REGISTERED NUMBER: 13778266 (England and Wales)

CANASTON WATERSIDE LODGES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

306,599

267,556

CURRENT ASSETS

Debtors

-

114

Cash at bank

776

3,706

776

3,820

CREDITORS

Amounts falling due within one year

286,432

290,287

NET CURRENT LIABILITIES

(285,656

)

(286,467

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,943

(18,911

)

DEFERRED GOVERNMENT GRANTS

28,620

38,592

NET LIABILITIES

(7,677

)

(57,503

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

5

65,000

-

Retained earnings

(72,777

)

(57,603

)

(7,677

)

(57,503

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

Mr W S T Lewis - Director

1.	STATUTORY INFORMATION

Canaston Waterside Lodges Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13778266

Registered office:

Canaston Oaks

Canaston Bridge

Narberth

Pembrokeshire

SA67 8DE

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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

15% on reducing balance

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other 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 other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 January 2025

333,316

Additions

65,000

At 31 December 2025

398,316

DEPRECIATION

At 1 January 2025

65,760

Charge for year

25,957

At 31 December 2025

91,717

NET BOOK VALUE

At 31 December 2025

306,599

At 31 December 2024

267,556

Cost or valuation at 31 December 2025 is represented by:

Totals

£

Valuation in 2025

398,316

5.

RESERVES

Revaluation

reserve

£

Revaluation

65,000

At 31 December 2025

65,000