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Company No: 03170297 (England and Wales)

# THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

### (A company limited by guarantee)

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

Directors | T Monkton (Resigned 13 January 2025)
| C J Poland (Appointed 13 January 2025)
| E Vallis

Secretary | Mr P Kelly

Registered office | 37 St Margarets Street
| Canterbury
| CT1 2TU
| United Kingdom

Company number | 03170297 (England and Wales)

Accountant | Kreston Reeves LLP
| 37 St Margarets Street
| Canterbury
| Kent
| CT1 2TU

Bankers | National Westminster Bank
| 332 High Holborn
| London
| WC1V 7PS

THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## BALANCE SHEET

As at 30 September 2025
THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 2 | 1,429 |  | 1,588
|  | 1,429 |  | 1,588
Current assets |  |  |  |
Debtors | 3 | 51,767 |  | 62,172
Cash at bank and in hand |  | 182,281 |  | 164,145
|  | 234,048 |  | 226,317
Creditors: amounts falling due within one year | 4 | ( 60,271) |  | ( 52,945)
Net current assets |  | 173,777 |  | 173,372
Total assets less current liabilities |  | 175,206 |  | 174,960
Net assets |  | 175,206 |  | 174,960
Reserves |  |  |  |
Other reserves |  | 73,897 |  | 73,897
Profit and loss account |  | 101,309 |  | 101,063
Total reserves |  | 175,206 |  | 174,960

For the financial year ending 30 September 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 financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of The British Association of Leisure Parks, Piers & Attractions Limited (registered number: 03170297) were approved and authorised for issue by the Board of Directors on 04 February 2026. They were signed on its behalf by:

E Vallis Director |

THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
THE BRITISH ASSOCIATION OF LEISURE PARKS, PIERS & ATTRACTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The British Association of Leisure Parks, Piers & Attractions Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St Margarets Street, Canterbury, CT1 2TU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Comprehensive Income in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 10 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Comprehensive Income over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 2. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 2,276 |  | 2,276
At 30 September 2025 | 2,276 |  | 2,276
Accumulated depreciation |  |  |
At 01 October 2024 | 688 |  | 688
Charge for the financial year | 159 |  | 159
At 30 September 2025 | 847 |  | 847
Net book value |  |  |
At 30 September 2025 | 1,429 |  | 1,429
At 30 September 2024 | 1,588 |  | 1,588

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 39,738 |  | 52,004
Prepayments and accrued income | 12,029 |  | 10,168
| 51,767 |  | 62,172

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 11,067 |  | 12,164
Accruals and deferred income | 30,904 |  | 17,976
Corporation tax | 690 |  | 466
Other taxation and social security | 6,950 |  | 17,568
Other creditors | 10,660 |  | 4,771
| 60,271 |  | 52,945

#### 5. Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.