Company Registration No. 08225458 (England and Wales)
Cottage In The Dales Limited
Unaudited accounts
for the year ended 31 December 2025
Cottage In The Dales Limited
Unaudited accounts
Contents
Cottage In The Dales Limited
Company Information
for the year ended 31 December 2025
Directors
Diane Julie Howarth
Andrew Mark Howarth
Philippa Evie Craggs Howarth
Company Number
08225458 (England and Wales)
Registered Office
Eastburn Farmhouse
Newbiggin
Leyburn
North Yorkshire
DL8 3TD
United Kingdom
Cottage In The Dales Limited
Statement of financial position
as at 31 December 2025
Tangible assets
228,810
232,077
Cash at bank and in hand
2,403
3,192
Creditors: amounts falling due within one year
(602,291)
(588,885)
Net current liabilities
(599,888)
(585,693)
Net liabilities
(371,078)
(353,616)
Called up share capital
100
100
Profit and loss account
(371,178)
(353,716)
Shareholders' funds
(371,078)
(353,616)
For the 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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by
Diane Julie Howarth
Director
Company Registration No. 08225458
Cottage In The Dales Limited
Notes to the Accounts
for the year ended 31 December 2025
Cottage In The Dales Limited is a private company, limited by shares, registered in England and Wales, registration number 08225458. The registered office is Eastburn Farmhouse, Newbiggin, Leyburn, North Yorkshire, DL8 3TD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements have been prepared in accordance with FRS 102, including the provisions of Section 1A Small Entities, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The directors have confirmed their intention to continue providing financial support to the company and consider that the company will be able to meet its liabilities as they fall due. Accordingly, the financial statements have been prepared on a going concern basis.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land and buildings are stated at historical cost less any accumulated impairment losses. No depreciation charge is recognised where the estimated residual value is equal to or greater than the carrying amount. Residual values and useful economic lives are reviewed at each reporting date.
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Reducing /balance
Computer equipment
33.33% Reducing Balance
Deferred tax is recognised in respect of timing differences arising between the recognition of income and expenses in the financial statements and their treatment for taxation purposes. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and is not discounted.
Unrecognised deferred tax asset
The company has tax losses available for carry forward. A deferred tax asset has not been recognised in respect of these losses as it is not considered probable that sufficient future taxable profits will be available against which the asset can be recovered.
Government grants relating to tangible fixed assets are recognised in profit and loss over the useful lives of the related assets. Grants relating to revenue expenditure are recognised in profit and loss in the same period as the related expenditure.
Cottage In The Dales Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
201,521
109,553
102,426
5,354
418,854
Additions
-
3,277
-
-
3,277
At 31 December 2025
201,521
112,830
102,426
5,354
422,131
At 1 January 2025
-
98,398
83,945
4,434
186,777
Charge for the year
-
2,544
3,696
304
6,544
At 31 December 2025
-
100,942
87,641
4,738
193,321
At 31 December 2025
201,521
11,888
14,785
616
228,810
At 31 December 2024
201,521
11,155
18,481
920
232,077
5
Creditors: amounts falling due within one year
2025
2024
Other creditors
9,492
9,492
Loans from directors
590,848
578,313
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Transactions with related parties
At 31 December 2025, £590,848 (2024: £578,313) was due to the directors. The balance represents amounts advanced to the company by the directors, including business expenditure paid personally on behalf of the company, net of repayments made during the year.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).