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REGISTERED NUMBER: 13894566 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DALY HOLIDAY PARKS LIMITED

DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DALY HOLIDAY PARKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: H P Daly
M T G Daly
J J Daly
P M Daly





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





REGISTERED NUMBER: 13894566 (England and Wales)





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

DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,249,994 1,399,994
Tangible assets 5 10,547,852 10,745,739
11,797,846 12,145,733

CURRENT ASSETS
Stocks 292,476 348,327
Debtors 6 98,649 184,103
Cash at bank and in hand 1,100,662 1,104,838
1,491,787 1,637,268
CREDITORS
Amounts falling due within one year 7 4,242,266 4,188,022
NET CURRENT LIABILITIES (2,750,479 ) (2,550,754 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,047,367

9,594,979

CREDITORS
Amounts falling due after more than one
year

8

(9,297,043

)

(9,713,108

)

PROVISIONS FOR LIABILITIES (59,995 ) (105,522 )
NET LIABILITIES (309,671 ) (223,651 )

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings (309,771 ) (223,751 )
SHAREHOLDERS' FUNDS (309,671 ) (223,651 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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

DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)

BALANCE SHEET - continued
31 MARCH 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 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 28 July 2025 and were signed on its behalf by:




H P Daly - Director M T G Daly - Director




J J Daly - Director P M Daly - Director


DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Daly Holiday Parks 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 accounts have been prepared on a going concern basis, the validity of which is dependent upon the continued financial support of the directors and parent company. The directors of the company and parent company have confirmed that this support will continue.

On the above basis, the directors consider that the going concern basis remains appropriate.

Turnover
Turnover represents net invoiced sale of caravans, pitch fees, hire fleet income and associated services in respect of operating a caravan park.

Caravan sales are recognised as the goods are supplied.

Pitch fee income, hire fleet income and associated services are recognised based on consumption with accrued or deferred income adjustments as necessary.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being 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 - 2% on cost less land element
Plant and machinery - 25% on reducing balance
Hire fleet - 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 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.


DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

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.

Pension costs and other post-retirement benefits
The company has implemented automatic enrolment into a work place pension scheme for all employees.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 1,499,994
AMORTISATION
At 1 April 2024 100,000
Charge for year 150,000
At 31 March 2025 250,000
NET BOOK VALUE
At 31 March 2025 1,249,994
At 31 March 2024 1,399,994

DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 10,367,239 453,938 10,821,177
Additions 29,688 3,198 32,886
Disposals - (129,925 ) (129,925 )
At 31 March 2025 10,396,927 327,211 10,724,138
DEPRECIATION
At 1 April 2024 43,587 31,851 75,438
Charge for year 65,411 57,912 123,323
Eliminated on disposal - (22,475 ) (22,475 )
At 31 March 2025 108,998 67,288 176,286
NET BOOK VALUE
At 31 March 2025 10,287,929 259,923 10,547,852
At 31 March 2024 10,323,652 422,087 10,745,739

Included in cost of land and buildings is freehold land of £ 7,098,245 (2024 - £ 7,098,245 ) which is not depreciated.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 45,995 43,648
Other debtors 52,654 140,455
98,649 184,103

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 307,505 143,446
Trade creditors 256,976 506,597
Amounts owed to group undertakings 2,430,471 2,418,792
Amounts owed to associates 708,094 674,375
Taxation and social security 66,854 -
Other creditors 472,366 444,812
4,242,266 4,188,022

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 9,297,043 9,713,108

DALY HOLIDAY PARKS LIMITED (REGISTERED NUMBER: 13894566)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.3.25 31.3.24
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 years 7,834,188 9,139,324

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 9,604,548 9,856,554

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
76 A shares £1 76 76
6 B shares £1 6 6
6 C shares £1 6 6
6 D shares £1 6 6
6 E shares £1 6 6
100 100

11. CONTINGENT LIABILITIES

The company's bankers hold a cross guarantee between the company, its parent company, Scout Cragg Holiday Park Limited and associated companies, Causey Hill Caravan Park Limited and Daly Leisure Limited.

It is the opinion of the directors that this guarantee will not crystallise and is therefore not provided in these financial statements.

12. RELATED PARTY DISCLOSURES

The company's ultimate parent undertaking is Scout Cragg Holiday Park Limited, a company incorporated in the United Kingdom.