Brentwood Park Ski and Snowboard Centre Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03965895

Brentwood Park Ski and Snowboard Centre Limited

Filleted Unaudited Financial Statements

31 March 2025

Brentwood Park Ski and Snowboard Centre Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		62,792		49,308

Current assets

Debtors	6	27,617	12,611
Cash at bank and in hand		148,811	122,638
		---------	---------
		176,428	135,249

Creditors: amounts falling due within one year	7	104,109		99,927
		---------		---------
Net current assets			72,319		35,322
			---------		--------
Total assets less current liabilities			135,111		84,630

Provisions

Taxation including deferred tax	15,698	9,368
	---------	--------
Net assets	119,413	75,262
	---------	--------

Capital and reserves

Called up share capital	9	40	40
Capital redemption reserve		60	60
Profit and loss account		119,313	75,162
		---------	--------
Shareholders funds		119,413	75,262
		---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Brentwood Park Ski and Snowboard Centre Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 5 November 2025 , and are signed on behalf of the board by:

Mr Steven Cis	Ms Sophie Cis
Director	Director

Company registration number: 03965895

Brentwood Park Ski and Snowboard Centre Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 17 (2024: 16 ).

5. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 April 2024	1,736	152,572	154,308
Additions	–	32,460	32,460
	-------	---------	---------
At 31 March 2025	1,736	185,032	186,768
	-------	---------	---------
Depreciation
At 1 April 2024	1,736	103,264	105,000
Charge for the year	–	18,976	18,976
	-------	---------	---------
At 31 March 2025	1,736	122,240	123,976
	-------	---------	---------
Carrying amount
At 31 March 2025	–	62,792	62,792
	-------	---------	---------
At 31 March 2024	–	49,308	49,308
	-------	---------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	27,617	12,611
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	54,370	66,155
Corporation tax	8,322	–
Social security and other taxes	37,913	31,332
Director loan accounts	2,925	1,850
Other creditors	579	590
	---------	--------
	104,109	99,927
	---------	--------

8. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	15,698	9,368
	--------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	15,698	9,368
	--------	-------

9. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	2,000	2,000	2,000	2,000
Ordinary B shares of £ 1 each	2,000	2,000	2,000	2,000
Ordinary C shares of £ 1 each	2,000	2,000	2,000	2,000
Ordinary D shares of £ 1 each	2,000	2,000	2,000	2,000
Ordinary E shares of £1 each	2,000	2,000	2,000	2,000
	--------	--------	--------	--------
	10,000	10,000	10,000	10,000
	--------	--------	--------	--------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary B shares of £ 1 each	10	10	10	10
Ordinary C shares of £ 1 each	20	20	20	20
Ordinary D shares of £ 1 each	10	10	10	10
	----	----	----	----
	40	40	40	40
	----	----	----	----

10. Related party transactions

At the year end the company owed its directors £2,925 (2024 - £1,850) which is shown amongst creditors.