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REGISTERED NUMBER: 08737954 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2026

for

Lake Pochard Management Limited
Lake Pochard Management Limited (Registered number: 08737954)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Lake Pochard Management Limited

Company Information
for the Year Ended 31 January 2026







DIRECTOR: G B Lake





REGISTERED OFFICE: Lake 15 Cotswold Water Park
Wickwater Lane
South Cerney
Cirencester
GL7 5RL





REGISTERED NUMBER: 08737954 (England and Wales)





ACCOUNTANTS: Obsidian Accountancy Limited
Suite 9 Corum Two
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ
Page 1
Lake Pochard Management Limited (Registered number: 08737954)

Balance Sheet
31 January 2026

31.1.26 31.1.25
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 147,326 154,218
147,326 154,218

CURRENT ASSETS
Stocks 193,088 193,088
Debtors 6 191,628 196,116
Cash at bank 91,978 57,691
476,694 446,895
CREDITORS
Amounts falling due within one year 7 41,315 36,904
NET CURRENT ASSETS 435,379 409,991
TOTAL ASSETS LESS CURRENT
LIABILITIES
582,705
564,209

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 63,550 63,550
Retained earnings 519,055 500,559
582,705 564,209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 2 continued...
Lake Pochard Management Limited (Registered number: 08737954)

Balance Sheet - continued
31 January 2026


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 11 October 2026 and were signed by:





G B Lake - Director


The notes form part of these financial statements

Page 3
Lake Pochard Management Limited (Registered number: 08737954)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

Lake Pochard Management Limited 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being 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 - 4% on cost
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Page 4 continued...
Lake Pochard Management Limited (Registered number: 08737954)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued
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.

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 year was 3 (2025 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2025
and 31 January 2026 20,000
AMORTISATION
At 1 February 2025
and 31 January 2026 20,000
NET BOOK VALUE
At 31 January 2026 -
At 31 January 2025 -

Page 5 continued...
Lake Pochard Management Limited (Registered number: 08737954)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2025 223,230 62,102 285,332
Additions - 1,451 1,451
At 31 January 2026 223,230 63,553 286,783
DEPRECIATION
At 1 February 2025 77,644 53,470 131,114
Charge for year 5,823 2,520 8,343
At 31 January 2026 83,467 55,990 139,457
NET BOOK VALUE
At 31 January 2026 139,763 7,563 147,326
At 31 January 2025 145,586 8,632 154,218

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade debtors 2,175 4,201
Amounts owed by group undertakings 187,833 187,833
Other debtors 1,620 4,082
191,628 196,116

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade creditors 4,604 4,273
Taxation and social security 11,780 5,385
Other creditors 24,931 27,246
41,315 36,904

8. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Lake Pochard Limited. At 31 January 2026 the company was owed by the holding company £187,833 (2025 - £187,833).

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Lake Pochard Limited.

Page 6