REGISTERED NUMBER: 08368949 (England and Wales)

Financial Statements for the Year Ended 29 January 2026

for

Discount Equestrian UK Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Phillip Mark Wrathall

Mrs Barbara Wrathall

SECRETARY:

REGISTERED OFFICE:

Highfield House

Church Road

Elwick

Hartlepool

TS27 3EL

REGISTERED NUMBER:

08368949 (England and Wales)

ACCOUNTANTS:

Flannagans - Hartlepool Office

Chartered Certified Accountants

7 Bankside

The Watermark

Gateshead

Tyne and Wear

NE11 9SY

FIXED ASSETS

Intangible assets

4

98,181

90,579

Tangible assets

5

199,160

214,007

297,341

304,586

CURRENT ASSETS

Stocks

362,000

386,867

Debtors

123,930

126,902

Cash at bank and in hand

65,295

156,522

551,225

670,291

CREDITORS

Amounts falling due within one year

383,295

448,707

NET CURRENT ASSETS

167,930

221,584

TOTAL ASSETS LESS CURRENT LIABILITIES

465,271

526,170

CREDITORS

Amounts falling due after more than one year

6

10,064

20,064

NET ASSETS

455,207

506,106

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

455,157

506,056

SHAREHOLDERS' FUNDS

455,207

506,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 January 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 Income Statement and an abridged Balance Sheet for the year ended 29 January 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 27 October 2026 and were signed on its behalf by:

Mrs Barbara Wrathall - Director

1.	STATUTORY INFORMATION

Discount Equestrian UK 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.

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.

Website is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 20% on 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.

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 7 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 30 January 2025

166,758

Additions

28,169

At 29 January 2026

194,927

AMORTISATION

At 30 January 2025

76,179

Amortisation for year

20,567

At 29 January 2026

96,746

NET BOOK VALUE

At 29 January 2026

98,181

At 29 January 2025

90,579

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 30 January 2025

405,985

Additions

1,805

At 29 January 2026

407,790

DEPRECIATION

At 30 January 2025

191,978

Charge for year

16,652

At 29 January 2026

208,630

NET BOOK VALUE

At 29 January 2026

199,160

At 29 January 2025

214,007

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable by instalments

Bounce back loan

10,064

20,064

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Barbara Wrathall.

The controlling party are the directors.

8.	GOING CONCERN

The directors have reviewed a period of 12 months from approval of these financial statements and concluded the company is able to meet all its liabilities as they fall due. As a result it is appropriate to prepare the accounts on going concern basis.