REGISTERED NUMBER: 09006728 (England and Wales)

CHRISTMAS LODGE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 30 SEPTEMBER 2026

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mrs L Dexter

Mr D A Graver

Mr R Buglass

Mrs P A Graver

SECRETARY:

Mr D A Graver

REGISTERED OFFICE:

5 Rawcliffe Landing

Skelton

York

North Yorkshire

YO30 1XL

REGISTERED NUMBER:

09006728 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

13,004

-

13,004

CURRENT ASSETS

Debtors

1,375

81,165

Cash at bank and in hand

234,659

221,025

236,034

302,190

CREDITORS

Amounts falling due within one year

514

57,698

NET CURRENT ASSETS

235,520

244,492

TOTAL ASSETS LESS CURRENT LIABILITIES

235,520

257,496

CAPITAL AND RESERVES

Called up share capital

7

121

121

Retained earnings

235,399

257,375

SHAREHOLDERS' FUNDS

235,520

257,496

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2026 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 Balance Sheet for the period ended 30 September 2026 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 15 October 2026 and were signed on its behalf by:

Mrs P A Graver - Director

1.	STATUTORY INFORMATION

Christmas Lodge Ltd 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 represents net invoiced sales of goods and services, excluding value added tax, in relation to the running of a care home and support of people with enduring mental health difficulties.

Revenue is recognised in the period to which it relates.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, was amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

10% straight line

Plant and machinery etc

-

33.3% straight line and 20% straight line

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Taxation

Taxation for the period 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 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 11 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

253,000

Disposals

(253,000

)

At 30 September 2026

-

AMORTISATION

At 1 April 2025

253,000

Eliminated on disposal

(253,000

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

61,390

Disposals

(61,390

)

At 30 September 2026

-

DEPRECIATION

At 1 April 2025

48,386

Eliminated on disposal

(48,386

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

At 31 March 2025

13,004

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

-

94,242

Between one and five years

-

114,467

In more than five years

-

7,069

-

215,778

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

120

Ordinary

£1

120

120

1

Ordinary A

£1

1

1

121

121

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2026 and the year ended 31 March 2025:

2026

2025

£

£

Mr R Buglass

Balance outstanding at start of period

10,000

10,000

Amounts advanced

-

10,000

Amounts repaid

(10,000

)

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

10,000

Interest is charged on credit balances at HMRC's official interest rate.