HOLIDAYHOST LTD


Directors	Joshua Daniel Newman
	James Spencer


Registered Address	Modbury House
	Modbury
	Plymouth
	PL21 0TP


Registered Number	12722792 (England and Wales)

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in pounds sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

	Current taxation
	Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Amortisation
	Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows: Website costs 3 years straight line

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:


	Reducing balance (%)	Straight line (years)
Vehicles	15	-
Office Equipment	-	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Financial instruments
	Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment. Basic financial assets receivable within more than one year are measured at amortised cost less any impairment. Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party. Basic financial liabilities Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price. Other basic financial liabilities are measured at amortised cost. Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		5

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 October 24	12,676
	Additions	6,575
	Disposals	(1,620)
	At 30 September 25	17,631
	Amortisation and impairment
	At 01 October 24	4,227
	Charge for year	4,213
	At 30 September 25	8,440
	Net book value
	At 30 September 25	9,191
	At 30 September 24	8,449

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	23,779
	Additions	25,616
	Disposals	(17,495)
	At 30 September 25	31,900
	Depreciation and impairment
	At 01 October 24	7,050
	Charge for year	6,454
	On disposals	(5,473)
	At 30 September 25	8,031
	Net book value
	At 30 September 25	23,869
	At 30 September 24	16,729

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	2,120	2,831
Other debtors	14,513	9,544
Prepayments and accrued income	36,340	22,746
Total	52,973	35,121

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,997	17,184
Bank borrowings and overdrafts	3,352	-
Amounts owed to related parties	-	1,941
Taxation and social security	26,320	20,199
Finance lease and HP contracts	4,655	15,410
Other creditors	289,193	187,728
Accrued liabilities and deferred income	13,402	4,556
Total	350,919	247,018

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	16,650	819
Total	16,650	819

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	21,304		16,229

9.	Related party transactions
	Transactions with owners holding a participating interest in the entity 2025 2024 £ £ Pebbles Laundry Limited 50 1,412 Pebbles of Salcombe Limited 401 2,797 During the year the company traded with it's associate company, Pebbles Laundry Limited, at an arms length basis. A total of £2,724 (2024 - £7,610) was charged to the company by Pebbles Laundry, with £50 (2024 - £1,412) being due for payment at the year end. During the year the company traded with it's associate company, Pebbles of Salcombe Limited, at an arms length basis. A total of £2,546 (2024 - £19,587) was charged to the company by Pebbles of Salcombe Limited with £401 (2024 - £2,797) being due for payment at the year end.

Related party transactions

Transactions with owners holding a participating interest in the entity
                                                                                                                   2025        2024
                                                                                                                          £             £
Pebbles Laundry Limited                                                                                 50      1,412
Pebbles of Salcombe Limited                                                                        401      2,797 

During the year the company traded with it's associate company, Pebbles Laundry Limited, at an arms length basis. A total of £2,724 (2024 - £7,610) was charged to the company by Pebbles Laundry, with £50 (2024 - £1,412) being due for payment at the year end.

During the year the company traded with it's associate company, Pebbles of Salcombe Limited, at an arms length basis. A total of £2,546 (2024 - £19,587) was charged to the company by Pebbles of Salcombe Limited with £401 (2024 - £2,797) being due for payment at the year end.

10.	Change in reporting period and impact on comparability
	Reclassification of expenses Certain comparative amounts have been reclassified to conform with the current year presentation. These adjustments relate solely to the allocation of expenditure between cost of sales and administrative expenses and have no impact on the reported profit or net assets of the company.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		9,191		8,449
Tangible assets	4		23,869		16,729
			33,060		25,178
Current assets
Debtors	5	52,973		35,121
Cash at bank and on hand		313,767		217,680
		366,740		252,801
Creditors amounts falling due within one year	6	(350,919)		(247,018)
Net current assets (liabilities)			15,821		5,783
Total assets less current liabilities			48,881		30,961
Creditors amounts falling due after one year	7		(16,650)		(819)
Provisions for liabilities			(4,535)		(3,178)
Net assets			27,696		26,964
Capital and reserves
Called up share capital			100		100
Profit and loss account			27,596		26,864
Shareholders' funds			27,696		26,964