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REGISTERED NUMBER: 15566075 (England and Wales)















HAROLDS PARK WILDLAND LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD

16 MARCH 2024 TO 31 DECEMBER 2024






HAROLDS PARK WILDLAND LIMITED (REGISTERED NUMBER: 15566075)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 16 MARCH 2024 TO 31 DECEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


HAROLDS PARK WILDLAND LIMITED

COMPANY INFORMATION
FOR THE PERIOD 16 MARCH 2024 TO 31 DECEMBER 2024







DIRECTORS: S L Payne
A J Struthers


REGISTERED OFFICE: C/O External Services Limited
20 Central Avenue
St Andrews Business Park
Norwich
NR7 0HR


REGISTERED NUMBER: 15566075 (England and Wales)


SENIOR STATUTORY AUDITOR: Theo Banos BA FCA


AUDITORS: Duncan & Toplis Audit Limited, Statutory Auditor
3 Castlegate
Grantham
Lincolnshire
NG31 6SF


BANKERS: HSBC Bank Plc
69 Pall Mall,
London
SW1Y 5EY

HAROLDS PARK WILDLAND LIMITED (REGISTERED NUMBER: 15566075)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 9,721,068

CURRENT ASSETS
Debtors 5 105,427
Cash at bank 42,721
148,148
CREDITORS
Amounts falling due within one year 6 10,302,399
NET CURRENT LIABILITIES (10,154,251 )
TOTAL ASSETS LESS CURRENT LIABILITIES (433,183 )

CAPITAL AND RESERVES
Called up share capital 7 1
Retained earnings (433,184 )
SHAREHOLDERS' FUNDS (433,183 )

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 Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:





S L Payne - Director


HAROLDS PARK WILDLAND LIMITED (REGISTERED NUMBER: 15566075)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 16 MARCH 2024 TO 31 DECEMBER 2024

1. STATUTORY INFORMATION

Harolds Park Wildland Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£) and is rounded to the nearest £.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group. The company is a subsidiary of Nattergal Limited.

Revenue
Revenue is measured at the fair value of consideration received in respect of letting property and the provision of eco tourism, excluding value added tax. Revenue is recognised in the period to which the income relates.

Revenue for biodiversity net gain (BNG) activities is recognised progressively, aligning with the cost profile of delivering agreed habitat improvements. This means revenue is recorded as costs are incurred, reflecting the completion of performance obligations over time.

Revenue for carbon credits is recognised as credits are verified.

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 - Nil
Plant and machinery - 20% on reducing balance, Straight line over 20 years and Straight line over 3 years
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Impairments
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each financial reporting date. If such indication exists, the recoverable amount of the asset is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments
The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


HAROLDS PARK WILDLAND LIMITED (REGISTERED NUMBER: 15566075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 16 MARCH 2024 TO 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 statement of financial position date.

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 period was 2 .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
Additions 9,596,535 83,731 19,542 25,965 9,725,773
At 31 December 2024 9,596,535 83,731 19,542 25,965 9,725,773
DEPRECIATION
Charge for period - 3,125 328 1,252 4,705
At 31 December 2024 - 3,125 328 1,252 4,705
NET BOOK VALUE
At 31 December 2024 9,596,535 80,606 19,214 24,713 9,721,068

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 52,330
Other debtors 5,041
VAT 25,155
Prepayments and accrued income 22,901
105,427

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 47,410
Amounts owed to group undertakings 10,194,403
Accruals and deferred income 60,586
10,302,399

7. CALLED UP SHARE CAPITAL

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

HAROLDS PARK WILDLAND LIMITED (REGISTERED NUMBER: 15566075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 16 MARCH 2024 TO 31 DECEMBER 2024

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Theo Banos BA FCA (Senior Statutory Auditor)
for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

9. GOING CONCERN

The statement of financial position shows net liabilities of £433,183 and net current liabilities of £10,154,251. The directors have considered the position, alongside group support in place, and are satisfied that the financial statements have been prepared on a going concern basis.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the parent company, Nattergal Limited, which is registered in England and Wales. The parent company's registered office is 20 Central Avenue, St Andrews Business Park, Norwich, NR7 0HR.