REGISTERED NUMBER: 12981360 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Forest Side Lakes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K L White

M T White

REGISTERED OFFICE:

The Old Dryer

Hinton Business Park

Tarrant Hinton

Blandford Forum

Dorset

DT11 8JF

REGISTERED NUMBER:

12981360 (England and Wales)

ACCOUNTANTS:

KingsBere Accountants Limited

The Old Dryer

Hinton Business Park

Tarrant Hinton

Blandford Forum

Dorset

DT11 8JF

FIXED ASSETS

Intangible assets

4

37,500

45,000

Tangible assets

5

842,191

843,637

879,691

888,637

CURRENT ASSETS

Stocks

4,900

1,600

Debtors

6

2,469

3,267

Cash at bank and in hand

90,048

59,534

97,417

64,401

CREDITORS

Amounts falling due within one year

7

305,139

262,996

NET CURRENT LIABILITIES

(207,722

)

(198,595

)

TOTAL ASSETS LESS CURRENT LIABILITIES

671,969

690,042

CREDITORS

Amounts falling due after more than one year

8

662,705

693,008

NET ASSETS/(LIABILITIES)

9,264

(2,966

)

CAPITAL AND RESERVES

Called up share capital

9

90

90

Retained earnings

10

9,174

(3,056

)

SHAREHOLDERS' FUNDS

9,264

(2,966

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 21 July 2026 and were signed on its behalf by:

Mrs K L White - Director

1.	STATUTORY INFORMATION

Forest Side Lakes 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its 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

-

25% on reducing balance

Fixtures and fittings

-

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 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

75,000

AMORTISATION

At 1 November 2024

30,000

Charge for year

7,500

At 31 October 2025

37,500

NET BOOK VALUE

At 31 October 2025

37,500

At 31 October 2024

45,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 November 2024

775,004

55,843

72,977

20,112

923,936

Additions

-

20,950

-

-

20,950

At 31 October 2025

775,004

76,793

72,977

20,112

944,886

DEPRECIATION

At 1 November 2024

-

21,991

48,654

9,654

80,299

Charge for year

-

13,700

6,081

2,615

22,396

At 31 October 2025

-

35,691

54,735

12,269

102,695

NET BOOK VALUE

At 31 October 2025

775,004

41,102

18,242

7,843

842,191

At 31 October 2024

775,004

33,852

24,323

10,458

843,637

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

2,469

3,267

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

52,190

48,819

Taxation and social security

4,594

384

Other creditors

248,355

213,793

305,139

262,996

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

662,705

693,008

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

90

Ordinary

£1

90

90

10.

RESERVES

Retained

earnings

£

At 1 November 2024

(3,056

)

Profit for the year

32,030

Dividends

(19,800

)

At 31 October 2025

9,174