Company registration number 01505786 (England and Wales)
PEMBERTON PARK AND LEISURE HOMES LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PEMBERTON PARK AND LEISURE HOMES LTD
CONTENTS
- 1 -
Page
Company Information
1
Strategic report
2 - 3
Directors' report
4
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Statement of comprehensive income
8
Statement of financial position
9
Statement of changes in equity
10
Statement of cash flows
11
Notes to the financial statements
12 - 21
PEMBERTON PARK AND LEISURE HOMES LTD
COMPANY INFORMATION
Directors
Mr K D McAdam
Mr NAAR Younis
Mr J P Finch
Secretary
Mr J P Finch
Company number
01505786
Registered office
Woodhouse Lane
Wigan
Lancashire
England
WN6 7NF
Auditor
Fairhurst Audit Services Ltd
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
PEMBERTON PARK AND LEISURE HOMES LTD
STRATEGIC REPORT
For The Year Ended 30 September 2025
- 2 -

The directors present the strategic report for the year ended 30 September 2025.

Review of the business

The results for the year are shown in the annexed financial statements and represent a very satisfactory outcome for the y ear under review. During the year the company produced a profit before taxation of £684,222 (202 4 - £1,576,412). Turnover decreased over the previous year finishing at £19,216,540 (202 4 - £21,654,727).

202 5 was a challenging year for the business. Turnover reduced in line with decreased demand within the industry. T he directors took all necessary measures to meet these challenges and forecast that the company is well-positioned to manage these near-term headwinds and expect the company to continue to operate profitability during the coming year.

A top priority for our business continues to be maintaining a safe working environment for our employees. Regular engagement of the board with senior managers underpins this commitment and significant investment has been incurred in upgrading our systems and production line and mechanical handling equipment in furtherance of this objective.

Pemberton Park and Leisure Homes Limited is committed to substantial investment in product design and innovation to maintain its reputation and competitive position in the marketplace.

Key performance indicators
The company's principal key performance indicators during the year were as follows:
2025 (£'000)
2024 (£'000)
Sales
19,217
21,655
Gross margin
4,740
6,090
EBITDA
630
1,599
Net assets
20,891
26,734
The board and senior management also monitor operational efficiency and utilisation of resources by reference to other financial and non-financial performance indicators in such areas as sales, production, procurement, customer service, quality assurance, health and safety and overheads.
Principal risks and uncertainties

The company operates in a competitive market but reduces this risk by maintaining close relationships with customers and suppliers and developing award winning products. Ongoing investment and commitment to a process of continual improvement and development ensures that our product range is continually being updated and maintains it's market leading appeal.

Credit risk is managed by strict evaluation and assessment protocols and rigorous collection procedures.

Cashflow and liquidity risk is closely monitored by t he Directors to ensure all current and future obligations are adequately funded.

Future Developments

The Directors anticipate that markets conditions will remain challenging for the year ahead with economic stability and confidence being the dominant factor s.

The company is actively seeking to acquire additional premises for the secure storage, display and distribution of its finished products.

Fixed assets
The changes in fixed assets, details of which are set out in the notes to the annexed financial statements, arose out of normal business requirements.

PEMBERTON PARK AND LEISURE HOMES LTD
STRATEGIC REPORT (CONTINUED)
For The Year Ended 30 September 2025
- 3 -

On behalf of the board

Mr J P Finch
Secretary
19 February 2026
PEMBERTON PARK AND LEISURE HOMES LTD
DIRECTORS' REPORT
For The Year Ended 30 September 2025
- 4 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company in the year under review was that of the manufacture and sale of caravan holiday homes and residential park homes.

Dividends

The total distribution of dividends for the year ended 30 September 202 5 will be £6,352,047 (202 4 - £1,954,476).

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr K D McAdam
Mr NAAR Younis
Mr J P Finch
Statement of directors' responsibilities

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's

auditors are aware of that information.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

By order of the board
Mr J P Finch
Secretary
19 February 2026
PEMBERTON PARK AND LEISURE HOMES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PEMBERTON PARK AND LEISURE HOMES LTD
- 5 -
Opinion

We have audited the financial statements of Pemberton Park and Leisure Homes Ltd (the 'company') for the year ended 30 September 2025 which comprise the statement of comprehensive income, the statement of financial position, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

PEMBERTON PARK AND LEISURE HOMES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PEMBERTON PARK AND LEISURE HOMES LTD (CONTINUED)
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

- we identified the laws and regulations applicable to the company through discussions with directors and other management, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on it's operations. Key laws and regulations that we identified included the UK Companies Act, tax legislation, employment legislation and Health and Safety regulations.

- we enquired of the directors and reviewed correspondence with HMRC for evidence of non-compliance with laws and regulations. We also reviewed controls the directors have in place to ensure compliance.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an

understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge o f actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias.

- we reviewed financial statements disclosures and tested to supporting documentation to assess compliance with relevant laws and regulations discussed above;

- we enquired of the directors about actual and potential litigation and claims.

Due to inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.

PEMBERTON PARK AND LEISURE HOMES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PEMBERTON PARK AND LEISURE HOMES LTD (CONTINUED)
- 7 -

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jane Dennis BA (Hons) FCA (Senior Statutory Auditor)
For and on behalf of Fairhurst Audit Services Ltd, Statutory Auditor
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB
19 February 2026
PEMBERTON PARK AND LEISURE HOMES LTD
STATEMENT OF COMPREHENSIVE INCOME
For The Year Ended 30 September 2025
- 8 -
2025
2024
Notes
£
£
Turnover
19,216,540
21,654,727
Cost of sales
(14,476,770)
(15,565,222)
Gross profit
4,739,770
6,089,505
Administrative expenses
(4,474,797)
(4,909,604)
Other operating income
30,371
36,331
Operating profit
3
295,344
1,216,232
Interest receivable and similar income
6
389,078
340,530
Interest payable and similar expenses
7
(200)
19,650
Profit before taxation
684,222
1,576,412
Tax on profit
8
(175,053)
(359,598)
Profit for the financial year
509,169
1,216,814

The income statement has been prepared on the basis that all operations are continuing operations.

PEMBERTON PARK AND LEISURE HOMES LTD
STATEMENT OF FINANCIAL POSITION
As At 30 September 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
1,273,590
1,479,298
Current assets
Stocks
11
5,178,128
4,794,760
Debtors
12
10,254,402
11,897,629
Cash at bank and in hand
8,385,516
12,309,388
23,818,046
29,001,777
Creditors: amounts falling due within one year
13
(4,012,224)
(3,507,587)
Net current assets
19,805,822
25,494,190
Total assets less current liabilities
21,079,412
26,973,488
Provisions for liabilities
Deferred tax liability
15
188,142
239,340
(188,142)
(239,340)
Net assets
20,891,270
26,734,148
Capital and reserves
Called up share capital
16
325,746
325,746
Capital redemption reserve
17
20,000
20,000
Profit and loss reserves
20
20,545,524
26,388,402
Total equity
20,891,270
26,734,148

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 19 February 2026 and are signed on its behalf by:
Mr J P Finch
Director
Company registration number 01505786 (England and Wales)
PEMBERTON PARK AND LEISURE HOMES LTD
STATEMENT OF CHANGES IN EQUITY
For The Year Ended 30 September 2025
- 10 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 October 2023
325,746
20,000
27,126,064
27,471,810
Period ended 30 September 2024:
Profit and total comprehensive income
-
-
1,216,814
1,216,814
Dividends
9
-
-
(1,954,476)
(1,954,476)
Balance at 30 September 2024
325,746
20,000
26,388,402
26,734,148
Year ended 30 September 2025:
Profit and total comprehensive income
-
-
509,169
509,169
Dividends
9
-
-
(6,352,047)
(6,352,047)
Balance at 30 September 2025
325,746
20,000
20,545,524
20,891,270
PEMBERTON PARK AND LEISURE HOMES LTD
STATEMENT OF CASH FLOWS
For The Year Ended 30 September 2025
- 11 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
23
2,379,726
5,795,201
Interest paid
(200)
19,650
Income taxes paid
(211,783)
(1,065,685)
Net cash inflow from operating activities
2,167,743
4,749,166
Investing activities
Purchase of tangible fixed assets
(152,773)
(143,688)
Proceeds from disposal of tangible fixed assets
24,127
15,657
Interest received
389,078
340,530
Net cash generated from investing activities
260,432
212,499
Financing activities
Dividends paid
(6,352,047)
(1,954,476)
Net cash used in financing activities
(6,352,047)
(1,954,476)
Net (decrease)/increase in cash and cash equivalents
(3,923,872)
3,007,189
Cash and cash equivalents at beginning of year
12,309,388
9,302,199
Cash and cash equivalents at end of year
8,385,516
12,309,388
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 September 2025
- 12 -
1
Accounting policies
Company information

Pemberton Park and Leisure Homes Limited 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.

1.1
Accounting convention

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements and estimates. The items in the financial statements where these judgements and estimates have been made include:

a) Useful economic lives

The useful economic lives of tangible fixed assets are assessed on an annual basis on the latest available information. Management believe that the useful economic lives being used currently are still appropriate.

b) Warranty provision

The warranty provision is estimated using information and assessments by experienced management. The basis on which this is calculated is set out in the accounting policies for provisions for liabilities.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided and is shown net of VAT.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, this is ordinarily on the raising of a sales invoice.

1.3
Tangible fixed assets

Fixed assets are recorded at cost less depreciation and any impairment.

Depreciation is provided at the following annual rates in order to write off the cost less any estimated residual value of each asset over it's estimated useful life.

Improvement to property
15% on reducing balance
Fixed Plant
15% on reducing balance
Plant and machinery
20% on reducing balance
Fixtures and fittings
20% on cost
Computer equipment
33% on cost
Motor vehicles
33% on reducing balance
1.4
Impairment of fixed assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
1
Accounting policies
(Continued)
- 13 -
1.5
Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

Work in progress and finished goods are valued at the lower of cost and net realisable value. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress or finished goods.

Revenue is recognised from the sale of goods when the company has transferred the significant risks and rewards of ownership to the customer.

1.6
Financial instruments

The company only holds basic financial instruments, as defined under Section 11 of FRS 102.

Trade and other debtors are initially recognised at the transaction price 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.

Short term financial liabilities, including trade and other creditors are measured at transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due, those payable after one year should be measured at amortised cost, using the effective interest rate method.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
1
Accounting policies
(Continued)
- 14 -
Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

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

1.7
Taxation

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

Current tax

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting period using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is calculated 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.

1.8

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

1.9

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.

Short term employee benefits are recognised as an expense in the period in which they are incurred.

2
Turnover

The turnover and profit before taxation are attributable to the one principal activity of the company.

All of the company's turnover is within the UK and EU.

3
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
20,000
20,800
Depreciation of owned tangible fixed assets
335,137
380,894
(Profit)/Loss on disposal of tangible fixed assets
(783)
1,387
Operating lease charges
588,211
539,234
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 15 -
4
Employees

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

2025
2024
Number
Number
Administration
29
31
Production
114
130
Total
143
161

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
4,808,490
4,969,713
Social security costs
555,829
406,484
Pension costs
110,311
109,989
5,474,630
5,486,186
5
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
165,909
161,199
Company pension contributions to defined contribution schemes
6,325
6,153
167,352
167,352
6
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
384,549
333,742
Other interest income
4,529
6,788
Total income
389,078
340,530
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
384,549
333,742
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 16 -
7
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Other interest on financial liabilities
200
(19,650)
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
224,555
461,350
Adjustments in respect of prior periods
1,696
(34,279)
Total current tax
226,251
427,071
Deferred tax
Origination and reversal of timing differences
(51,198)
(67,473)
Total tax charge
175,053
359,598

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
684,222
1,576,412
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
171,056
394,103
Tax effect of expenses that are not deductible in determining taxable profit
1,844
1,435
Adjustments in respect of prior years
1,696
(34,279)
Fixed asset differences
51,655
(69,134)
Remeasurement of deferred tax for changes in tax rates
-
0
67,473
Movement re deferred tax liability
(51,198)
-
0
Taxation charge for the year
175,053
359,598
9
Dividends
2025
2024
£
£
Interim paid
6,352,047
1,954,476
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 17 -
10
Tangible fixed assets
Improvements to property
Fixed Plant
Plant and machinery
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 1 October 2024
759,013
135,539
3,005,945
52,443
81,430
432,844
4,467,214
Additions
-
0
-
0
29,430
1,095
5,531
116,717
152,773
Disposals
-
0
-
0
(132,428)
-
0
(3,650)
(59,625)
(195,703)
At 30 September 2025
759,013
135,539
2,902,947
53,538
83,311
489,936
4,424,284
Depreciation and impairment
At 1 October 2024
511,458
129,216
1,984,168
44,709
68,894
249,471
2,987,916
Depreciation charged in the year
37,343
948
205,970
3,709
11,505
75,662
335,137
Eliminated in respect of disposals
-
0
-
0
(118,812)
-
0
(3,620)
(49,927)
(172,359)
At 30 September 2025
548,801
130,164
2,071,326
48,418
76,779
275,206
3,150,694
Carrying amount
At 30 September 2025
210,212
5,375
831,621
5,120
6,532
214,730
1,273,590
At 30 September 2024
247,555
6,323
1,021,777
7,734
12,536
183,373
1,479,298
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 18 -
11
Stocks
2025
2024
£
£
Raw materials and consumables
1,736,057
1,676,894
Work in progress
273,780
339,447
Finished goods and goods for resale
3,168,291
2,778,419
5,178,128
4,794,760
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,245,747
11,515,677
Other debtors
692,976
124,528
Prepayments and accrued income
315,679
257,424
10,254,402
11,897,629
13
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,866,918
2,163,401
Corporation tax
137,526
123,058
Other taxation and social security
142,013
100,611
Other creditors
121,528
95,951
Accruals and deferred income
744,239
1,024,566
4,012,224
3,507,587
14
Leasing Agreements
2025
2024
Future minimum lease payments due under operating leases:
£
£
Within one year
623,773
251,846
In two to five years
2,495,092
-
0
In over five years
2,806,979
-
0
5,925,844
251,846
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 19 -
15
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
188,142
239,340
2025
Movements in the year:
£
Liability at 1 October 2024
239,340
Credit to profit or loss
(51,198)
Liability at 30 September 2025
188,142

The deferred tax liability set out above is expected to reverse within [12 months] and relates to accelerated capital allowances that are expected to mature within the same period.

16
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
325,746
325,746
325,746
325,746

The holders of the ordinary shares are entitled to receive dividends and to vote at the meetings of the company.

Called up share capital represents the nominal value of shares that have been issued.

17
Capital redemption reserve
2025
2024
£
£
At the beginning and end of the year
20,000
20,000
18
Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in independently administered funds. Contributions to the scheme amounted to £1 10,311 (202 4 - £1 09,990) and as at the year end there were £10,128 (202 4 - £8,142) of unpaid contributions.

19
Ultimate parent company

77.45% (202 4 - 77.45%) of the issued share capital of the company is owned by Pemberton Caravans Limited, which is a wholly owned subsidiary of Kermandine Limited.

Kermandine Limited prepares group financial statements copies of which can be obtained from Woodhouse Lane, Wigan, Lancashire WN6 7NF.

Both companies are registered in England and Wales.

PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 20 -
20
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
26,388,402
27,126,064
Adjusted balance
26,388,402
27,126,064
Profit for the year
509,169
1,216,814
Dividends declared and paid in the year
(6,352,047)
(1,954,476)
At the end of the year
20,545,524
26,388,402
21
Related party disclosures

An annual rental of £623,773 (202 4 - £53 9,234) is payable to the parent company. At the year end an amount of £191,214 (202 4 - £161,713) remained outstanding.

Management charges of £144,000 (202 4 - £144,000) were raised by the parent company, in respect of management services. At the year end £Nil (202 4 - £12,000) remains outstanding at the year end.

Included in the dividend paid of £6,352,047 (202 4 - £1,954,476) are the following:-

£4,919,636 (202 4 - £1,513,734) paid to it's parent company.

£1,432,412 (202 4 - £440,742) paid to shareholders and directors of the company.

22
Ultimate controlling party

The company is under the control of the directors.

23
Cash generated from operations
2025
2024
£
£
Profit after taxation
509,169
1,216,814
Adjustments for:
Taxation charged
175,053
359,598
Finance costs
200
(19,650)
Investment income
(389,078)
(340,530)
(Gain)/loss on disposal of tangible fixed assets
(783)
1,387
Depreciation and impairment of tangible fixed assets
335,137
380,894
Movements in working capital:
(Increase)/decrease in stocks
(383,368)
950,063
Decrease in debtors
1,643,227
6,447,590
Increase/(decrease) in creditors
490,169
(3,200,965)
Cash generated from operations
2,379,726
5,795,201
PEMBERTON PARK AND LEISURE HOMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 30 September 2025
- 21 -
24
Analysis of changes in net funds
1 October 2024
Cash flows
30 September 2025
£
£
£
Cash at bank and in hand
12,309,388
(3,923,872)
8,385,516
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