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Company Registration No. 13848639 (England and Wales)
Bents Meadow Shepherds Huts Limited Unaudited accounts for the year ended 31 January 2026
Bents Meadow Shepherds Huts Limited Unaudited accounts Contents
Page
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Bents Meadow Shepherds Huts Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
370 
Tangible assets
105,941 
112,853 
105,941 
113,223 
Current assets
Cash at bank and in hand
5,649 
9,891 
Creditors: amounts falling due within one year
(109,093)
(98,712)
Net current liabilities
(103,444)
(88,821)
Total assets less current liabilities
2,497 
24,402 
Creditors: amounts falling due after more than one year
(5,896)
(23,584)
Provisions for liabilities
Other provisions
(1,889)
(1,547)
Net liabilities
(5,288)
(729)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(5,388)
(829)
Shareholders' funds
(5,288)
(729)
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 July 2026 and were signed on its behalf by
Catherine Mary Cape Director Company Registration No. 13848639
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Bents Meadow Shepherds Huts Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Bents Meadow Shepherds Huts Limited is a private company, limited by shares, registered in England and Wales, registration number 13848639. The registered office is The Bents, Bardon Mill, Hexham, Northumberland, NE47 7ES, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts. The business is not VAT Registered.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
33% Straight Line
Fixtures & fittings
10% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including website costs, purchased goodwill and patents) are included at cost less accumulated amortisation. Websites are amortised at 33% Straight Line.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Bents Meadow Shepherds Huts Limited Notes to the Accounts for the year ended 31 January 2026
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2025
1,900 
At 31 January 2026
1,900 
Amortisation
At 1 February 2025
1,530 
Charge for the year
370 
At 31 January 2026
1,900 
Net book value
At 31 January 2026
- 
At 31 January 2025
370 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
137,409 
599 
7,716 
145,724 
Additions
- 
6,795 
- 
6,795 
At 31 January 2026
137,409 
7,394 
7,716 
152,519 
Depreciation
At 1 February 2025
30,744 
400 
1,727 
32,871 
Charge for the year
10,666 
2,442 
599 
13,707 
At 31 January 2026
41,410 
2,842 
2,326 
46,578 
Net book value
At 31 January 2026
95,999 
4,552 
5,390 
105,941 
At 31 January 2025
106,665 
199 
5,989 
112,853 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
17,688 
17,688 
Taxes and social security
719 
3,417 
Other creditors
90,686 
77,607 
109,093 
98,712 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
5,896 
23,584 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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