Smallshaw Cottages and Spa Ltd 13983863 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is that of Holiday lettings and Spa. Digita Accounts Production Advanced 6.30.9574.0 true 13983863 2025-04-01 2026-03-31 13983863 2026-03-31 13983863 core:RetainedEarningsAccumulatedLosses 2026-03-31 13983863 core:ShareCapital 2026-03-31 13983863 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 13983863 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 13983863 bus:SmallEntities 2025-04-01 2026-03-31 13983863 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 13983863 bus:FullAccounts 2025-04-01 2026-03-31 13983863 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13983863 bus:RegisteredOffice 2025-04-01 2026-03-31 13983863 bus:Director1 2025-04-01 2026-03-31 13983863 bus:Director2 2025-04-01 2026-03-31 13983863 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13983863 core:FurnitureFittings 2025-04-01 2026-03-31 13983863 core:LeaseholdImprovements 2025-04-01 2026-03-31 13983863 core:PlantMachinery 2025-04-01 2026-03-31 13983863 countries:EnglandWales 2025-04-01 2026-03-31 13983863 2025-03-31 13983863 2024-04-01 2025-03-31 13983863 2025-03-31 13983863 core:RetainedEarningsAccumulatedLosses 2025-03-31 13983863 core:ShareCapital 2025-03-31 13983863 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13983863 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 13983863

Smallshaw Cottages and Spa Ltd

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 March 2026

 

Smallshaw Cottages and Spa Ltd

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

Smallshaw Cottages and Spa Ltd

(Registration number: 13983863)
Abridged Balance Sheet as at 31 March 2026

Note

2026
£

2025
£

Fixed assets

 

Tangible assets

4

59,857

68,205

Current assets

 

Stocks

8,177

5,075

Debtors

530

1,288

Cash at bank and in hand

 

16,864

31,944

 

25,571

38,307

Creditors: Amounts falling due within one year

5

(65,386)

(70,666)

Net current liabilities

 

(39,815)

(32,359)

Total assets less current liabilities

 

20,042

35,846

Creditors: Amounts falling due after more than one year

-

(567)

Provisions for liabilities

(7,150)

(8,893)

Net assets

 

12,892

26,386

Capital and reserves

 

Called up share capital

104

104

Profit and loss account

12,788

26,282

Total equity

 

12,892

26,386

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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


Mr J Booth
Director


Mrs M Booth
Director

 
     
 

Smallshaw Cottages and Spa Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Smallshaw Farm
Hollin Lane
Millhouse Green
Sheffield
South Yorkshire
S36 9NH

These financial statements were authorised for issue by the Board on 30 October 2026.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

 

Smallshaw Cottages and Spa Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Pland and machinery

20% Reducing Balance

Fixtures and Fittings

25% Reducing Balance

Leasehold improvements

10% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2025 - 13).

4

Tangible assets

Total
£

Cost or valuation

At 1 April 2025

119,500

Additions

7,790

At 31 March 2026

127,290

Depreciation

At 1 April 2025

51,295

Charge for the year

16,138

At 31 March 2026

67,433

Carrying amount

At 31 March 2026

59,857

At 31 March 2025

68,205

5

Creditors: amounts falling due within one year

Creditors include a Bounce Back loan with a carrying value of £11,667, the UK Government has provided a full guarantee in respect of this loan.