REGISTERED NUMBER: 14155455 (England and Wales)

Pocklington Holiday Park Limited

Financial Statements for the Year Ended 31st December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R P W Larkham

W H Larkham

T A Larkham

REGISTERED OFFICE:

Cowden Holiday Park

Main Road

Great Cowden

East Yorkshire

HU11 4UD

REGISTERED NUMBER:

14155455 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Intangible assets

4

199,975

226,639

Tangible assets

5

3,408,147

3,327,036

Investments

6

100

100

3,608,222

3,553,775

CURRENT ASSETS

Stocks

9,850

17,000

Debtors

7

24,192

6,233

Cash at bank and in hand

265,257

195,295

299,299

218,528

CREDITORS

Amounts falling due within one year

8

3,753,345

3,678,016

NET CURRENT LIABILITIES

(3,454,046

)

(3,459,488

)

TOTAL ASSETS LESS CURRENT LIABILITIES

154,176

94,287

PROVISIONS FOR LIABILITIES

2,987

1,836

NET ASSETS

151,189

92,451

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

151,089

92,351

SHAREHOLDERS' FUNDS

151,189

92,451

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th September 2025 and were signed on its behalf by:

R P W Larkham - Director

1.	STATUTORY INFORMATION

Pocklington Holiday Park 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.

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.

Going Concern

The financial statements have been prepared on a going concern basis. At 31 December 2024 the company had net current liabilities of £3,454,046 (2023: £3,459,488). The company is a wholly owned subsidiary of Larkham Leisure Limited and benefits from the ongoing financial support of the wider group. The holding company has confirmed that it will continue to support the company for at least 12 months from the date of approval of these financial statements. Taking this support into account, together with the company's forecast trading and access to group banking facilities, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Sales of services

Turnover from the sale of services is is recognised on a straight line basis over the contract period. Owners pay their pitch licence fees in exchange for the use of the holiday park and its facilities, and therefore the performance obligation is delivered over the life of the contract.

Leases

Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, 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

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow- moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 2 (2023 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2024

and 31st December 2024

266,635

AMORTISATION

At 1st January 2024

39,996

Charge for year

26,664

At 31st December 2024

66,660

NET BOOK VALUE

At 31st December 2024

199,975

At 31st December 2023

226,639

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2024

3,353,694

75,293

3,428,987

Additions

94,345

6,353

100,698

At 31st December 2024

3,448,039

81,646

3,529,685

DEPRECIATION

At 1st January 2024

46,755

55,196

101,951

Charge for year

14,167

5,420

19,587

At 31st December 2024

60,922

60,616

121,538

NET BOOK VALUE

At 31st December 2024

3,387,117

21,030

3,408,147

At 31st December 2023

3,306,939

20,097

3,327,036

Included in cost of land and buildings is freehold land of £ 2,676,317 (2023 - £ 2,642,733 ) which is not depreciated.

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1st January 2024

and 31st December 2024

100

NET BOOK VALUE

At 31st December 2024

100

At 31st December 2023

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

3,101

Amounts owed by group undertakings

16,000

-

Other debtors

8,192

3,132

24,192

6,233

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

55,931

4,968

Amounts owed to group undertakings

3,623,316

3,586,126

Taxation and social security

14,071

23,423

Other creditors

60,027

63,499

3,753,345

3,678,016

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1st January 2024

92,351

Profit for the year

58,738

At 31st December 2024

151,089

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Peter Dearing BSc FCCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

12.	COMMITMENTS, GUARANTEES AND CONTINGENCIES

There is a joint and several guarantee entered into between group companies in relation to bank borrowings of the group. The amount of these guarantees which are not included in the balance sheet amounted to £8,535,085 (2023 £3,817,788).

13.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

14.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent company is Larkham Leisure Limited, a company incorporated in the UK. Larkham Leisure Limited is the smallest and largest group in which the company's results are consolidated.