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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Dovestone Holiday Park Limited is a private company limited by shares incorporated in England and Wales. The registered office is Environment House, 1 St. Marks Street, Nottingham, NG3 1DE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements have been prepared on a going concern basis not withstanding the loss before tax of £41,298 (2023: £112,491) and net liabilities at 31 December 2024 of £776,515 (2023: £761,786).true

The company uses a current bank account to meet its day to day working capital. The company is reliant upon the continued provision of financial support from related companies to support cash flows.

The directors of these companies confirmed continued support from the group as and when required and that the companies have no plans at the present time to demand repayment of these loans for a period of 12 months from the date of signing the financial statements for the year ended 31 December 2024.

Accordingly the financial statements have been prepared on a going concern basis, however, there is a material uncertainty as to whether, without this support, all liabilities will be met as they fall due for at least 12 months from the signing of these accounts.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from accommodation is recognised on the night of the stay.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors, amounts owed from related parties, and cash and bank balances, are initially measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

The tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

At the reporting end date the company had contracted with tenants for the following minimum lease payments:

The company has taken advantage of the exemption available under section 1AC.35 of FRS 102, from disclosing transactions entered into between two or more wholly owned members of the group.

Other debtors includes £23,224 (2023: £23,224) due from Bettix Limited, £Nil (2023: £1,507) due from Allyson Limited, £Nil (2023: £2,150) due from Hollow Oak Limited and £Nil (2023: £24,953) due from Purico Group Limited, relating to group relief.

Other creditors includes £61,807 (2023: £Nil) due to Purico Ltd, £354,484 (2023: £Nil) due to Clary Ltd, £59,468 (2023: £Nil) due to Anecifin Property Management Ltd, £12,808 (2023: £Nil) due to Purico Property Ltd, £Nil (2023: £375,556) due to Hollow Oak Limited, £53,000 (2023: £53,000) due to Melham Group Limited and £291,777 (2023: £293,041) due to Purico Limited. All of these companies are related parties by virtue of common directors.

Amounts owed to group undertakings includes £49,641 (2023: £74,594) due to Purico Group Limited, the immediate parent company.

At the year end the company is controlled by Purico Group Limited, a company incorporated in England and Wales.

The parent undertaking of the largest and smallest group for which consolidated accounts are prepared is Purico Group Limited. Consolidated accounts are available from Companies House, Cardiff, CF14 3UZ.

Purico Group Limited is controlled by Clary Limited, a company incorporated in the Isle of Man and, in the opinion of the directors, this is the company's ultimate controlling party.