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Registered number: 09438826
Thornton Hall Country Park Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09438826
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,945,660 1,836,405
Investments 5 300 300
1,945,960 1,836,705
CURRENT ASSETS
Stocks 25,000 25,000
Debtors 6 11,280 52,011
Cash at bank and in hand 16,190 77,286
52,470 154,297
Creditors: Amounts Falling Due Within One Year 7 (877,610 ) (844,182 )
NET CURRENT ASSETS (LIABILITIES) (825,140 ) (689,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,120,820 1,146,820
Creditors: Amounts Falling Due After More Than One Year 8 (332,891 ) (424,695 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (136,637 ) (143,032 )
NET ASSETS 651,292 579,093
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 651,192 578,993
SHAREHOLDERS' FUNDS 651,292 579,093
Page 1
Page 2
For the year ending 31 May 2023 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs E T Harrison
Director
23/08/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Thornton Hall Country Park Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09438826 . The registered office is Thornton Hall Farm, Thornton in Craven, Skipton, North Yorkshire, BD23 3TJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of Value Added Tax.
Turnover is recognised on a daily point of sale basis.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 2% straight line
Plant & Machinery 15% reducing balance
Motor Vehicles 15% reducing balance
Fixtures & Fittings 15% reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Page 3
Page 4
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 51 (2022: 47)
51 47
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 June 2022 1,195,777 626,648 15,800 455,447 2,293,672
Additions 172,887 25,070 52,554 10,911 261,422
As at 31 May 2023 1,368,664 651,718 68,354 466,358 2,555,094
Depreciation
As at 1 June 2022 64,301 306,554 10,604 75,808 457,267
Provided during the period 27,373 51,775 14,437 58,582 152,167
As at 31 May 2023 91,674 358,329 25,041 134,390 609,434
Net Book Value
As at 31 May 2023 1,276,990 293,389 43,313 331,968 1,945,660
As at 1 June 2022 1,131,476 320,094 5,196 379,639 1,836,405
Page 4
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5. Investments
Unlisted
£
Cost
As at 1 June 2022 300
As at 31 May 2023 300
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 300
As at 1 June 2022 300
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,905 32,143
Prepayments and accrued income 1,375 1,375
Corporation tax recoverable - 3,065
VAT - 15,428
11,280 52,011
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 75,867 61,842
Trade creditors 269,158 258,589
Bank loans and overdrafts 147,325 102,233
Corporation tax - 1,969
Other taxes and social security 13,264 32,089
VAT 42,196 -
Other creditors 278,650 213,740
Accruals and deferred income 5,000 4,500
Directors' loan accounts 46,150 169,220
877,610 844,182
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £75,867 (2022 - £61,842) which are secured against the assets to which they relate.
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 189,070 192,938
Bank loans 143,821 231,757
332,891 424,695
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £189,070 (2022 - £192,938) which are secured against the assets to which they relate.
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,463 (2022 - £6,479).
Contributions totalling £nil (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
10. Related Party Transactions
During the year, dividends of £4,000 (2022 - £nil) were paid to the directors.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £46,150 (2022 - £169,220) owing to Mr C J Harrison & Mrs E T Harrison.
The loan is interest free and repayable on demand.
11. Ultimate Controlling Party
The company is under the control of Mr C J Harrison & Mrs E T Harrison, who are interested in 100% of the company's issued share capital
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