BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of a country park and event venue. 17 July 2026 0 0 15568047 2026-03-31 15568047 2025-03-31 15568047 2024-03-31 15568047 2025-04-01 2026-03-31 15568047 2024-04-01 2025-03-31 15568047 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15568047 uk-curr:PoundSterling 2025-04-01 2026-03-31 15568047 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15568047 uk-bus:FullAccounts 2025-04-01 2026-03-31 15568047 uk-bus:Director1 2025-04-01 2026-03-31 15568047 uk-bus:Director2 2025-04-01 2026-03-31 15568047 uk-bus:Director3 2025-04-01 2026-03-31 15568047 uk-bus:RegisteredOffice 2025-04-01 2026-03-31 15568047 uk-bus:Agent1 2025-04-01 2026-03-31 15568047 uk-core:ShareCapital 2026-03-31 15568047 uk-core:ShareCapital 2025-03-31 15568047 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 15568047 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 15568047 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 15568047 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 15568047 uk-bus:FRS102 2025-04-01 2026-03-31 15568047 uk-core:Buildings 2025-04-01 2026-03-31 15568047 uk-core:PlantMachinery 2025-04-01 2026-03-31 15568047 uk-core:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 15568047 uk-core:CurrentFinancialInstruments 2026-03-31 15568047 uk-core:CurrentFinancialInstruments 2025-03-31 15568047 uk-core:WithinOneYear 2026-03-31 15568047 uk-core:WithinOneYear 2025-03-31 15568047 uk-core:AfterOneYear 2026-03-31 15568047 uk-core:AfterOneYear 2025-03-31 15568047 2025-04-01 2026-03-31 15568047 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 15568047

Elsham Hall Services Ltd

Unaudited Financial Statements

for the financial year ended 31 March 2026

Elsham Hall Services Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Mr L D V Elwes
| Miss T F M Elwes
| Mrs C S Elwes
Company Registration Number | 15568047
Registered Office | Fieldfare
| Elsham Hall
| Elsham
| Brigg
| DN20 0RA
| England
Accountants | DAH Accountancy Services Limited
| Chartered Management Accountants
| Cedar Lodge
| York Road
| Shiptonthorpe
| York
| East Yorkshire
| YO43 3PH

Elsham Hall Services Ltd

Company Registration Number: 15568047

BALANCE SHEET

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 451,019 |  | 307,033
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 27,899 |  | 23,407
Debtors |  | 7 | 48,265 |  | 40,225
Cash and cash equivalents |  |  | 122,882 |  | 27,277
|  |  | ───────── |  | ─────────
|  |  | 199,046 |  | 90,909
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (209,642) |  | (38,738)
|  |  | ───────── |  | ─────────
Net Current (Liabilities)/Assets |  |  | (10,596) |  | 52,171
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 440,423 |  | 359,204
Creditors:

amounts falling due after more than one year |  | 9 | (424,951) |  | (355,278)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 15,472 |  | 3,926
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 150 |  | 150
Retained earnings |  |  | 15,322 |  | 3,776
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 15,472 |  | 3,926
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 17 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr L D V Elwes |  |  |  |  |
Director |  |  |  |  |

Elsham Hall Services Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| Elsham Hall Services Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 15568047. The registered office of the company is Fieldfare, Elsham Hall, Elsham, Brigg, DN20 0RA, England. The principal activity of the company is that of a country park and event venue. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. These are the company's first set of financial statements prepared in accordance with FRS 102.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Leasehold Improvement | - | 10% Straight line
|  | Plant and machinery | - | 25% Straight line
|  | Fixtures, fittings and equipment | - | 25% Straight line & 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Adoption of FRS 102 Section 1A
| This is the first set of financial statements prepared by Elsham Hall Services Ltd in accordance with accounting standards issued by the Financial Reporting Council, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities). The company transitioned from previously extant Irish and UK GAAP to FRS 102 Section 1A as at 1 January 2016.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 34, (2025 - 11).

5. | Tangible assets
|  | Leasehold | Plant and | Fixtures, | Total
|  | Improvement | machinery | fittings and |
|  |  |  | equipment |
|  | £ | £ | £ | £
| Cost
| At 1 April 2025 | 80,681 | 207,184 | 29,305 | 317,170
| Additions | 50,597 | 31,914 | 109,878 | 192,389
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2026 | 131,278 | 239,098 | 139,183 | 509,559
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 672 | 3,468 | 5,997 | 10,137
| Charge for the financial year | 8,541 | 28,237 | 11,625 | 48,403
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2026 | 9,213 | 31,705 | 17,622 | 58,540
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2026 | 122,065 | 207,393 | 121,561 | 451,019
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 March 2025 | 80,009 | 203,716 | 23,308 | 307,033
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Stocks | 2026 | 2025
|  | £ | £
| Finished goods and goods for resale | 27,899 | 23,407
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

7. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 37,471 | 8,850
| Taxation (Note 10) | 6,435 | 24,344
| Prepayments and accrued income | 4,359 | 7,031
|  | ───────── | ─────────
|  | 48,265 | 40,225
|  | ═════════ | ═════════

8. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Trade creditors | 36,424 | 38,738
| Amounts owed to connected parties (Note 11) | 131,642 | -
| Taxation (Note 10) | 2,871 | -
| Other creditors | 37,575 | -
| Accruals | 1,130 | -
|  | ───────── | ─────────
|  | 209,642 | 38,738
|  | ═════════ | ═════════

9. | Creditors | 2026 | 2025
| Amounts falling due after more than one year | £ | £
| Directors' loan accounts | 424,951 | 355,278
|  | ═════════ | ═════════

10. | Taxation | 2026 | 2025
|  | £ | £
| Debtors:
| VAT | 6,435 | 24,344
|  | ═════════ | ═════════
| Creditors:
| PAYE / NI | 2,871 | -
|  | ═════════ | ═════════

11. | Related party transactions
| The following amounts are due to other connected parties:
|  | 2026 | 2025
|  | £ | £
| Snake and Arrows Limited | 131,642 | -
|  | ═════════ | ═════════