REGISTERED NUMBER: 04375424 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Squirrel Lodge Ltd

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

518,508

523,866

Investment property

5

457,699

457,699

976,207

981,565

CURRENT ASSETS

Debtors

31,292

3,165

Cash at bank and in hand

538,452

564,992

569,744

568,157

CREDITORS

Amounts falling due within one year

70,896

83,967

NET CURRENT ASSETS

498,848

484,190

TOTAL ASSETS LESS CURRENT LIABILITIES

1,475,055

1,465,755

PROVISIONS FOR LIABILITIES

14,613

10,655

NET ASSETS

1,460,442

1,455,100

CAPITAL AND RESERVES

Called up share capital

202

202

Fair value reserve

571,161

571,161

Retained earnings

889,079

883,737

SHAREHOLDERS' FUNDS

1,460,442

1,455,100

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 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 31 March 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 2 November 2026 and were signed on its behalf by:

Mrs L A King - Director

Mrs K A Wright - Director

1.	STATUTORY INFORMATION

Squirrel Lodge Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04375424

Registered office:

61 Alexandra Road

Lowestoft

Suffolk

NR32 1PL

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 as modified by the revaluation of certain assets.

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.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Equipment

-

20% on cost

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2025 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

654,235

Additions

8,298

At 31 March 2026

662,533

DEPRECIATION

At 1 April 2025

130,369

Charge for year

13,656

At 31 March 2026

144,025

NET BOOK VALUE

At 31 March 2026

518,508

At 31 March 2025

523,866

Included in cost of land and buildings is freehold land of £ 175,000 (2025 - £ 175,000 ) which is not depreciated.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

457,699

NET BOOK VALUE

At 31 March 2026

457,699

At 31 March 2025

457,699

Fair value at 31 March 2026 is represented by:

£

Valuation in 2015

4,946

Valuation in 2016

5,935

Valuation in 2017

5,935

Valuation in 2019

10,000

Valuation in 2021

30,000

Cost

400,883

457,699