Company registration number 11530443 (England and Wales)
COOMBE FARM HOLIDAYS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
COOMBE FARM HOLIDAYS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
COOMBE FARM HOLIDAYS LIMITED
BALANCE SHEET
AS AT
31 MAY 2026
31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
7,912
Current assets
Cash at bank and in hand
1,577
3,471
Creditors: amounts falling due within one year
4
(34,988)
(50,491)
Net current liabilities
(33,411)
(47,020)
Net liabilities
(33,411)
(39,108)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(33,511)
(39,208)
Total equity
(33,411)
(39,108)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
Mr M Norton
Mrs S Norton
Director
Director
Company Registration No. 11530443
COOMBE FARM HOLIDAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2026
- 2 -
1
Accounting policies
Company information

Coombe Farm Holidays Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Falmouth Road, Truro, Cornwall, TR1 2BL.

1.1
Reporting period

The company changed its accounting reference date during the period. Accordingly, these financial statements have been prepared for the six-month period ended 31 May 2026, whereas the comparative figures relate to the twelve-month period ended 30 November 2025. As a result, the current period is not directly comparable with the comparative period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value

1.3
Going concern
At the time of approving the financial statements, the Balance Sheet of the company is overdrawn by £39,108. However, the company has the ongoing support of the directors and, on this basis, there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
10% reducing balance
Plant and equipment
20% reducing balance
Fixtures and fittings
20% reducing balance
Computers
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

COOMBE FARM HOLIDAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

COOMBE FARM HOLIDAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2026
1
Accounting policies
(Continued)
- 4 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
2025
Number
Number
Total
0
0
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 December 2025
8,490
9,240
17,730
Disposals
(8,490)
(9,240)
(17,730)
At 31 May 2026
-
0
-
0
-
0
Depreciation and impairment
At 1 December 2025
3,557
6,261
9,818
Eliminated in respect of disposals
(3,557)
(6,261)
(9,818)
At 31 May 2026
-
0
-
0
-
0
Carrying amount
At 31 May 2026
-
0
-
0
-
0
At 30 November 2025
4,933
2,979
7,912
COOMBE FARM HOLIDAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MAY 2026
- 5 -
4
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
-
0
1,099
Other creditors
34,988
49,392
34,988
50,491
5
Directors' transactions

Included within other creditors is a loan from the directors' totalling £34,055 (2025: £48,464). No repayment terms have been agreed and no interest has been charged.

2026-05-31 2025-12-01 false false false 11 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr Mark Lawrence Norton Mrs Samantha Jane Norton 11530443 2025-12-01 2026-05-31 11530443 2026-05-31 11530443 2025-11-30 11530443 core:LandBuildings 2026-05-31 11530443 core:OtherPropertyPlantEquipment 2026-05-31 11530443 core:LandBuildings 2025-11-30 11530443 core:OtherPropertyPlantEquipment 2025-11-30 11530443 core:CurrentFinancialInstruments core:WithinOneYear 2026-05-31 11530443 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 11530443 core:ShareCapital 2026-05-31 11530443 core:ShareCapital 2025-11-30 11530443 core:RetainedEarningsAccumulatedLosses 2026-05-31 11530443 core:RetainedEarningsAccumulatedLosses 2025-11-30 11530443 bus:Director1 2025-12-01 2026-05-31 11530443 bus:Director2 2025-12-01 2026-05-31 11530443 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-01 2026-05-31 11530443 core:PlantMachinery 2025-12-01 2026-05-31 11530443 core:FurnitureFittings 2025-12-01 2026-05-31 11530443 core:ComputerEquipment 2025-12-01 2026-05-31 11530443 2024-12-01 2025-11-30 11530443 core:LandBuildings 2025-11-30 11530443 core:OtherPropertyPlantEquipment 2025-11-30 11530443 2025-11-30 11530443 core:LandBuildings 2025-12-01 2026-05-31 11530443 core:OtherPropertyPlantEquipment 2025-12-01 2026-05-31 11530443 bus:PrivateLimitedCompanyLtd 2025-12-01 2026-05-31 11530443 bus:FRS102 2025-12-01 2026-05-31 11530443 bus:AuditExemptWithAccountantsReport 2025-12-01 2026-05-31 11530443 bus:SmallCompaniesRegimeForAccounts 2025-12-01 2026-05-31 11530443 bus:FullAccounts 2025-12-01 2026-05-31 xbrli:pure xbrli:shares iso4217:GBP