Company Registration No. 12131130 (England and Wales)
UK PARK FINDER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
UK PARK FINDER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
UK PARK FINDER LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
52,203
55,845
Current assets
Debtors
4
2,237
3,061
Cash at bank and in hand
2,569
2,384
4,806
5,445
Creditors: amounts falling due within one year
5
(1,250)
(2,887)
Net current assets
3,556
2,558
Total assets less current liabilities
55,759
58,403
Creditors: amounts falling due after more than one year
6
(70,312)
(66,164)
Net liabilities
(14,553)
(7,761)
Capital and reserves
Called up share capital
7
101
101
Profit and loss reserves
(14,654)
(7,862)
Total equity
(14,553)
(7,761)
UK PARK FINDER LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved by the board of directors and authorised for issue on 16 December 2025 and are signed on its behalf by:
Mr S D F Higgins
Mr S G Higgins
Director
Director
Mr D Pritchard
Ms D Ball
Director
Director
Company registration number 12131130 (England and Wales)
UK PARK FINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

UK Park Finder Limited is a private company limited by shares incorporated in England and Wales. The registered office is Foggy Bottom Holiday Home Park, Churchstoke, Montgomery, Powys, SY15 6SP.

1.1
Accounting convention

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 a mounts 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.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

UK PARK FINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

Amortisation 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:

Software
20% straight line
1.5
Cash and cash equivalents

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.

1.6
Taxation

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

Current tax

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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

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

2025
2024
Number
Number
Total
4
4
UK PARK FINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
3
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 1 August 2024
56,146
15,282
71,428
Additions
-
0
4,500
4,500
At 31 July 2025
56,146
19,782
75,928
Amortisation and impairment
At 1 August 2024
11,230
4,353
15,583
Amortisation charged for the year
5,615
2,527
8,142
At 31 July 2025
16,845
6,880
23,725
Carrying amount
At 31 July 2025
39,301
12,902
52,203
At 31 July 2024
44,916
10,929
55,845
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,613
2,179
Corporation tax recoverable
276
-
0
Other debtors
1
543
Prepayments and accrued income
347
339
2,237
3,061
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
112
-
0
Corporation tax
-
0
790
Other taxation and social security
563
1,521
Other creditors
-
0
1
Accruals and deferred income
575
575
1,250
2,887
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Other borrowings
70,312
66,164
UK PARK FINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
Ordinary A shares of £1 each
1
1
1
1
101
101
101
101
2025-07-31 2024-08-01 false false false 16 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr S D F Higgins Mr S G Higgins Mr D Pritchard Mrs D Ball Mr S G Higgins 12131130 2024-08-01 2025-07-31 12131130 2025-07-31 12131130 2024-07-31 12131130 core:Goodwill 2025-07-31 12131130 core:ComputerSoftware 2025-07-31 12131130 core:Goodwill 2024-07-31 12131130 core:ComputerSoftware 2024-07-31 12131130 core:CurrentFinancialInstruments 2025-07-31 12131130 core:CurrentFinancialInstruments 2024-07-31 12131130 core:Non-currentFinancialInstruments 2025-07-31 12131130 core:Non-currentFinancialInstruments 2024-07-31 12131130 core:ShareCapital 2025-07-31 12131130 core:ShareCapital 2024-07-31 12131130 core:RetainedEarningsAccumulatedLosses 2025-07-31 12131130 core:RetainedEarningsAccumulatedLosses 2024-07-31 12131130 core:ShareCapitalOrdinaryShareClass1 2025-07-31 12131130 core:ShareCapitalOrdinaryShareClass1 2024-07-31 12131130 core:ShareCapitalOrdinaryShareClass2 2025-07-31 12131130 core:ShareCapitalOrdinaryShareClass2 2024-07-31 12131130 core:ShareCapitalOrdinaryShares 2025-07-31 12131130 core:ShareCapitalOrdinaryShares 2024-07-31 12131130 bus:Director1 2024-08-01 2025-07-31 12131130 bus:CompanySecretaryDirector1 2024-08-01 2025-07-31 12131130 bus:Director2 2024-08-01 2025-07-31 12131130 bus:Director3 2024-08-01 2025-07-31 12131130 core:Goodwill 2024-08-01 2025-07-31 12131130 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 12131130 core:ComputerSoftware 2024-08-01 2025-07-31 12131130 2023-08-01 2024-07-31 12131130 core:Goodwill 2024-07-31 12131130 core:ComputerSoftware 2024-07-31 12131130 2024-07-31 12131130 core:Goodwill core:ExternallyAcquiredIntangibleAssets 2024-08-01 2025-07-31 12131130 core:ComputerSoftware core:ExternallyAcquiredIntangibleAssets 2024-08-01 2025-07-31 12131130 core:ExternallyAcquiredIntangibleAssets 2024-08-01 2025-07-31 12131130 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 12131130 bus:OrdinaryShareClass2 2024-08-01 2025-07-31 12131130 bus:OrdinaryShareClass1 2025-07-31 12131130 bus:OrdinaryShareClass1 2024-07-31 12131130 bus:OrdinaryShareClass2 2025-07-31 12131130 bus:OrdinaryShareClass2 2024-07-31 12131130 bus:AllOrdinaryShares 2025-07-31 12131130 bus:AllOrdinaryShares 2024-07-31 12131130 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12131130 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12131130 bus:FRS102 2024-08-01 2025-07-31 12131130 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12131130 bus:Director4 2024-08-01 2025-07-31 12131130 bus:CompanySecretary1 2024-08-01 2025-07-31 12131130 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP