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Registered number: 11699462 CAMBRIDGE PARK & LEISURE HOMES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2024
CAMBRIDGE PARK & LEISURE HOMES LIMITED REGISTERED NUMBER: 11699462 BALANCE SHEET AS AT 30 NOVEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 108,905 |  | 42,291
Current assets |  |  |  |  |
Stocks | 5 | 119,648 |  | 130,646 |
Debtors: amounts falling due within one year | 6 | 325,213 |  | 249,158 |
Cash at bank and in hand |  | 131 |  | - |
|  | 444,992 |  | 379,804 |
Creditors: amounts falling due within one year | 7 | (309,747) |  | (203,100) |
Net current assets |  |  | 135,245 |  | 176,704
Total assets less current liabilities |  |  | 244,150 |  | 218,995
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (14,492) |  | -
Net assets |  |  | 229,658 |  | 218,995
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 5 |  | 5
Profit and loss account |  |  | 229,653 |  | 218,990
|  |  | 229,658 |  | 218,995
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CAMBRIDGE PARK & LEISURE HOMES LIMITED REGISTERED NUMBER: 11699462 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2024 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 February 2026.
................................................ Mr A White
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
CAMBRIDGE PARK & LEISURE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
1. | GENERAL INFORMATION
Cambridge Park & Leisure Homes Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. The principal activity of the Company continued to be that of a residential and holiday park operator. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 Company's functional and presentational currency is Pounds sterling. The level of rounding is to the nearest £. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The directors have considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading for a period of at least twelve months from the date of the approval of these financial statements to enable the company to meet its liabilities as they arise.
| 2.3 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sales of Mobile Homes Sales of mobile homes are recognised when the risks and rewards of ownership are transferred to the customer, usually on occupation when the park home agreement is signed or legal completion takes place. Site Fees Site fees are recognised on an accruals basis in the period to which they relate. Commission Commission received is recognised on an accruals basis in the period to which they relate
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method. Page 3
CAMBRIDGE PARK & LEISURE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | CORPORATION AND DEFERRED TAXATION
The tax expense for the year comprises corporation and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Other fixed assets | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
CAMBRIDGE PARK & LEISURE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value.
| 2.10 | CREDITORS
Short-term creditors are measured at the transaction price.
| 2.11 | FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Statement of Comprehensive Income.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
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CAMBRIDGE PARK & LEISURE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
4. | TANGIBLE FIXED ASSETS
|  | Motor vehicles | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 December 2023 | 48,333 | - | 48,333
| Additions | - | 95,000 | 95,000
| At 30 November 2024 | 48,333 | 95,000 | 143,333
| Depreciation |  |  |
| At 1 December 2023 | 6,042 | - | 6,042
| Charge for the year on owned assets | 10,573 | 17,813 | 28,386
| At 30 November 2024 | 16,615 | 17,813 | 34,428
| Net book value |  |  |
| At 30 November 2024 | 31,718 | 77,187 | 108,905
| At 30 November 2023 | 42,291 | - | 42,291
5. | STOCKS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Stock | 119,648 | 130,646
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CAMBRIDGE PARK & LEISURE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
6. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 30,409 | 50,764
| Other debtors | 293,818 | 195,419
| Prepayments and accrued income | 986 | -
| Deferred taxation | - | 2,975
|  | 325,213 | 249,158
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 3,013
| Trade creditors | 111,763 | 28,662
| Corporation tax | 57,385 | 89,036
| Other taxation and social security | 42,693 | 26,501
| Other creditors | 80,901 | 36,079
| Accruals and deferred income | 17,005 | 19,809
|  | 309,747 | 203,100
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CAMBRIDGE PARK & LEISURE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
8. | DEFERRED TAXATION
|  | 2024
|  | £
| At beginning of year | 2,975
| Charged to profit or loss | (17,467)
| At end of year | (14,492)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Accelerated capital allowances | (14,492) | 2,975
9. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 5 (2023 - 5) Ordinary shares shares of £1.00 each | 5 | 5
10. | RELATED PARTY TRANSACTIONS
| During the year the Company continued to operated loans with directors of the Company. The amount receivable to the company from the directors is £105,045 (2023 - £25,258). The balance is shown within other debtors and is repayable on demand. Interest of £1,674 (2023 - £1,795) has been charged at the official rate of interest. During the year the Company continued its loans with a partnership, operated by the directors. The amount payable to the partnership from these companies at the year end was £151,945 (2023 - £146,519). These are interest free, unsecured and repayable on demand and shown within other debtors. During the year the Company operated loans with connected companies. The balance owed by these companies totalled £79,251 (2023- £34,429 Owed to). These are interest free, unsecured and repayable on demand and shown within other creditors. The park which the company operates is owned personally by a director and no rent is charged to the Company.
11. | CONTROLLING PARTY
During the year there was no ultimate controlling party, control is shared equally by the shareholders.
Page 8