Company Registration No. 05148411 (England and Wales)
Hamerton Zoological Park Limited
Unaudited accounts
for the year ended 31 December 2024
Hamerton Zoological Park Limited
Unaudited accounts
Contents
Hamerton Zoological Park Limited
Company Information
for the year ended 31 December 2024
Director
Andrew John Swales
Secretary
John Matthew Swales
Company Number
05148411 (England and Wales)
Registered Office
Hamerton Zoo Park
2 Hamerton Road
Steeple Gidding
Huntingdon
Cambridgeshire
PE28 5RE
England
Accountants
LeeP Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Hamerton Zoological Park Limited for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Hamerton Zoological Park Limited for the year ended
31 December 2024 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Hamerton Zoological Park Limited, as a body, in accordance with the terms of our engagement letter dated 15 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Hamerton Zoological Park Limited and state those matters that we have agreed to state to the Board of Directors of Hamerton Zoological Park Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hamerton Zoological Park Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hamerton Zoological Park Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Hamerton Zoological Park Limited. You consider that Hamerton Zoological Park Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hamerton Zoological Park Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
LeeP Accountants
Chartered Accountants
Unit 3F Forward Hs, Aston Business Park
Shrewsbury Avenue, Woodston
Peterborough
Cambridgeshire
PE2 7EY
5 May 2025
Hamerton Zoological Park Limited
Statement of financial position
as at 31 December 2024
Tangible assets
1,089,265
778,854
Cash at bank and in hand
22,905
44,064
Creditors: amounts falling due within one year
(484,989)
(309,400)
Net current liabilities
(385,735)
(212,250)
Total assets less current liabilities
703,530
566,604
Creditors: amounts falling due after more than one year
(137,064)
(64,712)
Provisions for liabilities
Deferred tax
(185,895)
(87,465)
Net assets
380,571
414,427
Called up share capital
1
1
Profit and loss account
380,570
414,426
Shareholders' funds
380,571
414,427
For the year ending 31 December 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 May 2025 and were signed on its behalf by
Andrew John Swales
Director
Company Registration No. 05148411
Hamerton Zoological Park Limited
Notes to the Accounts
for the year ended 31 December 2024
Hamerton Zoological Park Limited is a private company, limited by shares, registered in England and Wales, registration number 05148411. The registered office is Hamerton Zoo Park, 2 Hamerton Road, Steeple Gidding, Huntingdon, Cambridgeshire, PE28 5RE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% Straight line
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Hamerton Zoological Park Limited
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2024
795,304
647,688
270,668
292,217
2,005,877
Additions
55,015
355,156
69,282
655
480,108
Disposals
-
-
(34,655)
-
(34,655)
At 31 December 2024
850,319
1,002,844
305,295
292,872
2,451,330
At 1 January 2024
417,076
430,453
127,209
252,285
1,227,023
Charge for the year
40,421
80,052
38,040
9,983
168,496
On disposals
-
-
(33,454)
-
(33,454)
At 31 December 2024
457,497
510,505
131,795
262,268
1,362,065
At 31 December 2024
392,822
492,339
173,500
30,604
1,089,265
At 31 December 2023
378,228
217,235
143,459
39,932
778,854
Amounts falling due within one year
Trade debtors
12,188
16,496
Accrued income and prepayments
30,372
26,247
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
52,546
27,004
Obligations under finance leases and hire purchase contracts
-
6,564
Trade creditors
213,109
167,837
Amounts owed to group undertakings and other participating interests
32,931
29,641
Taxes and social security
9,862
8,897
Other creditors
42,140
33,297
Loans from directors
108,157
10,130
7
Creditors: amounts falling due after more than one year
2024
2023
Creditors falling due after more than one year relate to unsecured bank loans
Hamerton Zoological Park Limited
Notes to the Accounts
for the year ended 31 December 2024
8
Average number of employees
During the year the average number of employees was 34 (2023: 32).