Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312024-02-01false33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12408905 2024-02-01 2025-01-31 12408905 2023-02-01 2024-01-31 12408905 2025-01-31 12408905 2024-01-31 12408905 c:Director2 2024-02-01 2025-01-31 12408905 d:Buildings 2024-02-01 2025-01-31 12408905 d:Buildings 2025-01-31 12408905 d:Buildings 2024-01-31 12408905 d:Buildings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12408905 d:MotorVehicles 2024-02-01 2025-01-31 12408905 d:MotorVehicles 2025-01-31 12408905 d:MotorVehicles 2024-01-31 12408905 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12408905 d:OfficeEquipment 2024-02-01 2025-01-31 12408905 d:OfficeEquipment 2025-01-31 12408905 d:OfficeEquipment 2024-01-31 12408905 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12408905 d:OtherPropertyPlantEquipment 2024-02-01 2025-01-31 12408905 d:OtherPropertyPlantEquipment 2025-01-31 12408905 d:OtherPropertyPlantEquipment 2024-01-31 12408905 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12408905 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12408905 d:CurrentFinancialInstruments 2025-01-31 12408905 d:CurrentFinancialInstruments 2024-01-31 12408905 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 12408905 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12408905 d:ShareCapital 2025-01-31 12408905 d:ShareCapital 2024-01-31 12408905 d:RetainedEarningsAccumulatedLosses 2025-01-31 12408905 d:RetainedEarningsAccumulatedLosses 2024-01-31 12408905 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 12408905 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 12408905 d:RetirementBenefitObligationsDeferredTax 2025-01-31 12408905 d:RetirementBenefitObligationsDeferredTax 2024-01-31 12408905 c:OrdinaryShareClass1 2024-02-01 2025-01-31 12408905 c:OrdinaryShareClass1 2025-01-31 12408905 c:OrdinaryShareClass1 2024-01-31 12408905 c:FRS102 2024-02-01 2025-01-31 12408905 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12408905 c:FullAccounts 2024-02-01 2025-01-31 12408905 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12408905 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12408905









COTSWOLD HILLS COUNTRY PARK LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
COTSWOLD HILLS COUNTRY PARK LIMITED
REGISTERED NUMBER: 12408905

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible fixed assets
  
161,665
134,021

  
161,665
134,021

Current assets
  

Stocks
 5 
102,291
181,419

Debtors: amounts falling due within one year
 6 
376,728
286,858

Bank and cash balances
  
188,865
33,209

  
667,884
501,486

Creditors: amounts falling due within one year
 7 
(166,230)
(129,359)

Net current assets
  
 
 
501,654
 
 
372,127

Total assets less current liabilities
  
663,319
506,148

Provisions for liabilities
  

Deferred tax
 8 
(21,105)
(13,001)

  
 
 
(21,105)
 
 
(13,001)

Net assets
  
642,214
493,147


Capital and reserves
  

Called up share capital 
 9 
2
1

Profit and loss account
  
642,212
493,146

  
642,214
493,147

Page 1

 
COTSWOLD HILLS COUNTRY PARK LIMITED
REGISTERED NUMBER: 12408905

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






................................................
Mr T White
Director

Date: 26 August 2025

The notes on pages 3 to 9 form part of these financial statements.
Page 2

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

1.


General information

Cotswold Hills Country Park Limited is a private Company limited by shares incorporated in England and Wales, within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, United Kingdom, CB4 0WZ.
The principal activity of the Company continued to be that of operating a holiday park.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is pounds sterling.
The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading and continued support for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise.
The financial statements do not include any adjustments that would result from the withdrawal of this support.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sales of units are recognised when the risks and rewards of ownership are transferred to the customer and legal completion takes place.
All other income is recognised on an accruals basis in the period to which it relates.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises corporation and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporatoin tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

2.Accounting policies (continued)

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Park improvements
-
10%
straight line
Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
reducing balance
Other fixed assets
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 5

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

2.Accounting policies (continued)

 
2.12

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Profit and Loss Account

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).


4.


Tangible fixed assets





Park improvement
Motor vehicles
Office equipment
Other fixed assets
Total

£
£
£
£
£



Cost or valuation


At 1 February 2024
154,331
-
46,855
4,000
205,186


Additions
19,741
39,116
120
-
58,977



At 31 January 2025

174,072
39,116
46,975
4,000
264,163



Depreciation


At 1 February 2024
43,768
-
25,084
2,313
71,165


Charge for the year on owned assets
16,504
8,964
5,443
422
31,333



At 31 January 2025

60,272
8,964
30,527
2,735
102,498



Net book value



At 31 January 2025
113,800
30,152
16,448
1,265
161,665



At 31 January 2024
110,563
-
21,771
1,687
134,021

Page 6

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

5.


Stocks

2025
2024
£
£

Stock
102,291
181,419



6.


Debtors

2025
2024
£
£


Other debtors
373,985
284,504

Prepayments and accrued income
2,743
2,354

376,728
286,858



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
3,601
11,466

Corporation tax
110,177
44,975

Other taxation and social security
8,317
16,297

Other creditors
6,507
10,107

Accruals and deferred income
37,628
46,514

166,230
129,359


Page 7

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

8.


Deferred taxation




2025


£






At beginning of year
(13,001)


Charged to profit or loss
(8,104)



At end of year
(21,105)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(21,105)
(13,028)

Pension surplus
-
27

(21,105)
(13,001)


9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



2 (2024 - 1) Ordinary shares shares of £1.00 each
2
1


1 Ordinary share with a nominal value of £1 was issued during the year.


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £47 (2024 - £1,959). Contributions totalling £Nil (2024 - £108) were payable to the fund at the balance sheet date and are included in creditors.


11.


Related party transactions

During the year the Company continued to operate a loan with the directors, the balance owed from the directors at the year end was £292,196 (2024 - £215,781). This loan is repayable on demand. Interest has been provided for on the loan at approved HMRC rates and section 455 tax has also been provided for.
During the year the company continued a loan with a company under common control, the amount owed to the company at the year end was £6,507 (2024 -  the company was owed £29,646). The loan is interest free and repayable on demand.

Page 8

 
COTSWOLD HILLS COUNTRY PARK LIMITED
 

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

12.


Controlling party

The ultimate controlling parties are Mr T White and Mrs E White by virtue of their joint shareholding in Cotswold Hills Country Park Limited following an allotment of shares in September 2024.

Page 9