Company No: 16195277 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.01.2026
		£
Fixed assets
Tangible assets	3	5,915
		5,915
Current assets
Debtors	4	7,995
Cash at bank and in hand		22,790
		30,785
Creditors: amounts falling due within one year	5	( 51,718)
Net current liabilities		(20,933)
Total assets less current liabilities		(15,018)
Net liabilities		( 15,018)
Capital and reserves
Called-up share capital	6	120
Profit and loss account		( 15,138 )
Total shareholders' deficit		( 15,018)

For the financial period ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of HoneyB Holiday Cottages Ltd (registered number: 16195277) were approved and authorised for issue by the Board of Directors on 14 October 2026. They were signed on its behalf by:

J W S Baxter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

HoneyB Holiday Cottages Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lindisfarne Lodge, Beal, Berwick-Upon-Tweed, TD15 2PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 20.01.2025 to 31.01.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 20 January 2025	0		0
Additions	7,020		7,020
At 31 January 2026	7,020		7,020
Accumulated depreciation
At 20 January 2025	0		0
Charge for the financial period	1,105		1,105
At 31 January 2026	1,105		1,105
Net book value
At 31 January 2026	5,915		5,915

4. Debtors

	31.01.2026
	£
Deferred tax asset	4,905
Other debtors	3,090
	7,995

5. Creditors: amounts falling due within one year

	31.01.2026
	£
Other creditors	51,718

6. Called-up share capital

	31.01.2026
	£
Allotted, called-up and fully-paid
120 Ordinary shares of £ 1.00 each	120