Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-31true2024-02-01falsetrue22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06071242 2024-02-01 2025-01-31 06071242 2023-02-01 2024-01-31 06071242 2025-01-31 06071242 2024-01-31 06071242 c:Director1 2024-02-01 2025-01-31 06071242 d:CurrentFinancialInstruments 2025-01-31 06071242 d:CurrentFinancialInstruments 2024-01-31 06071242 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 06071242 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 06071242 d:ShareCapital 2025-01-31 06071242 d:ShareCapital 2024-01-31 06071242 d:SharePremium 2025-01-31 06071242 d:SharePremium 2024-01-31 06071242 d:RetainedEarningsAccumulatedLosses 2025-01-31 06071242 d:RetainedEarningsAccumulatedLosses 2024-01-31 06071242 c:OrdinaryShareClass1 2024-02-01 2025-01-31 06071242 c:OrdinaryShareClass1 2025-01-31 06071242 c:OrdinaryShareClass1 2024-01-31 06071242 c:FRS102 2024-02-01 2025-01-31 06071242 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06071242 c:FullAccounts 2024-02-01 2025-01-31 06071242 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06071242 4 2024-02-01 2025-01-31 06071242 6 2024-02-01 2025-01-31 06071242 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06071242









UK LEISURE PARKS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
UK LEISURE PARKS LIMITED
REGISTERED NUMBER: 06071242

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
5,933,064
6,195,661

  
5,933,064
6,195,661

Current assets
  

Debtors: amounts falling due within one year
 5 
191,073
178,654

Cash at bank and in hand
  
19,835
7,314

  
210,908
185,968

Creditors: amounts falling due within one year
 6 
(3,307,757)
(3,267,287)

Net current liabilities
  
 
 
(3,096,849)
 
 
(3,081,319)

Total assets less current liabilities
  
2,836,215
3,114,342

  

Net assets
  
2,836,215
3,114,342


Capital and reserves
  

Called up share capital 
 7 
2
2

Share premium account
  
3,114,340
3,114,340

Profit and loss account
  
(278,127)
-

  
2,836,215
3,114,342


Page 1

 
UK LEISURE PARKS LIMITED
REGISTERED NUMBER: 06071242

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 on 3 September 2025.






................................................
Mr M P J McCarthy
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
UK LEISURE PARKS LIMITED
 

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

1.


General information

UK Leisure Parks Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom.
The principal activity of the Company continued to be that of a holding company.

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 of the Company's subsidiaries and companies under common control for a period of at least twelve months from the date of the approval of these financial statements to enable to Company to meet its liabilities as they arise. 

 
2.3

Taxation

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 corporation 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.


 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Page 3

 
UK LEISURE PARKS LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities likle 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 objective evidence of impairment is found an impairment loss is recognised in the Statement of Comprehensive Income.



3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

 
UK LEISURE PARKS LIMITED
 

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2024
6,195,661



At 31 January 2025

6,195,661



Impairment


Charge for the period
262,597



At 31 January 2025

262,597



Net book value



At 31 January 2025
5,933,064



At 31 January 2024
6,195,661


5.


Debtors

2025
2024
£
£


Other debtors
191,073
178,654



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
3,215,125
3,196,819

Other creditors
88,882
70,468

Accruals and deferred income
3,750
-

3,307,757
3,267,287


Page 5

 
UK LEISURE PARKS LIMITED
 

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

7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



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



8.


Related party transactions

During the year the Company continued loans with it's subsidiary companies. The balances due to the subsidiaries are interest free, repayable on demand and shown within creditors. The balance owed at the year end is £3,215,125 (2024 - £3,196,819).
During the year the Company continued loans with companies under common control. The balances are interest free, repayable on demand and shown within other debtors and creditors. The balance owed from companies under common control at the year end is £99,192 (2024 - £108,186).
During the year the Company entered into loans with the Directors of the Company. The balance due from the Directors is interest free, repayable on demand and shown within other debtors. The balance owed from the Directors at the year end is £3,000 (2024 - £Nil).


9.


Controlling party

The ultimate controlling parties are Mr M P J McCarthy and Mrs K A McCarthy by virtue of their 100% shareholding in the Company. 


Page 6