REGISTERED NUMBER: 11338609 (England and Wales)

PMC LEISURE PARKS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr P C McCarthy

Mrs I W Reay

Secretary:

Mr P C McCarthy

Registered office:

Dalton House

9 Dalton Square

LANCASTER

LA1 1WD

Business address:

Northwood Caravan Park

Dog Lane

TARPORLEY

CW6 0RP

Registered number:

11338609 (England and Wales)

Accountants:

Xeinadin

Dalton House

9 Dalton Square

LANCASTER

LA1 1WD

Fixed assets

Tangible assets

4

919,596

970,353

Current assets

Stocks

45,300

42,500

Debtors

5

1,803

132

Prepayments and accrued income

6,921

7,127

Cash at bank and in hand

1,318,335

1,299,160

1,372,359

1,348,919

Creditors

Amounts falling due within one year

6

918,020

1,013,462

Net current assets

454,339

335,457

Total assets less current liabilities

1,373,935

1,305,810

Provisions for liabilities

(5,907

)

(862

)

Accruals and deferred income

(105,968

)

(92,172

)

Net assets

1,262,060

1,212,776

Capital and reserves

Called up share capital

100

100

Retained earnings

1,261,960

1,212,676

1,262,060

1,212,776

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.

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 September 2025 and were signed on its behalf by:

Mr P C McCarthy - Director

1.	Statutory information

PMC Leisure 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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% Straight line

Plant and machinery etc

-

15% Reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

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

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.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2024

924,125

102,701

1,026,826

Additions

-

42,266

42,266

Disposals

-

(101,300

)

(101,300

)

At 31 March 2025

924,125

43,667

967,792

Depreciation

At 1 April 2024

29,928

26,545

56,473

Charge for year

14,965

2,867

17,832

Eliminated on disposal

-

(26,109

)

(26,109

)

At 31 March 2025

44,893

3,303

48,196

Net book value

At 31 March 2025

879,232

40,364

919,596

At 31 March 2024

894,197

76,156

970,353

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

132

Other debtors

1,803

-

1,803

132

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

2,151

2,729

Amounts owed to participating interests

864,107

864,107

Taxation and social security

50,763

140,610

Other creditors

999

6,016

918,020

1,013,462