Thecountrysideview Ltd iXBRL

Company Registration Number: NI693572

Thecountrysideview Ltd

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 January 2026

THECOUNTRYSIDEVIEW LTD

Company Registration Number: NI693572

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 January 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

13,838

16,384

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Current Assets

Cash and cash equivalents

248

104

Creditors: amounts falling due within one year

(1,580)

(1,080)

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Net Current Liabilities

(1,332)

(976)

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Total Assets less Current Liabilities

12,506

15,408

Creditors:

amounts falling due after more than one year

(17,934)

(15,937)

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Net Liabilities

(5,428)

(529)

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Capital and Reserves

Called up share capital

Retained earnings

(5,430)

(531)

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Shareholders' Deficit

(5,428)

(529)

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 30 October 2026 and signed on its behalf by



________________________________
Keith Grieve
Director

THECOUNTRYSIDEVIEW LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JANUARY 2026

General Information

Thecountrysideview Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI693572. The registered office of the company is 25 Peters Road, Dungiven, BT47 4QZ, Northern Ireland. The principle activity of the company is hotels and similar accommodation The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 January 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2025 - 2).

2026

2025

Number

Number

Operating Staff

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4.	Property, plant and equipment
		Fixtures,	Total
		fittings and
		equipment
		£	£
	Cost
	At 1 February 2025	20,480	20,480
	Additions	1,550	1,550
		─────────	─────────
	At 31 January 2026	22,030	22,030
		─────────	─────────
	Depreciation
	At 1 February 2025	4,096	4,096
	Charge for the financial year	4,096	4,096
		─────────	─────────
	At 31 January 2026	8,192	8,192
		─────────	─────────
	Net book value
	At 31 January 2026	13,838	13,838
		═════════	═════════
	At 31 January 2025	16,384	16,384
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