Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 11203937 Mr Tony Austwick Mr Marcus Conway Mr Marcus Crabbe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11203937 2025-02-28 11203937 2026-02-28 11203937 2025-03-01 2026-02-28 11203937 frs-core:CurrentFinancialInstruments 2026-02-28 11203937 frs-core:FurnitureFittings 2026-02-28 11203937 frs-core:FurnitureFittings 2025-03-01 2026-02-28 11203937 frs-core:FurnitureFittings 2025-02-28 11203937 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 11203937 frs-core:ShareCapital 2026-02-28 11203937 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11203937 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11203937 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11203937 frs-bus:SmallEntities 2025-03-01 2026-02-28 11203937 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11203937 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11203937 frs-bus:Director1 2025-03-01 2026-02-28 11203937 frs-bus:Director2 2025-03-01 2026-02-28 11203937 frs-bus:Director3 2025-03-01 2026-02-28 11203937 frs-core:CurrentFinancialInstruments 3 2026-02-28 11203937 frs-countries:EnglandWales 2025-03-01 2026-02-28 11203937 2024-02-29 11203937 2025-02-28 11203937 2024-03-01 2025-02-28 11203937 frs-core:CurrentFinancialInstruments 2025-02-28 11203937 frs-core:ShareCapital 2025-02-28 11203937 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11203937 frs-core:CurrentFinancialInstruments 3 2025-02-28
Registered number: 11203937
God's Country Holidays Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11203937
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,631 6,378
Investment Properties 5 789,322 789,322
801,953 795,700
CURRENT ASSETS
Debtors 6 - 875
Cash at bank and in hand - 1,492
- 2,367
Creditors: Amounts Falling Due Within One Year 7 (704,374 ) (724,367 )
NET CURRENT ASSETS (LIABILITIES) (704,374 ) (722,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES 97,579 73,700
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,400 ) (1,212 )
NET ASSETS 95,179 72,488
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 95,176 72,485
SHAREHOLDERS' FUNDS 95,179 72,488
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For the year ending 28 February 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tony Austwick
Director
21/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
God's Country Holidays Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11203937 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value of income receivable from the provision of furnished holiday accommodation, net of value added tax where applicable.
Revenue is recognised when the income is received.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Investment Properties - not depreciated
Equipment, Fixtures & Fittings 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
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4. Tangible Assets
Equipment, Fixtures & Fittings
£
Cost
As at 1 March 2025 14,351
Additions 10,464
As at 28 February 2026 24,815
Depreciation
As at 1 March 2025 7,973
Provided during the period 4,211
As at 28 February 2026 12,184
Net Book Value
As at 28 February 2026 12,631
As at 1 March 2025 6,378
5. Investment Property
2026
£
Fair Value
As at 1 March 2025 and 28 February 2026 789,322
The investment properties comprise four properties held for rental income and capital appreciation.
The properties are measured at fair value at each reporting date. The directors have considered available market evidence and relevant property market conditions and consider that the aggregate fair value of the properties at 31 December 2025 is not materially different from their aggregate original cost.
Accordingly, the properties have been recognised at an aggregate fair value of £789,322 at 31 December 2025.
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income - 875
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 968 -
Corporation tax 4,135 5,335
VAT 457 761
Expenses Claims 499 -
Accruals and deferred income 207 113
Directors' loan accounts 600,808 606,958
Other loans 97,300 111,200
704,374 724,367
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8. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 968 -
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
10. Directors Advances, Credits and Guarantees
The directors have given personal guarantees in respect of the bank overdraft to a limit of £5,000.
11. Related Party Transactions
The company is controlled by Mr. T Austwick, Mr. M Conway and Mr. M Crabbe,directors and shareholders of the company.
The balances on the directors’ loan accounts of Mr T Austwick, Mr M Conway and Mr M Crabbe at 28th February 2026 were £260,994,  £261,249 and £78,565 respectively due from the company (2025 - £260,994  , £261,249 and £84,715  respectively).
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