IRIS Accounts Production v24.1.4.33 05159201 Board of Directors Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary £1 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh051592012023-04-30051592012024-04-30051592012023-05-012024-04-30051592012022-04-30051592012022-05-012023-04-30051592012023-04-3005159201ns15:EnglandWales2023-05-012024-04-3005159201ns14:PoundSterling2023-05-012024-04-3005159201ns10:Director12023-05-012024-04-3005159201ns10:Director22023-05-012024-04-3005159201ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3005159201ns10:SmallEntities2023-05-012024-04-3005159201ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3005159201ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3005159201ns10:FullAccounts2023-05-012024-04-3005159201ns10:OrdinaryShareClass12023-05-012024-04-3005159201ns10:RegisteredOffice2023-05-012024-04-3005159201ns5:CurrentFinancialInstruments2024-04-3005159201ns5:CurrentFinancialInstruments2023-04-3005159201ns5:ShareCapital2024-04-3005159201ns5:ShareCapital2023-04-3005159201ns5:RetainedEarningsAccumulatedLosses2024-04-3005159201ns5:RetainedEarningsAccumulatedLosses2023-04-3005159201ns5:PlantMachinery2023-05-012024-04-3005159201ns5:FurnitureFittings2023-05-012024-04-3005159201ns5:MotorVehicles2023-05-012024-04-3005159201ns5:LandBuildings2023-04-3005159201ns5:PlantMachinery2023-04-3005159201ns5:FurnitureFittings2023-04-3005159201ns5:LandBuildings2023-05-012024-04-3005159201ns5:LandBuildings2024-04-3005159201ns5:PlantMachinery2024-04-3005159201ns5:FurnitureFittings2024-04-3005159201ns5:LandBuildings2023-04-3005159201ns5:PlantMachinery2023-04-3005159201ns5:FurnitureFittings2023-04-3005159201ns5:MotorVehicles2023-04-3005159201ns5:ComputerEquipment2023-04-3005159201ns5:ComputerEquipment2023-05-012024-04-3005159201ns5:MotorVehicles2024-04-3005159201ns5:ComputerEquipment2024-04-3005159201ns5:MotorVehicles2023-04-3005159201ns5:ComputerEquipment2023-04-3005159201ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-04-3005159201ns5:UnlistedNon-exchangeTraded2024-04-3005159201ns5:UnlistedNon-exchangeTraded2023-04-3005159201ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3005159201ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3005159201ns5:AcceleratedTaxDepreciationDeferredTax2024-04-3005159201ns5:AcceleratedTaxDepreciationDeferredTax2023-04-3005159201ns5:DeferredTaxation2023-04-3005159201ns5:DeferredTaxation2024-04-3005159201ns10:OrdinaryShareClass12024-04-3005159201ns5:RetainedEarningsAccumulatedLosses2023-04-3005159201ns5:RetainedEarningsAccumulatedLosses2023-05-012024-04-30
REGISTERED NUMBER: 05159201 (England and Wales)











Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 April 2024

for

New Forest Aqua Park Ltd

New Forest Aqua Park Ltd (Registered number: 05159201)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Report of the Directors 2

Statement of Financial Position 3

Notes to the Financial Statements 5

Report of the Accountants 9

New Forest Aqua Park Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTORS: B Jury
Miss M Jury





REGISTERED OFFICE: 52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG





BUSINESS ADDRESS: New Forest Water Park
Hucklesbrook Lakes
Ringwood Road, North Gorley
Fordingbridge
Hampshire
SP6 2EY





REGISTERED NUMBER: 05159201 (England and Wales)





ACCOUNTANTS: Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG

New Forest Aqua Park Ltd (Registered number: 05159201)

Report of the Directors
for the Year Ended 30 April 2024


The directors present their report with the financial statements of the company for the year ended 30 April 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of an aqua park.

REVIEW OF BUSINESS
On 1st March 2024 the company joined New Forest Water Park Group Holdings Limited.

DIVIDENDS
An interim dividend of £10000 per share was paid on 28 February 2024. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 30 April 2024 will be £ 20,000 .

DIRECTORS
The directors shown below have held office during the whole of the period from 1 May 2023 to the date of this report.

B Jury
Miss M Jury

ON BEHALF OF THE BOARD:





B Jury - Director


25 August 2024

New Forest Aqua Park Ltd (Registered number: 05159201)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,034,518 1,051,024
Investments 5 650,000 650,000
1,684,518 1,701,024

CURRENT ASSETS
Debtors 6 1,095,857 1,170,349
Cash at bank 129,180 36,377
1,225,037 1,206,726
CREDITORS
Amounts falling due within one year 7 148,840 340,270
NET CURRENT ASSETS 1,076,197 866,456
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,760,715

2,567,480

PROVISIONS FOR LIABILITIES 8 116,745 91,862
NET ASSETS 2,643,970 2,475,618

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 2,643,968 2,475,616
SHAREHOLDERS' FUNDS 2,643,970 2,475,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

New Forest Aqua Park Ltd (Registered number: 05159201)

Statement of Financial Position - continued
30 April 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2024 and were signed on its behalf by:




Miss M Jury - Director



B Jury - Director


New Forest Aqua Park Ltd (Registered number: 05159201)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

New Forest Aqua Park Ltd 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 72 (2023 - 58 ) .

New Forest Aqua Park Ltd (Registered number: 05159201)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 May 2023 567,540 892,184 15,693
Additions - 102,212 -
At 30 April 2024 567,540 994,396 15,693
DEPRECIATION
At 1 May 2023 - 412,047 13,032
Charge for year - 120,879 665
At 30 April 2024 - 532,926 13,697
NET BOOK VALUE
At 30 April 2024 567,540 461,470 1,996
At 30 April 2023 567,540 480,137 2,661

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 750 1,281 1,477,448
Additions - 2,997 105,209
At 30 April 2024 750 4,278 1,582,657
DEPRECIATION
At 1 May 2023 750 595 426,424
Charge for year - 171 121,715
At 30 April 2024 750 766 548,139
NET BOOK VALUE
At 30 April 2024 - 3,512 1,034,518
At 30 April 2023 - 686 1,051,024

New Forest Aqua Park Ltd (Registered number: 05159201)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 May 2023
and 30 April 2024 650,000
NET BOOK VALUE
At 30 April 2024 650,000
At 30 April 2023 650,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 211,404 25,160
Loan-New Forest Water Park Ltd 407,745 694,168
Loan-Krapps Holdings Ltd 420,686 420,686
VAT 56,022 30,335
1,095,857 1,170,349

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 4,498 209,891
Other creditors 11,776 11,792
Tax 77,361 90,211
Social security and other taxes 1,572 1,732
Directors' current accounts 7,633 644
Accrued expenses 46,000 26,000
148,840 340,270

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax
Accelerated capital allowances 116,745 91,862

Deferred
tax
£   
Balance at 1 May 2023 91,862
Accelerated capital allowances 24,883
Balance at 30 April 2024 116,745

New Forest Aqua Park Ltd (Registered number: 05159201)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 £1 2 2

On 1st March 2024 the company joined New Forest Water Park Group Holdings Limited.

10. RESERVES
Retained
earnings
£   

At 1 May 2023 2,475,616
Profit for the year 188,352
Dividends (20,000 )
At 30 April 2024 2,643,968

11. ULTIMATE CONTROLLING PARTY

The controlling party is New Forest Water Park GroupHoldings Limited.

The ultimate controlling party is M Jury.

New Forest Aqua Park Ltd

Report of the Accountants to the Directors of
New Forest Aqua Park Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 April 2024 set out on pages three to eleven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG


31 August 2024