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REGISTERED NUMBER: 13743410 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PARK DEVELOPMENT CONSULTANCY LIMITED

PARK DEVELOPMENT CONSULTANCY LIMITED (REGISTERED NUMBER: 13743410)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PARK DEVELOPMENT CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: M Dewhurst
S Jones





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 13743410 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

PARK DEVELOPMENT CONSULTANCY LIMITED (REGISTERED NUMBER: 13743410)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 42,983 57,310

CURRENT ASSETS
Stocks 60,012 -
Debtors 5 55,153 78,384
Cash at bank 2,157 3,771
117,322 82,155
CREDITORS
Amounts falling due within one year 6 116,150 120,988
NET CURRENT ASSETS/(LIABILITIES) 1,172 (38,833 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,155

18,477

PROVISIONS FOR LIABILITIES 3,848 7,399
NET ASSETS 40,307 11,078

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 40,207 10,978
SHAREHOLDERS' FUNDS 40,307 11,078

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

PARK DEVELOPMENT CONSULTANCY LIMITED (REGISTERED NUMBER: 13743410)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 17 July 2025 and were signed on its behalf by:





M Dewhurst - Director


PARK DEVELOPMENT CONSULTANCY LIMITED (REGISTERED NUMBER: 13743410)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Park Development Consultancy 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.

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.

The financial statements have been prepared on the going concern basis, the validity of which is dependent upon the continued financial support of the company's ultimate parent company. The shareholders of the parent company have confirmed this support.

Turnover
Turnover relates to consultancy services at the fair value of consideration received or receivable, excluding discounts, rebates, value added tax, other taxes and is recognised upon supply.

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

Work in progress
Work in progress is recognised by the percentage in which services are completed.

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.

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.

Pension costs and other post-retirement benefits
The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

PARK DEVELOPMENT CONSULTANCY LIMITED (REGISTERED NUMBER: 13743410)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 85,193
DEPRECIATION
At 1 January 2024 27,883
Charge for year 14,327
At 31 December 2024 42,210
NET BOOK VALUE
At 31 December 2024 42,983
At 31 December 2023 57,310

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 1,800 7,469
Amounts owed by group undertakings 49,579 67,060
Other debtors 3,774 3,855
55,153 78,384

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 1,986 1,242
Taxation and social security 10,609 15,386
Other creditors 103,555 104,360
116,150 120,988

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
51 Ordinary A £1 51 51
49 Ordinary B £1 49 49
100 100

PARK DEVELOPMENT CONSULTANCY LIMITED (REGISTERED NUMBER: 13743410)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

8. ULTIMATE CONTROLLING PARTY

The controlling party is Spa Retreats Limited.

The ultimate controlling party is M Dewhurst.