2023-01-012023-12-312023-12-31false10836280Windermere Park Ltd2024-08-1355100iso4217:GBPxbrli:pure108362802023-01-01108362802023-12-31108362802023-01-012023-12-31108362802022-01-01108362802022-12-31108362802022-01-012022-12-3110836280bus:SmallEntities2023-01-012023-12-3110836280bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110836280bus:FullAccounts2023-01-012023-12-3110836280bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110836280core:WithinOneYear2023-12-3110836280core:AfterOneYear2023-12-3110836280core:WithinOneYear2022-12-3110836280core:AfterOneYear2022-12-3110836280core:ShareCapital2023-12-3110836280core:SharePremium2023-12-3110836280core:RevaluationReserve2023-12-3110836280core:OtherReservesSubtotal2023-12-3110836280core:RetainedEarningsAccumulatedLosses2023-12-3110836280core:ShareCapital2022-12-3110836280core:SharePremium2022-12-3110836280core:RevaluationReserve2022-12-3110836280core:OtherReservesSubtotal2022-12-3110836280core:RetainedEarningsAccumulatedLosses2022-12-3110836280core:LandBuildings2023-12-3110836280core:PlantMachinery2023-12-3110836280core:Vehicles2023-12-3110836280core:FurnitureFittings2023-12-3110836280core:OfficeEquipment2023-12-3110836280core:NetGoodwill2023-12-3110836280core:IntangibleAssetsOtherThanGoodwill2023-12-3110836280core:ListedExchangeTraded2023-12-3110836280core:UnlistedNon-exchangeTraded2023-12-3110836280core:LandBuildings2022-12-3110836280core:PlantMachinery2022-12-3110836280core:Vehicles2022-12-3110836280core:FurnitureFittings2022-12-3110836280core:OfficeEquipment2022-12-3110836280core:NetGoodwill2022-12-3110836280core:IntangibleAssetsOtherThanGoodwill2022-12-3110836280core:ListedExchangeTraded2022-12-3110836280core:UnlistedNon-exchangeTraded2022-12-3110836280core:LandBuildings2023-01-012023-12-3110836280core:PlantMachinery2023-01-012023-12-3110836280core:Vehicles2023-01-012023-12-3110836280core:FurnitureFittings2023-01-012023-12-3110836280core:OfficeEquipment2023-01-012023-12-3110836280core:NetGoodwill2023-01-012023-12-3110836280core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110836280core:ListedExchangeTraded2023-01-012023-12-3110836280core:UnlistedNon-exchangeTraded2023-01-012023-12-3110836280core:MoreThanFiveYears2023-01-012023-12-3110836280core:Non-currentFinancialInstruments2023-12-3110836280core:Non-currentFinancialInstruments2022-12-3110836280dpl:CostSales2023-01-012023-12-3110836280dpl:DistributionCosts2023-01-012023-12-3110836280core:LandBuildings2023-01-012023-12-3110836280core:PlantMachinery2023-01-012023-12-3110836280core:Vehicles2023-01-012023-12-3110836280core:FurnitureFittings2023-01-012023-12-3110836280core:OfficeEquipment2023-01-012023-12-3110836280dpl:AdministrativeExpenses2023-01-012023-12-3110836280core:NetGoodwill2023-01-012023-12-3110836280core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110836280dpl:GroupUndertakings2023-01-012023-12-3110836280dpl:ParticipatingInterests2023-01-012023-12-3110836280dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110836280core:ListedExchangeTraded2023-01-012023-12-3110836280dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110836280core:UnlistedNon-exchangeTraded2023-01-012023-12-3110836280dpl:CostSales2022-01-012022-12-3110836280dpl:DistributionCosts2022-01-012022-12-3110836280core:LandBuildings2022-01-012022-12-3110836280core:PlantMachinery2022-01-012022-12-3110836280core:Vehicles2022-01-012022-12-3110836280core:FurnitureFittings2022-01-012022-12-3110836280core:OfficeEquipment2022-01-012022-12-3110836280dpl:AdministrativeExpenses2022-01-012022-12-3110836280core:NetGoodwill2022-01-012022-12-3110836280core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110836280dpl:GroupUndertakings2022-01-012022-12-3110836280dpl:ParticipatingInterests2022-01-012022-12-3110836280dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110836280core:ListedExchangeTraded2022-01-012022-12-3110836280dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110836280core:UnlistedNon-exchangeTraded2022-01-012022-12-3110836280core:NetGoodwill2023-12-3110836280core:IntangibleAssetsOtherThanGoodwill2023-12-3110836280core:LandBuildings2023-12-3110836280core:PlantMachinery2023-12-3110836280core:Vehicles2023-12-3110836280core:FurnitureFittings2023-12-3110836280core:OfficeEquipment2023-12-3110836280core:AfterOneYear2023-12-3110836280core:WithinOneYear2023-12-3110836280core:ListedExchangeTraded2023-12-3110836280core:UnlistedNon-exchangeTraded2023-12-3110836280core:ShareCapital2023-12-3110836280core:SharePremium2023-12-3110836280core:RevaluationReserve2023-12-3110836280core:OtherReservesSubtotal2023-12-3110836280core:RetainedEarningsAccumulatedLosses2023-12-3110836280core:NetGoodwill2022-12-3110836280core:IntangibleAssetsOtherThanGoodwill2022-12-3110836280core:LandBuildings2022-12-3110836280core:PlantMachinery2022-12-3110836280core:Vehicles2022-12-3110836280core:FurnitureFittings2022-12-3110836280core:OfficeEquipment2022-12-3110836280core:AfterOneYear2022-12-3110836280core:WithinOneYear2022-12-3110836280core:ListedExc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Windermere Park Ltd

Registered Number
10836280
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Windermere Park Ltd
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

DENBY, Peter Jonathan

Registered Address

6 Station Road
Hest Bank
Lancaster
LA2 6HP

Registered Number

10836280 (England and Wales)
Windermere Park Ltd
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets335,43545,330
Tangible assets4871,196853,367
906,631898,697
Current assets
Stocks56,0003,000
Debtors6650,964242,426
Cash at bank and on hand11,5753,340
668,539248,766
Creditors amounts falling due within one year7(56,740)(657,518)
Net current assets (liabilities)611,799(408,752)
Total assets less current liabilities1,518,430489,945
Creditors amounts falling due after one year8(241,722)(252,403)
Provisions for liabilities9(16,400)(9,027)
Net assets1,260,308228,515
Capital and reserves
Called up share capital100100
Profit and loss account1,260,208228,415
Shareholders' funds1,260,308228,515
The financial statements were approved and authorised for issue by the Director on 13 August 2024, and are signed on its behalf by:
DENBY, Peter Jonathan
Director
Registered Company No. 10836280
Windermere Park Ltd
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
Current taxation
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
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets’; residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery20-
Fixtures and fittings20-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares
2.Average number of employees

20232022
Average number of employees during the year44
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 January 2395,0001,37596,375
At 31 December 2395,0001,37596,375
Amortisation and impairment
At 01 January 2350,90713851,045
Charge for year9,6202759,895
At 31 December 2360,52741360,940
Net book value
At 31 December 2334,47396235,435
At 31 December 2244,0931,23745,330
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 January 23880,021150,00022,3711,052,392
Additions--53,64253,642
At 31 December 23880,021150,00076,0131,106,034
Depreciation and impairment
At 01 January 2392,858104,1242,043199,025
Charge for year17,6009,1759,03835,813
At 31 December 23110,458113,29911,081234,838
Net book value
At 31 December 23769,56336,70164,932871,196
At 31 December 22787,16345,87620,328853,367
5.Stocks

2023

2022

££
Raw materials and consumables6,0003,000
Total6,0003,000
6.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables25,71415,500
Amounts owed by group undertakings619,872221,145
Other debtors5341,723
Prepayments and accrued income4,8444,058
Total650,964242,426
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables10,4138,630
Bank borrowings and overdrafts13,85516,796
Amounts owed to related parties1,660587,917
Taxation and social security20,92631,490
Other creditors3,4036,748
Accrued liabilities and deferred income6,4835,937
Total56,740657,518
Bank loans are secured by a fixed and floating charge over the company's assets.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts241,722252,403
Total241,722252,403
Bank loans are secured by a fixed and floating charge over company's assets. Bank loans outstanding at the year end include instalments due after more than 5 years of £nil.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)16,4009,027
Total16,4009,027
10.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £590 (2022 - £461).
11.Exceptional items
During the year there was an intercompany write off of £1,002,577 (2022 - £nil), this is showing as a credit within administrative expenses.