Northumberland Holidays Limited

Registered number

07616973

Unaudited Filleted Accounts

31 January 2026

Northumberland Holidays Limited
Registered number:		07616973
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		173,378			187,710

Current assets
Stocks		100			100
Debtors	4	1,026,387			763,251
Cash at bank and in hand		34,954			38,776
		1,061,441			802,127

Creditors: amounts falling due within one year	5	(133,756)			(69,906)

Net current assets			927,685			732,221

Total assets less current liabilities			1,101,063			919,931

Creditors: amounts falling due after more than one year	6		(1,667)			(11,667)

Provisions for liabilities			(14,897)			(18,937)


Net assets			1,084,499			889,327

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,084,399			889,227

Shareholders' funds			1,084,499			889,327

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




PD Horne
Director
Approved by the board on 7 July 2026

Northumberland Holidays Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant, machinery, tools & equipment			20% reducing balance
	Fixture and fittings			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					-		-


3	Tangible fixed assets
		Land & buildings		Fixtures & fittings		Plant & machinery		Total
£			£		£		£
	Cost
	At 1 February 2025	98,245		149,118		203,222		450,585
	Additions	-		3,559		1,513		5,072
	At 31 January 2026	98,245		152,677		204,735		455,657

	Depreciation
	At 1 February 2025	-		138,466		124,409		262,875
	Charge for the year	-		3,432		15,972		19,404
	At 31 January 2026	-		141,898		140,381		282,279

	Net book value
	At 31 January 2026	98,245		10,779		64,354		173,378
	At 31 January 2025	98,245		10,652		78,813		187,710


4	Debtors					2026		2025
£							£

	Other debtors					1,026,387		763,251


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					10,000		10,000
	Taxation and social security costs					70,413		56,330
	Other creditors					53,343		3,576
						133,756		69,906


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					1,667		11,667


7	Related party transactions

	During the year, the company operated from property owned by Red Ridge Residential Limited ("R3L"). R3L is controlled by the directors of the company. During the year rent of £60,000 (2025: £103,500) was charged to the company by R3L on an arm's length basis.


8	Controlling party

	The company is under the control of the directors.


9	Other information

	Northumberland Holidays Limited is a private company limited by shares and incorporated in England. Its registered office is:
	158 Heaton Park Road
	Heaton
	Newcastle upon Tyne
	NE6 5NR