REGISTERED NUMBER: 15135866 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

HARTLEYS LUXURY LODGES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

207,917

232,917

Tangible assets

5

2,303,155

2,240,444

2,511,072

2,473,361

CURRENT ASSETS

Stocks

104,661

111,972

Debtors

6

40,540

15,000

Cash at bank and in hand

239,748

127,801

384,949

254,773

CREDITORS

Amounts falling due within one year

7

1,408,232

1,490,036

NET CURRENT LIABILITIES

(1,023,283

)

(1,235,263

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,487,789

1,238,098

CREDITORS

Amounts falling due after more than one year

8

(928,159

)

(962,084

)

PROVISIONS FOR LIABILITIES

(5,519

)

-

NET ASSETS

554,111

276,014

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

554,011

275,914

554,111

276,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mr M D Hartley - Director

Mr S T Hartley - Director

1.	STATUTORY INFORMATION

Hartleys Luxury Lodges Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15135866

Registered office:

Spitfire House

19 Falcon Court

Preston Farm Industrial Estate

Stockton-on-Tees

TS18 3TU

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the purchase of the Irfon River Leisure Park in 2024 and The Pines Caravan park in 2025 are being amortised over their estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

250,000

AMORTISATION

At 1 February 2025

17,083

Charge for year

25,000

At 31 January 2026

42,083

NET BOOK VALUE

At 31 January 2026

207,917

At 31 January 2025

232,917

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 February 2025

2,236,828

3,898

330

-

2,241,056

Additions

-

20,775

-

59,000

79,775

At 31 January 2026

2,236,828

24,673

330

59,000

2,320,831

DEPRECIATION

At 1 February 2025

-

546

66

-

612

Charge for year

-

2,248

66

14,750

17,064

At 31 January 2026

-

2,794

132

14,750

17,676

NET BOOK VALUE

At 31 January 2026

2,236,828

21,879

198

44,250

2,303,155

At 31 January 2025

2,236,828

3,352

264

-

2,240,444

Freehold property is made up of land and is therefore not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

40,540

15,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

15,679

8,561

Trade creditors

67,063

2,359

Taxation and social security

107,927

108,997

Other creditors

1,217,563

1,370,119

1,408,232

1,490,036

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

928,159

962,084

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans repayable in more

than five years by instalments

808,093

883,641

808,093

883,641

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

943,838

970,645

The bank loans are secured on the properties to which they relate.