Halls Management Ltd

Halls Management Ltd
Contents Page
For the year ended 31 January 2026

Company Information	1
Directors' Report	2
Accountants' Report	3
Statement of Financial Position	4
Notes to the Financial Statements	5

Halls Management Ltd
Company Information
For the year ended 31 January 2026

Directors	J E C Bugg Sarah Thurston-Bugg J W Bugg
Registered Number	10635155
Registered Office	61a High Street South Rushden Northants NN10 0RA
Accountants	Denton Tavara Limited 61a High Street South Rushden NN10 0RA

1

Halls Management Ltd
Directors' Report
For the year ended 31 January 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 January 2026.

Principal activities

Principal activity of the company during the financial year was of the sale of new and used caravans and the operation of caravan parks.

Directors

The directors who served the company throughout the year were as follows:

J E C Bugg

Sarah Thurston-Bugg

J W Bugg

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are 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 them to ensure that the financial statements comply with the Companies Act 2006. The directors are 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.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
J E C Bugg
Director

Date approved: 22 October 2026

2

Halls Management Ltd Accountants' Report For the year ended 31 January 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Denton Tavara Limited 61a High Street South Rushden NN10 0RA 22 October 2026 3

Halls Management Ltd
Accountants' Report
For the year ended 31 January 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................

Denton Tavara Limited
61a High Street South
Rushden
NN10 0RA
22 October 2026

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Halls Management Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	3,646,076	3,646,076
		3,646,076	3,646,076
Current assets
Debtors	4	170,036	186,030
Cash at bank and in hand		25,131	6,405
		195,167	192,435
Creditors: amount falling due within one year	5	(1,777,073)	(1,669,144)
Net current assets		(1,581,906)	(1,476,709)

Total assets less current liabilities		2,064,170	2,169,367
Creditors: amount falling due after more than one year	6	(1,674,155)	(1,770,804)
Net assets		390,015	398,563

Capital and reserves
Called up share capital		100	100
Profit and loss account		389,915	398,463
Shareholders' funds		390,015	398,563

For the year ended 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 accounts for the year in question 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 22 October 2026 and were signed on its behalf by:

-------------------------------
J E C Bugg
Director

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Halls Management Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Halls Management Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 10635155, registration address 61a High Street South, Rushden, Northants, NN10 0RA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

0% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2025 : 6).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 February 2025	3,646,076	3,646,076
Additions	-	-
Disposals	-	-
At 31 January 2026	3,646,076	3,646,076
Depreciation
At 01 February 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
Closing balance as at 31 January 2026	3,646,076	3,646,076
Opening balance as at 01 February 2025	3,646,076	3,646,076

4.

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	170,036		186,030
	170,036		186,030

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	150,844	105,889
Bank Loans & Overdrafts	216,872	225,888
Amounts Owed to Group Undertakings	1,017,500	1,010,000
Corporation Tax	2,686	10,627
PAYE & Social Security	684	198
Other Creditors	280,870	236,025
VAT	107,617	80,517
	1,777,073	1,669,144

6.

Creditors: amount falling due after more than one year

	2026 £	2025 £
Bank Loans and Overdrafts	1,585,765	1,681,914
Other Creditors	88,390	88,890
	1,674,155	1,770,804

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