HERSTON LOG CABINS LIMITED

HERSTON LOG CABINS LIMITED
Contents Page
For the year ended 27 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

HERSTON LOG CABINS LIMITED Accountants' Report For the year ended 27 February 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HERSTON LOG CABINS LIMITED for the year ended 27 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HERSTON LOG CABINS LIMITED for the year ended 27 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of HERSTON LOG CABINS LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of HERSTON LOG CABINS LIMITED and state those matters that we have agreed to state to the Board of Directors of HERSTON LOG CABINS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HERSTON LOG CABINS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HERSTON LOG CABINS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HERSTON LOG CABINS LIMITED . You consider that HERSTON LOG CABINS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of HERSTON LOG CABINS LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 27 February 2026. .................................................... Bevis & Co 38 College Road Epsom KT17 4HJ 07 August 2026 1

HERSTON LOG CABINS LIMITED
Accountants' Report
For the year ended 27 February 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HERSTON LOG CABINS LIMITED for the year ended 27 February 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HERSTON LOG CABINS LIMITED for the year ended 27 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of HERSTON LOG CABINS LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of HERSTON LOG CABINS LIMITED and state those matters that we have agreed to state to the Board of Directors of HERSTON LOG CABINS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HERSTON LOG CABINS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HERSTON LOG CABINS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HERSTON LOG CABINS LIMITED . You consider that HERSTON LOG CABINS LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of HERSTON LOG CABINS LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

27 February 2026.

....................................................
Bevis & Co
38 College Road
Epsom
KT17 4HJ
07 August 2026

1

HERSTON LOG CABINS LIMITED
Statement of Financial Position
As at 27 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	75,098	212,971
		75,098	212,971
Current assets
Debtors		1,121,550	1,121,550
Cash at bank and in hand		301,106	356,318
		1,422,656	1,477,868
Creditors: amount falling due within one year		(232,696)	(334,275)
Net current assets		1,189,960	1,143,593

Total assets less current liabilities		1,265,058	1,356,564
Creditors: amount falling due after more than one year		12,306	(8,741)
Net assets		1,277,364	1,347,823

Capital and reserves
Called up share capital		1	1
Profit and loss account		1,277,363	1,347,822
Shareholders' funds		1,277,364	1,347,823

For the year ended 27 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 07 August 2026 and were signed by:

-------------------------------
Robert Farmer
Director

2

HERSTON LOG CABINS LIMITED
Notes to the Abridged Financial Statements
For the year ended 27 February 2026

General Information

HERSTON LOG CABINS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08297646, registration address Herston Yards Farm, Washpond Lane, Swanage, Dorset, BH19 3DJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Improvements to property	Total
	£	£	£	£
At 28 February 2025	682,174	55,286	78,718	816,178
Additions	-	-	-	-
Disposals	-	-	-	-
At 27 February 2026	682,174	55,286	78,718	816,178
Depreciation
At 28 February 2025	560,943	29,680	12,584	603,207
Charge for year	121,231	13,492	3,150	137,873
On disposals	-	-	-	-
At 27 February 2026	682,174	43,172	15,734	741,080
Net book values
Closing balance as at 27 February 2026	-	12,114	62,984	75,098
Opening balance as at 28 February 2025	121,231	25,606	66,134	212,971

3

Registered Number: 08297646
England and Wales
HERSTON LOG CABINS LIMITED

Abridged Accounts

Period of accounts Start date: 28 February 2025 End date: 27 February 2026