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REGISTERED NUMBER: 05335221 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

TOP VIEW COUNTRY PARK LTD

TOP VIEW COUNTRY PARK LTD (REGISTERED NUMBER: 05335221)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOP VIEW COUNTRY PARK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTORS: J B Woodcock
Mrs J Woodcock





SECRETARY: J B Woodcock





REGISTERED OFFICE: 33 -35 Exchange Street
Driffield
East Yorkshire
YO25 6LL





REGISTERED NUMBER: 05335221 (England and Wales)





ACCOUNTANTS: Jackson Robson Licence Limited
33-35 Exchange Street
Driffield
East Yorkshire
YO25 6LL

TOP VIEW COUNTRY PARK LTD (REGISTERED NUMBER: 05335221)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 49,021 351,818
49,021 351,818

CURRENT ASSETS
Stocks - 114,510
Debtors 6 4,314 2,560
Cash at bank 3,405,865 221,813
3,410,179 338,883
CREDITORS
Amounts falling due within one year 7 2,017,522 276,106
NET CURRENT ASSETS 1,392,657 62,777
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,441,678

414,595

PROVISIONS FOR LIABILITIES 8 - 14,051
NET ASSETS 1,441,678 400,544

CAPITAL AND RESERVES
Called up share capital 80 80
Retained earnings 1,441,598 400,464
SHAREHOLDERS' FUNDS 1,441,678 400,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

TOP VIEW COUNTRY PARK LTD (REGISTERED NUMBER: 05335221)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 27 June 2025 and were signed on its behalf by:




J B Woodcock - Director



Mrs J Woodcock - Director


TOP VIEW COUNTRY PARK LTD (REGISTERED NUMBER: 05335221)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Top View Country 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, was amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on reducing balance
Plant & equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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 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 balance sheet date.

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.

TOP VIEW COUNTRY PARK LTD (REGISTERED NUMBER: 05335221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024 125,000
Disposals (125,000 )
At 28 February 2025 -
AMORTISATION
At 1 March 2024 125,000
Eliminated on disposal (125,000 )
At 28 February 2025 -
NET BOOK VALUE
At 28 February 2025 -
At 29 February 2024 -

5. TANGIBLE FIXED ASSETS
Freehold Plant & Motor Computer
property equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2024 467,123 103,507 108,893 1,606 681,129
Disposals (467,123 ) (50,636 ) - - (517,759 )
At 28 February 2025 - 52,871 108,893 1,606 163,370
DEPRECIATION
At 1 March 2024 189,257 88,744 50,954 356 329,311
Charge for year - 1,503 14,485 186 16,174
Eliminated on disposal (189,257 ) (41,879 ) - - (231,136 )
At 28 February 2025 - 48,368 65,439 542 114,349
NET BOOK VALUE
At 28 February 2025 - 4,503 43,454 1,064 49,021
At 29 February 2024 277,866 14,763 57,939 1,250 351,818

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 4,314 2,560

TOP VIEW COUNTRY PARK LTD (REGISTERED NUMBER: 05335221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 38,328
Taxation and social security 283,067 14,492
Other creditors 1,734,455 223,286
2,017,522 276,106

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 14,051

Deferred
tax
£   
Balance at 1 March 2024 14,051
Movement in year (14,051 )
Balance at 28 February 2025 -

9. ULTIMATE CONTROLLING PARTY

The directors each own one half of the issued ordinary share capital and there is therefore no ultimate controlling party of the reporting entity.