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REGISTERED NUMBER: 08083861 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| NEW FOREST WATER PARK LIMITED |

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

NEW FOREST WATER PARK LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | M A Jury

| B Jury

| Mrs M Varrall

| REGISTERED OFFICE: | 52-54 Winchester Street

| Salisbury

| Wiltshire

| SP1 1HG

| REGISTERED NUMBER: | 08083861 (England and Wales)

| ACCOUNTANTS: | Ray Bartlett & Co

| Accountants & Taxation Consultants

| 52-54 Winchester Street

| Salisbury

| Wiltshire

| SP1 1HG

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 MAY 2025

The directors present their report with the financial statements of the company for the year ended 31 May 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of water sports park.

REVIEW OF BUSINESS

During the year the company wrote off inter-company loan balances under the non trading loan relationship legislation.

DIVIDENDS

Interim dividends totalling £460 per share were paid during the year. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 May 2025 will be £ 46,000 .

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 June 2024 to the date of this report.

The directors shown below were in office at 31 May 2025 but did not hold any interest in the Ordinary shares of £1 each at 1 June 2024 or 31 May 2025.

M A Jury

B Jury

Mrs M Varrall

ON BEHALF OF THE BOARD:

M A Jury - Director

31 October 2025

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

BALANCE SHEET

31 MAY 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 28,000 |  | 28,000 |  |

Tangible assets | 5 | 5,393,213 |  | 1,403,200 |  |

5,421,213 |  | 1,431,200 |  |

CURRENT ASSETS

Stocks | 6 | 7,100 |  | 1,700 |  |

Debtors | 7 | 107,357 |  | 222,752 |  |

Cash at bank and in hand | 48,784 |  | 57,977 |  |

163,241 |  | 282,429 |  |

CREDITORS

Amounts falling due within one year | 8 | (176,242 | ) | (654,298 | ) |

NET CURRENT LIABILITIES | (13,001 | ) | (371,869 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,408,212 |  | 1,059,331 |  |

PROVISIONS FOR LIABILITIES | 9 | (103,817 | ) | (97,519 | ) |

NET ASSETS | 5,304,395 |  | 961,812 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 5,304,295 |  | 961,712 |  |

SHAREHOLDERS' FUNDS | 5,304,395 |  | 961,812 |  |

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

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

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

BALANCE SHEET - continued

31 MAY 2025

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 31 October 2025 and were signed on its behalf by:

M A Jury - Director

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| New Forest Water 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 as modified by the revaluation of certain assets.

| Turnover

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

| Fishing licence

| The company acquired a fishing licence on 3rd July 2023 for £28,000. The licence is not time limited and no amortization provision is deemed necessary by the directors.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Office equipment | - | 25% on cost

| 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 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.

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 28,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 28,000 |  |

| At 31 May 2024 | 28,000 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 June 2024 | 533,713 |  | 473,559 |  | 895,787 |  |

| Additions | 279,006 |  | - |  | 135,900 |  |

| Disposals | - |  | - |  | (44,199 | ) |

| Revaluations | 3,687,281 |  | - |  | - |  |

| At 31 May 2025 | 4,500,000 |  | 473,559 |  | 987,488 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | - |  | 513,906 |  |

| Charge for year | - |  | - |  | 89,117 |  |

| Eliminated on disposal | - |  | - |  | (24,209 | ) |

| At 31 May 2025 | - |  | - |  | 578,814 |  |

| NET BOOK VALUE

| At 31 May 2025 | 4,500,000 |  | 473,559 |  | 408,674 |  |

| At 31 May 2024 | 533,713 |  | 473,559 |  | 381,881 |  |

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |  | Office |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 June 2024 | 21,824 |  | 3,458 |  | 36,958 |  | 1,965,299 |  |

| Additions | - |  | - |  | - |  | 414,906 |  |

| Disposals | - |  | - |  | - |  | (44,199 | ) |

| Revaluations | - |  | - |  | - |  | 3,687,281 |  |

| At 31 May 2025 | 21,824 |  | 3,458 |  | 36,958 |  | 6,023,287 |  |

| DEPRECIATION

| At 1 June 2024 | 16,679 |  | 3,000 |  | 28,514 |  | 562,099 |  |

| Charge for year | 1,286 |  | 92 |  | 1,689 |  | 92,184 |  |

| Eliminated on disposal | - |  | - |  | - |  | (24,209 | ) |

| At 31 May 2025 | 17,965 |  | 3,092 |  | 30,203 |  | 630,074 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,859 |  | 366 |  | 6,755 |  | 5,393,213 |  |

| At 31 May 2024 | 5,145 |  | 458 |  | 8,444 |  | 1,403,200 |  |

| The freehold land & buildings have been revalued during the year by the directors based on their local knowledge and after consultation with others.

6. | STOCKS

| 31.5.25 |  | 31.5.24

£ | £ |

| Stocks | 7,100 |  | 1,700 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Amounts owed by group undertakings | 1,073 |  | - |  |

| Other debtors | 51,673 |  | 37,677 |  |

| JFICO | - |  | 133,275 |  |

| VAT | 34,157 |  | - |  |

| Prepayments and accrued income | 20,454 |  | 51,800 |  |

107,357 |  | 222,752 |  |

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade creditors | 5,568 |  | 39,359 |  |

| Other creditors | 12,504 |  | 20,278 |  |

| Amounts owed to group undertakings | 80,344 |  | 447,745 |  |

| Tax | 70,539 |  | 70,445 |  |

| Social security and other taxes | 1,235 |  | 1,187 |  |

| VAT | - |  | 65,405 |  |

| Directors' current accounts | 802 |  | 4,879 |  |

| Accrued expenses | 5,250 |  | 5,000 |  |

176,242 |  | 654,298 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 103,817 |  | 97,519 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 97,519 |  |

| Accelerated capital allowances | 6,298 |  |

| Balance at 31 May 2025 | 103,817 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 961,712 |  |

| Profit for the year | 701,302 |  |

| Dividends | (46,000 | ) |

| Property revaluation reserve | 3,687,281 |  |

| At 31 May 2025 | 5,304,295 |  |

NEW FOREST WATER PARK LIMITED (REGISTERED NUMBER: 08083861)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is New Forest Water Park Group Holdings Limited.

| The ultimate controlling party is M A Jury.