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REGISTERED NUMBER: 13092873 (England and Wales)












HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023






HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED (REGISTERED NUMBER: 13092873)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023







Directors: Mr T J Hanley
Mr J Hanley
Mr P Hanley





Secretary: Mr T J Hanley





Registered office: Dalton House
9 Dalton Square
LANCASTER
LA1 1WD





Business address: Ghants Lane
Hambleton
POULTON LE FYLDE
FY6 9DG





Registered number: 13092873 (England and Wales)





Accountants: Scott & Wilkinson
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD

HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED (REGISTERED NUMBER: 13092873)

BALANCE SHEET
31 MARCH 2023

2023 2021
Notes £    £    £    £   
Fixed assets
Intangible assets 4 45,000 47,500
Tangible assets 5 1,154,321 964,338
1,199,321 1,011,838

Current assets
Stocks 1,134,160 27,355
Debtors 6 383,166 32,486
Cash at bank and in hand 1,127,252 24,582
2,644,578 84,423
Creditors
Amounts falling due within one year 7 2,666,886 882,304
Net current liabilities (22,308 ) (797,881 )
Total assets less current liabilities 1,177,013 213,957

Provisions for liabilities (35,490 ) (20,499 )

Accruals and deferred income (143,532 ) (37,276 )
Net assets 997,991 156,182

Capital and reserves
Called up share capital 150 150
Retained earnings 997,841 156,032
997,991 156,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 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.

HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED (REGISTERED NUMBER: 13092873)

BALANCE SHEET - continued
31 MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by:





Mr P Hanley - Director


HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED (REGISTERED NUMBER: 13092873)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023


1. Statutory information

Highfield Fisheries and Leisure Lodge Park 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.

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
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable, for goods and services provided in the normal course of business, net of discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at a point in time when a performance obligation is satisfied by transferring a good or service to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED (REGISTERED NUMBER: 13092873)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023


2. Accounting policies - continued
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 period 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.

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 period was 3 (2021 - 3 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2022
and 31 March 2023 50,000
Amortisation
At 1 January 2022 2,500
Charge for period 2,500
At 31 March 2023 5,000
Net book value
At 31 March 2023 45,000
At 31 December 2021 47,500

HIGHFIELD FISHERIES AND LEISURE LODGE
PARK LIMITED (REGISTERED NUMBER: 13092873)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JANUARY 2022 TO 31 MARCH 2023


5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 January 2022 882,980 107,079 990,059
Additions 200,876 19,337 220,213
At 31 March 2023 1,083,856 126,416 1,210,272
Depreciation
At 1 January 2022 9,660 16,061 25,721
Charge for period 13,678 16,552 30,230
At 31 March 2023 23,338 32,613 55,951
Net book value
At 31 March 2023 1,060,518 93,803 1,154,321
At 31 December 2021 873,320 91,018 964,338

6. Debtors: amounts falling due within one year
2023 2021
£    £   
Trade debtors 14,659 22,959
Other debtors 368,507 9,527
383,166 32,486

7. Creditors: amounts falling due within one year
2023 2021
£    £   
Trade creditors 1,799,740 3,907
Taxation and social security 195,644 19,009
Other creditors 671,502 859,388
2,666,886 882,304

8. Related party disclosures

During the year Highfield Fisheries and Lodge Park Limited made caravan purchases totalling £2,586,139 from Carr Royd Parks Limited. The purchases were made at the cost price to Carr Royd Parks Limited, therefore no profit or loss was made by Carr Royd Parks Limited. Patrick and John Hanley are shareholders and directors in both companies.