REGISTERED NUMBER: 09530831 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Croft Top Equestrian Centre Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Holden

Mrs M E Holden

Mrs E M Lundy

REGISTERED OFFICE:

Croft Top Farm

Stonefold Village

Accrington

Lancashire

BB5 2DP

REGISTERED NUMBER:

09530831 (England and Wales)

ACCOUNTANTS:

Towers + Gornall Ltd

Chartered Certified Accountants

River View

96 High Street

Garstang

Preston

Lancashire

PR3 1WZ

FIXED ASSETS

Tangible assets

4

1,152,272

902,482

CURRENT ASSETS

Stocks

61,835

20,655

Debtors

5

54,769

16,335

Cash at bank and in hand

6,991

27,842

123,595

64,832

CREDITORS

Amounts falling due within one year

6

371,165

236,067

NET CURRENT LIABILITIES

(247,570

)

(171,235

)

TOTAL ASSETS LESS CURRENT LIABILITIES

904,702

731,247

CREDITORS

Amounts falling due after more than one year

7

(220,578

)

(145,042

)

PROVISIONS FOR LIABILITIES

(59,276

)

(17,847

)

NET ASSETS

624,848

568,358

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

624,548

568,058

SHAREHOLDERS' FUNDS

624,848

568,358

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 29th June 2026 and were signed on its behalf by:

Mr K Holden - Director

Mrs M E Holden - Director

Mrs E M Lundy - Director

1.	STATUTORY INFORMATION

Croft Top Equestrian Centre Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2025

830,401

168,327

998,728

Additions

64,705

271,084

335,789

Disposals

-

(60,000

)

(60,000

)

At 31st March 2026

895,106

379,411

1,274,517

DEPRECIATION

At 1st April 2025

-

96,246

96,246

Charge for year

-

64,290

64,290

Eliminated on disposal

-

(38,291

)

(38,291

)

At 31st March 2026

-

122,245

122,245

NET BOOK VALUE

At 31st March 2026

895,106

257,166

1,152,272

At 31st March 2025

830,401

72,081

902,482

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,376

390

Other debtors

52,393

15,945

54,769

16,335

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

39,975

10,000

Hire purchase contracts

81,944

-

Trade creditors

512

5,575

Taxation and social security

571

12,119

Other creditors

248,163

208,373

371,165

236,067

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

131,805

145,042

Hire purchase contracts

88,773

-

220,578

145,042

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

81,805

105,042

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdraft

28,475

-

Bank loans

143,305

155,042

171,780

155,042

The bank holds a fixed and floating charge over the company's assets.

9.	RELATED PARTY DISCLOSURES

At 31 March 2026 the company owed £244,622 (2025 £205,137) to the director of the company. No interest has been charged in the company in respect of the loan which is payable on demand and classified in creditors due within one year.