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REGISTERED NUMBER: SC700039 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Haughton Holiday Park Limited

Haughton Holiday Park Limited (Registered number: SC700039)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Haughton Holiday Park Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mrs S A Cooper





REGISTERED OFFICE: Mill Of Echt Farmhouse
Echt
Westhill
AB32 7AD





REGISTERED NUMBER: SC700039 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Haughton Holiday Park Limited (Registered number: SC700039)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,390 2,090
Tangible assets 5 81,641 76,462
83,031 78,552

CURRENT ASSETS
Stocks 18,307 20,850
Debtors 6 4,910 815
Cash at bank and in hand 34,505 71,435
57,722 93,100
CREDITORS
Amounts falling due within one year 7 256,875 204,475
NET CURRENT LIABILITIES (199,153 ) (111,375 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(116,122

)

(32,823

)

CREDITORS
Amounts falling due after more than one
year

8

7,817

13,028
NET LIABILITIES (123,939 ) (45,851 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (124,039 ) (45,951 )
(123,939 ) (45,851 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Haughton Holiday Park Limited (Registered number: SC700039)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 February 2025 and were signed by:





Mrs S A Cooper - Director


Haughton Holiday Park Limited (Registered number: SC700039)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Haughton Holiday Park Limited is a private company, limited by shares , registered in Scotland. 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.

At 31 May 2024 the company's liabilities exceeded it's total assets. The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption is based upon the continued support of the director and shareholder.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

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 year 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.


Haughton Holiday Park Limited (Registered number: SC700039)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 June 2023
and 31 May 2024 3,500
AMORTISATION
At 1 June 2023 1,410
Amortisation for year 700
At 31 May 2024 2,110
NET BOOK VALUE
At 31 May 2024 1,390
At 31 May 2023 2,090

Haughton Holiday Park Limited (Registered number: SC700039)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 50,238 37,355 22,670 1,242 111,505
Additions 17,596 - 8,373 - 25,969
At 31 May 2024 67,834 37,355 31,043 1,242 137,474
DEPRECIATION
At 1 June 2023 14,761 12,675 6,892 715 35,043
Charge for year 10,615 4,936 4,830 409 20,790
At 31 May 2024 25,376 17,611 11,722 1,124 55,833
NET BOOK VALUE
At 31 May 2024 42,458 19,744 19,321 118 81,641
At 31 May 2023 35,477 24,680 15,778 527 76,462

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 June 2023
and 31 May 2024 28,950
DEPRECIATION
At 1 June 2023 10,473
Charge for year 3,695
At 31 May 2024 14,168
NET BOOK VALUE
At 31 May 2024 14,782
At 31 May 2023 18,477

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 3,996 -
Other debtors 914 815
4,910 815

Haughton Holiday Park Limited (Registered number: SC700039)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 5,211 5,211
Trade creditors 40,563 7,806
Taxation and social security 65,734 7,150
Other creditors 145,367 184,308
256,875 204,475

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 7,817 13,028

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Mrs S A Cooper
Balance outstanding at start of year (67,850 ) (69,781 )
Amounts advanced 89,842 1,999
Amounts repaid (50,000 ) (68 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (28,008 ) (67,850 )

10. RELATED PARTY DISCLOSURES

Other creditors includes Nil (2023- £10,207) due to Barmekin Ground Care Limited, a company under the control of Mrs S A Cooper.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs S A Cooper.