REGISTERED NUMBER: 09947141 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

ST DAY TOURIST PARK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Summers

N Summers

REGISTERED OFFICE:

The Gatehouse St Day Tourist Park

Church Hill

Redruth

Cornwall

TR16 5LE

REGISTERED NUMBER:

09947141 (England and Wales)

ACCOUNTANTS:

Greenwood Wilson

The Old School

The Stennack

St Ives

Cornwall

TR26 1QU

FIXED ASSETS

Intangible assets

4

11,342

21,342

Tangible assets

5

1,091,844

1,156,163

1,103,186

1,177,505

CURRENT ASSETS

Stocks

59,167

59,147

Debtors

6

10,141

2,270

Cash at bank

35,189

14,196

104,497

75,613

CREDITORS

Amounts falling due within one year

7

571,235

641,419

NET CURRENT LIABILITIES

(466,738

)

(565,806

)

TOTAL ASSETS LESS CURRENT LIABILITIES

636,448

611,699

CREDITORS

Amounts falling due after more than one year

8

(551,045

)

(489,770

)

PROVISIONS FOR LIABILITIES

(40,244

)

(50,364

)

NET ASSETS

45,159

71,565

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,059

71,465

SHAREHOLDERS' FUNDS

45,159

71,565

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

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

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 26 August 2025 and were signed on its behalf by:

N Summers - Director

C Summers - Director

1.	STATUTORY INFORMATION

St Day Tourist Park Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

100,000

AMORTISATION

At 1 February 2024

78,658

Charge for year

10,000

At 31 January 2025

88,658

NET BOOK VALUE

At 31 January 2025

11,342

At 31 January 2024

21,342

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2024

953,209

586,542

1,539,751

Additions

-

571

571

Disposals

-

(21

)

(21

)

At 31 January 2025

953,209

587,092

1,540,301

DEPRECIATION

At 1 February 2024

80,864

302,724

383,588

Charge for year

10,665

54,204

64,869

At 31 January 2025

91,529

356,928

448,457

NET BOOK VALUE

At 31 January 2025

861,680

230,164

1,091,844

At 31 January 2024

872,345

283,818

1,156,163

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

72

1,327

Other debtors

10,069

943

10,141

2,270

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,000

11,983

Trade creditors

(1

)

81,614

Taxation and social security

320

506

Other creditors

555,916

547,316

571,235

641,419

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

511,045

449,770

Other creditors

40,000

40,000

551,045

489,770

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

526,045

461,753

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the shareholders Mr C Summers and Mr N Summers.