REGISTERED NUMBER: 13018745 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

THE EVERYTHING LUXURY HAMLET LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms L A Monk

C P Monk

SECRETARY:

Ms L A Monk

REGISTERED OFFICE:

The Farmhouse, Cunliffe Moss Farm

Saccary Lane

Mellor

Blackburn

Lancashire

BB1 9DL

REGISTERED NUMBER:

13018745 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

1,623,853

1,635,122

CURRENT ASSETS

Stocks

7,230

10,029

Debtors

5

1,850

10,787

Cash at bank and in hand

26,855

18,332

35,935

39,148

CREDITORS

Amounts falling due within one year

6

2,496,105

2,474,758

NET CURRENT LIABILITIES

(2,460,170

)

(2,435,610

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(836,317

)

(800,488

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(836,417

)

(800,588

)

SHAREHOLDERS' FUNDS

(836,317

)

(800,488

)

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 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.

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 29 October 2026 and were signed on its behalf by:

Ms L A Monk - Director

1.	STATUTORY INFORMATION

The Everything Luxury Hamlet 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.

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

Accommodation income is recognised when the guest stays at the Hamlet. The amount is disclosed net of VAT and discounts. Income paid in advance of the stay or restaurant booking is recognised as deferred income.

Event income is recognised when the event has taken place. The amount recognised is net of VAT and discounts.Income paid in advance of the the event is recognised as deferred income.

Income from the bar and restaurant are recognised at the point of sale. The food and beverage is provided to the customer at the time of payment.

Vouchers and deposits are held as deferred income until the voucher is redeemed or the deposit used.

Deposits are transferable to a future booking and are not recognised as income until the deposit is used or otherwise becomes non-refundable in accordance with the booking terms

Vouchers expire after 12 months from the date of issue. Those not redeemed in this time are recognised as income once expired.

Tangible fixed assets

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

Plant & machinery

-

15% on reducing balance

Lodges

-

2% on reducing balance

Lodge furnishings

-

10% on reducing balance

Lodge groundworks

-

2% on reducing balance

Computer equipment

-

33% 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.

Financial instruments

The company has elected to apply the provisions of Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially measured at transaction price, adjusted for transaction costs, unless the arrangement constitutes a financing transaction. A financing transaction arises where payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. In such cases, the financial asset or financial liability is initially measured at the present value of the future payments, discounted at a market rate of interest for a similar debt instrument.

Basic debt instruments are subsequently measured at amortised cost using the effective interest method. Trade receivables and trade payables due within one year on normal commercial terms are measured at the undiscounted amount expected to be received or paid.

At each reporting date, financial assets measured at cost or amortised cost are assessed for objective evidence of impairment. Where objective evidence of impairment exists, an impairment loss is recognised immediately in profit or loss.

Financial assets are derecognised when the contractual rights to the cash flows expire or are settled, when substantially all the risks and rewards of ownership are transferred to another party, or when control of the asset has otherwise been transferred in accordance with FRS 102.

Financial liabilities are derecognised when the company’s contractual obligations are discharged, cancelled or expire.

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.

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.

Going concern

The company has net current liabilities of £2,460,170, net liabilities of £836,317 and a current year loss of £35,829.

Creditors includes a directors loan of £82,476 and other creditors includes a loan of £2,310,403 from a company controlled by the directors of The Everything Luxury Hamlet Limited.

The parties involved have verbally agreed not to demand repayment of these loans before 1 November 2027, and to continue to support the company going forward.

The directors have considered the ability of the lender to support the company and have concluded that they are in a position to provide the support extending the period of 12 months after the date of approval of these financial statements..

On this basis the directors believe that the going concern basis is an appropriate basis for the preparation of the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Lodge

machinery

Lodges

furnishings

£

£

£

COST

At 1 February 2025

34,917

888,111

580,155

Additions

-

4,612

47,410

At 31 January 2026

34,917

892,723

627,565

DEPRECIATION

At 1 February 2025

2,343

85,999

214,892

Charge for year

4,886

15,337

37,901

At 31 January 2026

7,229

101,336

252,793

NET BOOK VALUE

At 31 January 2026

27,688

791,387

374,772

At 31 January 2025

32,574

802,112

365,263

Lodge

Computer

groundworks

equipment

Totals

£

£

£

COST

At 1 February 2025

493,997

3,802

2,000,982

Additions

2,350

1,774

56,146

At 31 January 2026

496,347

5,576

2,057,128

DEPRECIATION

At 1 February 2025

59,605

3,021

365,860

Charge for year

8,613

678

67,415

At 31 January 2026

68,218

3,699

433,275

NET BOOK VALUE

At 31 January 2026

428,129

1,877

1,623,853

At 31 January 2025

434,392

781

1,635,122

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

87

-

Other debtors

1,763

10,787

1,850

10,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Bank loans and overdrafts

2,378

-

Trade creditors

14,254

46,063

Taxation and social security

19,087

15,634

Other creditors

2,460,386

2,413,061

2,496,105

2,474,758

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

100

Ordinary

£1

100

100

8.	PENSION COMMITMENTS

As at 31 January 2026, £760 of pension contributions are owing to the pension provider. These are contributions are accrued at 31January 2026, but not paid to the pension provider until February 2026.

9.	RELATED PARTY DISCLOSURES

Included in creditors is £2,310,403 owing to a company controlled by the directors of The Everything Luxury Hamlet Limited. The loan is interest free, unsecured and is repayable on demand.. However, the lender has verbally agreed that the repayment of the loan will not be demanded before 1 November 2027.

An amount of £82,476 has been loaned to the company by Louise Monk, director. The loan has been made to the company interest free, unsecured and repayable on demand. The director has agreed not to demand the repayment of the loan before 1 November 2027.