Company registration number 09140804 (England and Wales)
ODDICOMBE BEACH RESORT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
ODDICOMBE BEACH RESORT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 7
ODDICOMBE BEACH RESORT LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
31 Jan 2026
31 July 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
78,081
96,894
Current assets
Stocks
5,000
5,000
Debtors
4
11,082
27,835
Cash at bank and in hand
38,896
108,477
54,978
141,312
Creditors: amounts falling due within one year
5
(49,929)
(207,396)
Net current assets/(liabilities)
5,049
(66,084)
Total assets less current liabilities
83,130
30,810
Creditors: amounts falling due after more than one year
6
(26,010)
-
0
Provisions for liabilities
(14,836)
(18,410)
Net assets
42,284
12,400
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
42,184
12,300
Total equity
42,284
12,400
ODDICOMBE BEACH RESORT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 13 August 2026
Mr MJ Buck
Director
Company registration number 09140804 (England and Wales)
ODDICOMBE BEACH RESORT LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JANUARY 2026
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 August 2023
100
(21,425)
(21,325)
Year ended 31 July 2024:
Profit and total comprehensive income
-
34,725
34,725
Dividends
-
(1,000)
(1,000)
Balance at 31 July 2024
100
12,300
12,400
Period ended 31 January 2026:
Profit and total comprehensive income
-
29,884
29,884
Balance at 31 January 2026
100
42,184
42,284
ODDICOMBE BEACH RESORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2026
- 4 -
1
Accounting policies
Company information

Oddicombe Beach Resort Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor, 3 & 4 Cranmere Court, Lustleigh Close, Matford Business Park, Exeter, Devon, EX2 8PW.

1.1
Basis of preparation

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. The principal accounting policies adopted are set out below.

1.2
Revenue

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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income

1.3
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:

Leasehold land and buildings
10% reducing balance
Plant and equipment
15% reducing balance
Fixtures and fittings
25% reducing balance
Computer equipment
25% 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.

1.4
Impairment of fixed assets

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

ODDICOMBE BEACH RESORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
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.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ODDICOMBE BEACH RESORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
- 6 -
2
Employees

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

2026
2024
Number
Number
Total
15
4
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computer equipment
Total
£
£
£
£
£
Cost
At 1 August 2024
27,479
226,804
1,187
4,500
259,970
Additions
-
0
2,413
-
0
-
0
2,413
At 31 January 2026
27,479
229,217
1,187
4,500
262,383
Depreciation and impairment
At 1 August 2024
6,902
153,908
297
1,969
163,076
Depreciation charged in the period
3,087
16,856
334
949
21,226
At 31 January 2026
9,989
170,764
631
2,918
184,302
Carrying amount
At 31 January 2026
17,490
58,453
556
1,582
78,081
At 31 July 2024
20,577
72,896
890
2,531
96,894
4
Debtors
2026
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
4,214
15,056
Other debtors
6,868
12,779
11,082
27,835
ODDICOMBE BEACH RESORT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JANUARY 2026
- 7 -
5
Creditors: amounts falling due within one year
2026
2024
£
£
Bank loans and overdrafts
18,600
2,382
Other borrowings
-
0
104,922
Trade creditors
3,884
31,484
Corporation tax
10,584
8,864
Other taxation and social security
14,997
55,689
Other creditors
-
0
33
Accruals and deferred income
1,864
4,022
49,929
207,396
6
Creditors: amounts falling due after more than one year
2026
2024
£
£
Bank loans and overdrafts
26,010
-
0

The bank loan under and over 1 year are secured against the leasehold assets of the company.

7
Directors' transactions
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors loan account
-
6,559
6,862
556
(11,118)
2,859
6,559
6,862
556
(11,118)
2,859
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