Company Registration number: 14677496

Hunday Manor Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 9

Hunday Manor Limited

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	3	3
Tangible assets	5	2,767,572	1,777,416
		2,767,575	1,777,419
Current assets
Stocks	6	14,885	8,216
Debtors	7	148,628	38,974
Cash at bank and in hand		526,715	48,469
		690,228	95,659
Creditors: Amounts falling due within one year	8	(156,262)	(253,805)
Net current assets/(liabilities)		533,966	(158,146)
Total assets less current liabilities		3,301,541	1,619,273
Creditors: Amounts falling due after more than one year	8	(732,336)	(2,511,665)
Net assets/(liabilities)		2,569,205	(892,392)
Capital and reserves
Called up share capital	9	4,115,001	1
Retained earnings		(1,545,796)	(892,393)
Shareholders' funds/(deficit)		2,569,205	(892,392)

Hunday Manor Limited

Balance Sheet as at 31 December 2025 (continued)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 14677496

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:
 

......................................... Mr R W Thompson Director

Hunday Manor Limited

Notes to the financial statements for the Year Ended 31 December 2025

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
95 Main Road
High Harrington
Workington
CA14 4NQ

These financial statements were authorised for issue by the Board on 30 June 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Hunday Manor Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% Reducing balance
Office equipment	25% Straight line
Land and buildings	2% Straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Hunday Manor Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
 Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Hunday Manor Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

3	STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 26).

Hunday Manor Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

4	INTANGIBLE ASSETS

	Goodwill  £	Contract value £	Trademarks and names £	Total £
Cost or valuation
At 1 January 2025	1	1	1	3
At 31 December 2025	1	1	1	3
Amortisation
Carrying amount
At 31 December 2025	1	1	1	3
At 31 December 2024	1	1	1	3

5	TANGIBLE ASSETS

	Land and buildings £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	1,532,096	402,687	396	1,935,179
Additions	863,125	271,532	-	1,134,657
Disposals	(12,620)	(32,499)	-	(45,119)
At 31 December 2025	2,382,601	641,720	396	3,024,717
Depreciation
At 1 January 2025	53,829	103,736	198	157,763
Charge for the year	38,269	76,874	99	115,242
Eliminated on disposal	-	(15,860)	-	(15,860)
At 31 December 2025	92,098	164,750	297	257,145
Carrying amount
At 31 December 2025	2,290,503	476,970	99	2,767,572
At 31 December 2024	1,478,267	298,951	198	1,777,416

Included within the net book value of land and buildings above is £2,290,503 (2024 - £1,478,267) in respect of freehold land and buildings.
 

Hunday Manor Limited

Notes to the financial statements for the Year Ended 31 December 2025 (continued)

6

STOCKS

	2025 £	2024 £
Stocks	14,885	8,216

7

DEBTORS

Current	2025 £	2024 £
Trade debtors	70	-
Prepayments	118,464	16,870
Other debtors	30,094	22,104
	148,628	38,974

8

CREDITORS

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	127,178	236,006
Accruals and deferred income	15,842	15,081
Other creditors	13,242	2,718
	156,262	253,805

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Related party non-current loans	30,336	2,508,053
Other financial liabilities	702,000	3,612
	732,336	2,511,665