Countryside Access Management Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06458765

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,331		1,124

			1,331		1,124
CURRENT ASSETS
Debtors	5	4,811		1,540
Cash at bank and in hand		2,238		2,144

		7,049		3,684
Creditors: Amounts Falling Due Within One Year	6	(7,737 )		(3,820 )

NET CURRENT ASSETS (LIABILITIES)			(688 )		(136 )

TOTAL ASSETS LESS CURRENT LIABILITIES			643		988

PROVISIONS FOR LIABILITIES
Deferred Taxation			(253 )		(285 )

NET ASSETS			390		703

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			290		603

SHAREHOLDERS' FUNDS			390		703

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Countryside Access Management Limited

Balance Sheet (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

P M Hopkins

Director

24/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Countryside Access Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06458765 . The registered office is Talwrn, Cwmystwyth, Aberystwyth, Ceredigion, SY23 4AF.

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 from the rendering of services is measured at the fair value of the consideration received or receivable and is

recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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:

Equipment

25% on reducing balance

2.4. Financial Instruments

The company only enters into basic financial instruments, transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable. Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Trade and other debtors

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

Trade and other creditors

Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Impairment of financial assets

Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

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Countryside Access Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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.

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: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 January 2025	4,331
Additions	650

As at 31 December 2025	4,981

Depreciation
As at 1 January 2025	3,207
Provided during the period	443

As at 31 December 2025	3,650

Net Book Value
As at 31 December 2025	1,331

As at 1 January 2025	1,124

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Countryside Access Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,772	1,500
Other debtors	39	40

	4,811	1,540

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	3,599	2,060
Taxation and social security	4,138	1,760

	7,737	3,820

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