REGISTERED NUMBER: 13108143 (England and Wales)

Report of the Director and

Financial Statements for the Year Ended 31 March 2026

for

LAKES VIEW RETREAT LTD

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

Mrs A M Dixon

REGISTERED OFFICE:

8 Princes Crescent

Morecambe

Lancashire

LA4 6BX

REGISTERED NUMBER:

13108143 (England and Wales)

ACCOUNTANTS:

BCS (North West) Limited

95 King Street

Lancaster

Lancashire

LA1 1RH

The director presents her report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

Mrs A M Dixon held office during the whole of the period from 1 April 2025 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs A M Dixon - Director

20 October 2026

TURNOVER

12,485

41,949

Cost of sales

2,772

7,802

GROSS PROFIT

9,713

34,147

Administrative expenses

11,665

22,365

OPERATING (LOSS)/PROFIT and

(LOSS)/PROFIT BEFORE TAXATION

(1,952

)

11,782

Tax on (loss)/profit

-

2,541

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(1,952

)

9,241

Retained earnings at beginning of year

40,971

31,730

RETAINED EARNINGS AT END OF YEAR

39,019

40,971

FIXED ASSETS

Tangible assets

5

6,933

8,338

CURRENT ASSETS

Debtors

6

8,039

38,600

Cash at bank

33,689

1,398

41,728

39,998

CREDITORS

Amounts falling due within one year

7

9,542

7,265

NET CURRENT ASSETS

32,186

32,733

TOTAL ASSETS LESS CURRENT LIABILITIES

39,119

41,071

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

39,019

40,971

39,119

41,071

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

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

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

Mrs A M Dixon - Director

1.	STATUTORY INFORMATION

Lakes View Retreat 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.

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.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2025 - NIL ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2025 - operating profit) is stated after charging:

2026

2025

£

£

Depreciation - owned assets

1,405

1,593

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

15,851

DEPRECIATION

At 1 April 2025

7,513

Charge for year

1,405

At 31 March 2026

8,918

NET BOOK VALUE

At 31 March 2026

6,933

At 31 March 2025

8,338

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,395

-

Other debtors

1,644

38,600

8,039

38,600

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,101

4,225

Trade creditors

-

(1

)

Taxation and social security

2,541

2,541

Other creditors

1,900

500

9,542

7,265

8.

RESERVES

Retained

earnings

£

At 1 April 2025

40,971

Deficit for the year

(1,952

)

At 31 March 2026

39,019

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mrs A M Dixon

Balance outstanding at start of year

(38,600

)

400

Amounts advanced

-

(39,000

)

Amounts repaid

40,000

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,400

(38,600

)