REGISTERED NUMBER: 05159201 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

NEW FOREST AQUA PARK LTD

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

B Jury

Mrs M Varrall

REGISTERED OFFICE:

New Forest Water Park

Hucklesbrook Lakes

Ringwood Road, North Gorley

Fordingbridge

Hampshire

SP6 2EY

REGISTERED NUMBER:

05159201 (England and Wales)

ACCOUNTANTS:

Ray Bartlett & Co

Accountants & Taxation Consultants

52-54 Winchester Street

Salisbury

Wiltshire

SP1 1HG

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of an aqua park.

REVIEW OF BUSINESS

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

DIVIDENDS

An interim dividend of £10000 per share was paid on 31 August 2024. The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 30 April 2025 will be £ 20,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

B Jury

Mrs M Varrall

ON BEHALF OF THE BOARD:

B Jury - Director

31 October 2025

FIXED ASSETS

Tangible assets

4

971,054

1,034,518

Investments

5

650,000

650,000

1,621,054

1,684,518

CURRENT ASSETS

Debtors

6

559,138

1,095,857

Cash at bank

23,696

129,180

582,834

1,225,037

CREDITORS

Amounts falling due within one year

7

(164,635

)

(148,840

)

NET CURRENT ASSETS

418,199

1,076,197

TOTAL ASSETS LESS CURRENT LIABILITIES

2,039,253

2,760,715

PROVISIONS FOR LIABILITIES

8

(100,879

)

(116,745

)

NET ASSETS

1,938,374

2,643,970

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

1,938,372

2,643,968

SHAREHOLDERS' FUNDS

1,938,374

2,643,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 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:

Mrs M Varrall - Director

B Jury - Director

1.	STATUTORY INFORMATION

New Forest Aqua 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.

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 reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 60 (2024 - 72 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

567,540

994,396

15,693

Additions

-

70,678

-

At 30 April 2025

567,540

1,065,074

15,693

DEPRECIATION

At 1 May 2024

-

532,926

13,697

Charge for year

-

132,765

499

At 30 April 2025

-

665,691

14,196

NET BOOK VALUE

At 30 April 2025

567,540

399,383

1,497

At 30 April 2024

567,540

461,470

1,996

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

750

4,278

1,582,657

Additions

-

-

70,678

At 30 April 2025

750

4,278

1,653,335

DEPRECIATION

At 1 May 2024

750

766

548,139

Charge for year

-

878

134,142

At 30 April 2025

750

1,644

682,281

NET BOOK VALUE

At 30 April 2025

-

2,634

971,054

At 30 April 2024

-

3,512

1,034,518

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 May 2024

and 30 April 2025

650,000

NET BOOK VALUE

At 30 April 2025

650,000

At 30 April 2024

650,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by group undertakings

228,200

-

Other debtors

295,953

211,404

Loan-New Forest Water Park Ltd

-

407,745

Loan-Krapps Holdings Ltd

-

420,686

VAT

17,040

56,022

Prepayments and accrued income

17,945

-

559,138

1,095,857

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

1,419

4,498

Other creditors

29,829

11,776

Tax

78,579

77,361

Social security and other taxes

1,556

1,572

Directors' current accounts

13,252

7,633

Accrued expenses

40,000

46,000

164,635

148,840

8.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

£

Deferred tax

Accelerated capital allowances

100,879

116,745

Deferred

tax

£

Balance at 1 May 2024

116,745

Accelerated capital allowances

(15,866

)

Balance at 30 April 2025

100,879

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

2

Ordinary £1

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 May 2024

2,643,968

Deficit for the year

(685,596

)

Dividends

(20,000

)

At 30 April 2025

1,938,372

11.	ULTIMATE CONTROLLING PARTY

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

The ultimate controlling party is M Jury.