REGISTERED NUMBER: 09454002 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Calland Lodges Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

Mr N Calland

Registered office:

225 Market Street

Hyde

United Kingdom

Cheshire

SK14 1HF

Registered number:

09454002 (England and Wales)

Accountants:

Graham Wood

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Tangible assets

4

67,262

71,060

Current assets

Debtors

5

4,682

4,667

Cash at bank

29,181

29,359

33,863

34,026

Creditors

Amounts falling due within one year

6

8,637

2,302

Net current assets

25,226

31,724

Total assets less current liabilities

92,488

102,784

Capital and reserves

Called up share capital

7

100

100

Retained earnings

92,388

102,684

Shareholders' funds

92,488

102,784

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

Mr N Calland - Director

1.	Statutory information

Calland Lodges Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

Straight line over 30 years

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Tangible fixed assets

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

Cost

At 1 March 2025

and 28 February 2026

102,925

12,276

115,201

Depreciation

At 1 March 2025

34,325

9,816

44,141

Charge for year

3,430

368

3,798

At 28 February 2026

37,755

10,184

47,939

Net book value

At 28 February 2026

65,170

2,092

67,262

At 28 February 2025

68,600

2,460

71,060

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

4,682

4,667

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

7,539

1,240

Other creditors

1,098

1,062

8,637

2,302

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100