Spabrook Escapes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13111453

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		8,000
Investment Properties	5		575,000		620,000

			575,000		628,000
CURRENT ASSETS
Cash at bank and in hand		70		180

		70		180
Creditors: Amounts Falling Due Within One Year	6	(37,236 )		(25,922 )

NET CURRENT ASSETS (LIABILITIES)			(37,166 )		(25,742 )

TOTAL ASSETS LESS CURRENT LIABILITIES			537,834		602,258

Creditors: Amounts Falling Due After More Than One Year	7		(539,454 )		(539,454 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(12,774 )

NET (LIABILITIES)/ASSETS			(1,620 )		50,030

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		54,342		99,342
Profit and Loss Account			(56,062 )		(49,412 )

SHAREHOLDERS' FUNDS			(1,620)		50,030

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Spabrook Escapes Ltd

Balance Sheet (continued)

As At 31 January 2026

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 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 R J Hill

Director

26 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Spabrook Escapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13111453 . The registered office is Empress House,, 43a Binley Road, Coventry, West Midlands, CV3 1HU.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

Turnover is recognised at the point of booking accommodation.

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:

Fixtures & Fittings

20% on cost

2.4. Investment Properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 years 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.

...CONTINUED

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Spabrook Escapes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 February 2025	40,000

As at 31 January 2026	40,000

Depreciation
As at 1 February 2025	32,000
Provided during the period	8,000

As at 31 January 2026	40,000

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	8,000

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025	620,000
Revaluations	(45,000)

As at 31 January 2026	575,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

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Spabrook Escapes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

	2026	2025
	£	£
Cost	497,356	497,356

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to participating interests	20,502	13,702
Other creditors	16,734	12,220

	37,236	25,922

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Debentures more 5yrs	280,454	280,454
Amounts owed to participating interests	150,000	150,000
Other creditors	109,000	109,000

	539,454	539,454

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Other Creditors	280,454		280,454

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Other Creditors	280,454		280,454

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Spabrook Escapes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 February 2025	99,342	(49,412 )
Loss for the year and total comprehensive income	-	(51,650 )

Transfer to/from Fair value reserve	-	45,000
Transfer to/from Profit & Loss Account	(45,000 )	-

As at 31 January 2026	54,342	(56,062 )

11. Related Party Transactions

At 31 January 2026 other creditors include loans made to the company by its directors amounting to £124,034 (2025: £120,120). The loan has no fixed date for repayment but £109,000 of the loan will not be repaid in less than 5 years. No interest has been charged during the year on the £109,000 nor in 2025.

In addition, the directors are also directors and shareholders in Spabrook Limited, a company registered in England. Spabrook Limited made loans to the company during the period and at 31 January 2026 creditors include £170,502 (2025: £163,702). The loan has no fixed date for repayment but £150,000 of the loan will not be repaid in less than 5 years. No interest has been charged in the year on the £150,000 nor in 2025.

12. Ultimate Controlling Party

The company's ultimate controlling party is the directors .

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