IRIS Accounts Production v25.4.12.37 02190821 director 30.9.25 1.10.24 30.9.25 30.9.25 Medium entities These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. true true false true false false false true false Fair value model Ordinary shares 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02190821 2024-09-30 02190821 2025-09-30 02190821 2024-10-01 2025-09-30 02190821 2023-09-30 02190821 2023-10-01 2024-09-30 02190821 2024-09-30 02190821 ns15:EnglandWales 2024-10-01 2025-09-30 02190821 ns14:PoundSterling 2024-10-01 2025-09-30 02190821 ns10:Director1 2024-10-01 2025-09-30 02190821 ns10:Consolidated 2025-09-30 02190821 ns10:ConsolidatedGroupCompanyAccounts 2024-10-01 2025-09-30 02190821 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02190821 ns10:Consolidated ns10:MediumEntities 2024-10-01 2025-09-30 02190821 ns10:Consolidated ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02190821 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02190821 ns10:Consolidated 2024-10-01 2025-09-30 02190821 ns10:Consolidated ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 02190821 ns10:Medium-sizedCompaniesRegimeForAccounts ns10:Consolidated 2024-10-01 2025-09-30 02190821 ns10:FullAccounts 2024-10-01 2025-09-30 02190821 1 2024-10-01 2025-09-30 02190821 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 02190821 ns10:CompanySecretary1 2024-10-01 2025-09-30 02190821 ns10:RegisteredOffice 2024-10-01 2025-09-30 02190821 ns10:Consolidated 2023-10-01 2024-09-30 02190821 ns5:CurrentFinancialInstruments 2025-09-30 02190821 ns5:CurrentFinancialInstruments 2024-09-30 02190821 ns5:ShareCapital 2025-09-30 02190821 ns5:ShareCapital 2024-09-30 02190821 ns5:RevaluationReserve 2025-09-30 02190821 ns5:RevaluationReserve 2024-09-30 02190821 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 02190821 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 02190821 ns5:ShareCapital 2023-09-30 02190821 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 02190821 ns5:RevaluationReserve 2023-09-30 02190821 ns5:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 02190821 ns5:RevaluationReserve 2023-10-01 2024-09-30 02190821 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 02190821 ns5:RevaluationReserve 2024-10-01 2025-09-30 02190821 ns5:NetGoodwill 2024-10-01 2025-09-30 02190821 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 02190821 ns5:PlantMachinery 2024-10-01 2025-09-30 02190821 ns5:FurnitureFittings 2024-10-01 2025-09-30 02190821 ns5:MotorVehicles 2024-10-01 2025-09-30 02190821 ns5:FurnitureFittings 2024-09-30 02190821 ns5:FurnitureFittings 2025-09-30 02190821 ns5:FurnitureFittings 2024-09-30 02190821 ns5:CostValuation 2024-09-30 02190821 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 02190821 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 02190821 ns5:DeferredTaxation 2024-09-30 02190821 ns5:DeferredTaxation 2024-10-01 2025-09-30 02190821 ns5:DeferredTaxation 2025-09-30 02190821 ns10:OrdinaryShareClass1 2025-09-30 02190821 ns5:RevaluationReserve 2024-09-30

REGISTERED NUMBER: 02190821 (England and Wales)

GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTOR AND

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

RUFFORTH PARK LIMITED

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Director | 3 |

| Consolidated Income Statement | 4 |

| Consolidated Other Comprehensive Income | 5 |

| Consolidated Balance Sheet | 6 |

| Company Balance Sheet | 8 |

| Consolidated Statement of Changes in Equity | 10 |

| Company Statement of Changes in Equity | 11 |

| Consolidated Cash Flow Statement | 12 |

| Notes to the Consolidated Cash Flow Statement | 13 |

| Notes to the Consolidated Financial Statements | 14 |

| RUFFORTH PARK LIMITED |

COMPANY INFORMATION

For The Year Ended 30 September 2025

| DIRECTOR: | R M Ginley

| SECRETARY: | R M Ginley

| REGISTERED OFFICE: | 7 Memorial Avenue

| Withernsea

| Hull

| East Riding of Yorks

| HU19 2DN

| REGISTERED NUMBER: | 02190821 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| Equinox House

| Clifton Park, Shipton Road

| York

| Yorkshire

| YO30 5PA

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

GROUP STRATEGIC REPORT

For The Year Ended 30 September 2025

The director presents his strategic report of the company and the group for the year ended 30 September 2025.

REVIEW OF BUSINESS

The business has continued to focus on cost savings and the director is satisfied with the performance in the year and future prospects of the group.

PRINCIPAL RISKS AND UNCERTAINTIES

The principle risks are the changing environment within the gambling and gaming machine sector and continued ability of traditional UK seaside towns to attract visitors.

KEY PERFORMANCE INDICATORS

The group's financial performance indicators during the year were as follows:

| 2025 |  | 2024 |  | 2023 |

Turnover |  | £4,748,666 |  | £4,546,537 |  | £4,399,237 |

Gross Margin % |  | 65% |  | 64% |  | 66% |

Earnings before interest, tax and depreciation |  | £1,711,019 |  | £1,540,761 |  | £1,699,876 |

ON BEHALF OF THE BOARD:

R M Ginley - Director

27 February 2026

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

REPORT OF THE DIRECTOR

For The Year Ended 30 September 2025

The director presents his report with the financial statements of the company and the group for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of the operation of outdoor markets and amusement arcades.

DIVIDENDS

An interim dividend of £5,500 per share was paid on 6 April 2025. The director recommends that no final dividend be paid.

The total distribution of dividends for the year ended 30 September 2025 will be £ 550,000 .

DIRECTOR

R M Ginley held office during the whole of the period from 1 October 2024 to the date of this report.

MATTERS COVERED IN THE STRATEGIC REPORT

Disclosures required under S414C(11) of the Companies Act 2006 are commented upon in the Strategic Report as the Directors consider them to be of strategic importance to the Company. This includes consideration of the future developments of the Company.

ON BEHALF OF THE BOARD:

R M Ginley - Director

27 February 2026

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONSOLIDATED

INCOME STATEMENT

For The Year Ended 30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 4,748,666 |  | 4,546,537 |  |

Cost of sales | 1,662,625 |  | 1,624,414 |  |

GROSS PROFIT | 3,086,041 |  | 2,922,123 |  |

Administrative expenses | 1,867,794 |  | 1,863,559 |  |

1,218,247 |  | 1,058,564 |  |

Other operating income | 145,180 |  | 136,677 |  |

OPERATING PROFIT | 4 | 1,363,427 |  | 1,195,241 |  |

Interest receivable and similar income | 60,831 |  | 47,800 |  |

1,424,258 |  | 1,243,041 |  |

Interest payable and similar expenses | 6 | 12,205 |  | 8,788 |  |

PROFIT BEFORE TAXATION | 1,412,053 |  | 1,234,253 |  |

Tax on profit | 7 | 365,598 |  | 333,219 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,046,455 |  | 901,034 |  |

Profit attributable to:

Owners of the parent | 1,046,455 |  | 901,034 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONSOLIDATED

OTHER COMPREHENSIVE INCOME

For The Year Ended 30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,046,455 |  | 901,034 |  |

OTHER COMPREHENSIVE INCOME |

Revaluation Reserve

Reserves

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,046,455 |  | 901,034 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,046,455 |  | 901,034 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONSOLIDATED BALANCE SHEET

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | 3,824,424 |  | 3,992,055 |  |

Investments | 12 | - |  | - |  |

Investment property | 13 | 388,000 |  | 388,000 |  |

4,212,424 |  | 4,380,055 |  |

CURRENT ASSETS

Stocks | 14 | 78,324 |  | 82,851 |  |

Debtors | 15 | 2,453,553 |  | 2,234,854 |  |

Cash at bank and in hand | 1,235,826 |  | 915,302 |  |

3,767,703 |  | 3,233,007 |  |

CREDITORS

Amounts falling due within one year | 16 | 959,525 |  | 1,073,598 |  |

NET CURRENT ASSETS | 2,808,178 |  | 2,159,409 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,020,602 |  | 6,539,464 |  |

PROVISIONS FOR LIABILITIES | 17 | 224,617 |  | 239,934 |  |

NET ASSETS | 6,795,985 |  | 6,299,530 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONSOLIDATED BALANCE SHEET - continued

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 18 | 100 |  | 100 |  |

Revaluation reserve | 19 | 438,668 |  | 438,668 |  |

Retained earnings | 19 | 6,357,217 |  | 5,860,762 |  |

SHAREHOLDERS' FUNDS | 6,795,985 |  | 6,299,530 |  |

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company and the group to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the group keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company and the group as at the end of each financial year and of the group's profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company and the group.

The financial statements were approved by the director and authorised for issue on 27 February 2026 and were signed by:

R M Ginley - Director

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

COMPANY BALANCE SHEET

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | 12,829 |  | 12,473 |  |

Investments | 12 | 1,000 |  | 1,000 |  |

Investment property | 13 | 184,000 |  | 184,000 |  |

197,829 |  | 197,473 |  |

CURRENT ASSETS

Stocks | 14 | 1,550 |  | 1,950 |  |

Debtors | 15 | 2,324,214 |  | 2,141,896 |  |

Cash at bank and in hand | 31,787 |  | 49,235 |  |

2,357,551 |  | 2,193,081 |  |

CREDITORS

Amounts falling due within one year | 16 | 272,438 |  | 351,760 |  |

NET CURRENT ASSETS | 2,085,113 |  | 1,841,321 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,282,942 |  | 2,038,794 |  |

PROVISIONS FOR LIABILITIES | 17 | 12,374 |  | 11,946 |  |

NET ASSETS | 2,270,568 |  | 2,026,848 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 100 |  | 100 |  |

Revaluation reserve | 84,000 |  | 84,000 |  |

Retained earnings | 2,186,468 |  | 1,942,748 |  |

SHAREHOLDERS' FUNDS | 2,270,568 |  | 2,026,848 |  |

Company's profit for the financial year | 793,720 |  | 2,238,729 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

COMPANY BALANCE SHEET - continued

30 September 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 27 February 2026 and were signed by:

R M Ginley - Director

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

For The Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Revaluation |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 October 2023 | 100 |  | 5,509,728 |  | 438,668 |  | 5,948,496 |  |

Changes in equity

Dividends | - |  | (550,000 | ) | - |  | (550,000 | ) |

Total comprehensive income | - |  | 901,034 |  | - |  | 901,034 |  |

Balance at 30 September 2024 | 100 |  | 5,860,762 |  | 438,668 |  | 6,299,530 |  |

Changes in equity

Dividends | - |  | (550,000 | ) | - |  | (550,000 | ) |

Total comprehensive income | - |  | 1,046,455 |  | - |  | 1,046,455 |  |

Balance at 30 September 2025 | 100 |  | 6,357,217 |  | 438,668 |  | 6,795,985 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

COMPANY STATEMENT OF CHANGES IN EQUITY

For The Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Revaluation |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 1 October 2023 | 100 |  | 254,019 |  | 84,000 |  | 338,119 |  |

Changes in equity

Dividends | - |  | (550,000 | ) | - |  | (550,000 | ) |

Total comprehensive income | - |  | 2,238,729 |  | - |  | 2,238,729 |  |

Balance at 30 September 2024 | 100 |  | 1,942,748 |  | 84,000 |  | 2,026,848 |  |

Changes in equity

Dividends | - |  | (550,000 | ) | - |  | (550,000 | ) |

Total comprehensive income | - |  | 793,720 |  | - |  | 793,720 |  |

Balance at 30 September 2025 | 100 |  | 2,186,468 |  | 84,000 |  | 2,270,568 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

CONSOLIDATED CASH FLOW STATEMENT

For The Year Ended 30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,845,195 |  | 1,540,314 |  |

Interest paid | (12,205 | ) | (8,788 | ) |

Tax paid | (739,111 | ) | (164,273 | ) |

Net cash from operating activities | 1,093,879 |  | 1,367,253 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (179,961 | ) | (482,247 | ) |

Sale of tangible fixed assets | - |  | 15,000 |  |

Interest received | 60,831 |  | 47,800 |  |

Net cash from investing activities | (119,130 | ) | (419,447 | ) |

Cash flows from financing activities

Amount introduced by directors | 804,205 |  | 660,612 |  |

Amount withdrawn by directors | (908,430 | ) | (1,811,131 | ) |

Equity dividends paid | (550,000 | ) | (550,000 | ) |

Net cash from financing activities | (654,225 | ) | (1,700,519 | ) |

Increase/(decrease) in cash and cash equivalents | 320,524 |  | (752,713 | ) |

Cash and cash equivalents at beginning of year | 2 | 915,302 |  | 1,668,015 |  |

Cash and cash equivalents at end of year | 2 | 1,235,826 |  | 915,302 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

For The Year Ended 30 September 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 1,412,053 |  | 1,234,253 |  |

| Depreciation charges | 347,592 |  | 363,723 |  |

| Profit on disposal of fixed assets | - |  | (8,704 | ) |

| Finance costs | 12,205 |  | 8,788 |  |

| Finance income | (60,831 | ) | (47,800 | ) |

1,711,019 |  | 1,550,260 |  |

| Decrease in stocks | 4,527 |  | 674 |  |

| Decrease/(increase) in trade and other debtors | 108,149 |  | (84,999 | ) |

| Increase in trade and other creditors | 21,500 |  | 74,379 |  |

| Cash generated from operations | 1,845,195 |  | 1,540,314 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 1,235,826 |  | 915,302 |  |

| Year ended 30 September 2024

| 30.9.24 |  | 1.10.23

£ | £ |

| Cash and cash equivalents | 915,302 |  | 1,668,015 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 915,302 |  | 320,524 |  | 1,235,826 |  |

915,302 |  | 320,524 |  | 1,235,826 |  |

| Total | 915,302 |  | 320,524 |  | 1,235,826 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For The Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Rufforth Park 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 General Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| The presentation currency of the financial statements is the Pound Sterling (£) and amounts are to the nearest pound.

| The principal activities of the Company can be found in the Directors Report.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| In preparing the financial statements of the parent company, advantage has been taken of the following disclosure exemptions under FRS 102:

| - No cash flow statement has been prepared for the parent company.

| - No disclosure has been given for the aggregate remuneration of the key management

| personnel of the parent company, as their remuneration is included in the total for

| the group as a whole.

| Basis of consolidation

| The consolidated financial statements present the results of the company and its own subsidiaries ("the group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

| The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of Financial Position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimate.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of future receipts. The difference between their fair value of the consideration and the nominal amount received is recognised as interest income.

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business has now been fully amortised down to £nil.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance and 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

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

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 1,375,908 |  | 1,322,581 |  |

| Social security costs | 132,252 |  | 100,420 |  |

| Other pension costs | 19,989 |  | 28,971 |  |

1,528,149 |  | 1,451,972 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Directors | 1 |  | 1 |  |

| Staff | 67 |  | 70 |  |

68 |  | 71 |  |

| 2025 |  | 2024

£ | £ |

| Director's remuneration | 34,368 |  | 34,368 |  |

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Hire of plant and machinery | 23,108 |  | 40,838 |  |

| Other operating leases | 5,991 |  | 6,302 |  |

| Depreciation - owned assets | 347,592 |  | 363,722 |  |

| Profit on disposal of fixed assets | - |  | (8,704 | ) |

5. | AUDITORS' REMUNERATION

| 2025 |  | 2024

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 19,251 |  | 18,690 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Interest on overdue taxation | 9,770 |  | 8,788 |  |

| Interest on overdue taxation | 2,435 |  | - |  |

12,205 |  | 8,788 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 380,914 |  | 286,687 |  |

| Deferred tax | (15,316 | ) | 46,532 |  |

| Tax on profit | 365,598 |  | 333,219 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 1,412,053 |  | 1,234,253 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 353,013 |  | 308,563 |  |

| Effects of:

| Capital allowances in excess of depreciation | - |  | (20,137 | ) |

| Depreciation in excess of capital allowances | 29,072 |  | - |  |

| Utilisation of tax losses | - |  | (526 | ) |

| Deferred tax | (15,317 | ) | 46,533 |  |

| Marginal relief | (1,170 | ) | (1,214 | ) |

| Total tax charge | 365,598 |  | 333,219 |  |

| Tax effects relating to effects of other comprehensive income |

| There were no tax effects for the year ended 30 September 2025.

| 2024 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Revaluation Reserve

| Reserves

- |  | - |  | - |  |

8. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

9. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares shares of £1 each

| Interim | 550,000 |  | 550,000 |  |

10. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 2,782,575 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 2,782,575 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

11. | TANGIBLE FIXED ASSETS

| Group

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 5,777,862 |  | 5,053,920 |  | 2,302,077 |  | 166,133 |  | 13,299,992 |  |

| Additions | - |  | 146,821 |  | 3,144 |  | 29,996 |  | 179,961 |  |

| At 30 September 2025 | 5,777,862 |  | 5,200,741 |  | 2,305,221 |  | 196,129 |  | 13,479,953 |  |

| DEPRECIATION

| At 1 October 2024 | 2,983,101 |  | 4,197,770 |  | 2,092,346 |  | 34,720 |  | 9,307,937 |  |

| Charge for year | 55,895 |  | 222,718 |  | 32,376 |  | 36,603 |  | 347,592 |  |

| At 30 September 2025 | 3,038,996 |  | 4,420,488 |  | 2,124,722 |  | 71,323 |  | 9,655,529 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,738,866 |  | 780,253 |  | 180,499 |  | 124,806 |  | 3,824,424 |  |

| At 30 September 2024 | 2,794,761 |  | 856,150 |  | 209,731 |  | 131,413 |  | 3,992,055 |  |

| Land and buildings with a carrying amount of £3,156,367 were revalued on 1 September 2014 by an independent valuer not connected with the company on the basis of market value. This valuation was treated as deemed cost on transition to FRS102.

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

11. | TANGIBLE FIXED ASSETS - continued

| Company

| Fixtures

| and

| fittings

£ |

| COST

| At 1 October 2024 | 28,849 |  |

| Additions | 3,144 |  |

| At 30 September 2025 | 31,993 |  |

| DEPRECIATION

| At 1 October 2024 | 16,376 |  |

| Charge for year | 2,788 |  |

| At 30 September 2025 | 19,164 |  |

| NET BOOK VALUE

| At 30 September 2025 | 12,829 |  |

| At 30 September 2024 | 12,473 |  |

12. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,000 |  |

| At 30 September 2024 | 1,000 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiary

| Smiles for Miles Limited

| Registered office: 7 Memorial Avenue, Withernsea, East Yorkshire, HU19 2DN

| Nature of business: Amusement arcades

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 4,503,640 |  | 4,273,684 |  |

| Profit for the year | 985,956 |  | 877,307 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

13. | INVESTMENT PROPERTY

| Group

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 388,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 388,000 |  |

| At 30 September 2024 | 388,000 |  |

| The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors of the company. The valuation was made on an open market basis.

| Company

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 184,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 184,000 |  |

| At 30 September 2024 | 184,000 |  |

14. | STOCKS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Stocks | 78,324 |  | 82,851 |  | 1,550 |  | 1,950 |  |

15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Other debtors | 179,183 |  | 323,785 |  | 179,183 |  | 323,785 |  |

| Directors' current accounts | 1,557,401 |  | 1,453,176 |  | 1,557,401 |  | 1,453,176 |  |

| Tax | 586,097 |  | 363,474 |  | 586,097 |  | 363,474 |  |

| Prepayments | 130,872 |  | 94,419 |  | 1,533 |  | 1,461 |  |

2,453,553 |  | 2,234,854 |  | 2,324,214 |  | 2,141,896 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

16. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade creditors | 108,373 |  | 60,165 |  | 2,364 |  | 2,489 |  |

| Amounts owed to group undertakings | - |  | - |  | 229 |  | 20,641 |  |

| Corporation tax | 453,491 |  | 589,065 |  | 233,161 |  | 295,965 |  |

| Social security and other taxes | 85,891 |  | 66,949 |  | 14,902 |  | 6,700 |  |

| VAT | 136,606 |  | 152,223 |  | 7,336 |  | 11,771 |  |

| Other creditors | 148,316 |  | 143,633 |  | 3,639 |  | 2,160 |  |

| Accrued expenses | 26,848 |  | 61,563 |  | 10,807 |  | 12,034 |  |

959,525 |  | 1,073,598 |  | 272,438 |  | 351,760 |  |

17. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Deferred tax | 224,617 |  | 239,934 |  | 12,374 |  | 11,946 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 239,934 |  |

| Provided during year | (15,317 | ) |

| Balance at 30 September 2025 | 224,617 |  |

| Company

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 11,946 |  |

| Provided during year | 428 |  |

| Balance at 30 September 2025 | 12,374 |  |

| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| The necessary provision for deferred tax has been included as a result of the accelerated capital allowances.

18. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

| RUFFORTH PARK LIMITED (REGISTERED NUMBER: 02190821) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

For The Year Ended 30 September 2025

19. | RESERVES

| Group

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 October 2024 | 5,860,762 |  | 438,668 |  | 6,299,430 |  |

| Profit for the year | 1,046,455 |  | 1,046,455 |  |

| Dividends | (550,000 | ) | (550,000 | ) |

| At 30 September 2025 | 6,357,217 |  | 438,668 |  | 6,795,885 |  |

| Company

| Revaluation

| reserve

£ |

| At 1 October 2024

| and 30 September 2025 | 84,000 |  |

20. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| R M Ginley

| Balance outstanding at start of year | 1,453,176 |  | 302,658 |  |

| Amounts advanced | 908,430 |  | 1,725,315 |  |

| Amounts repaid | 804,205 |  | (574,797 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 3,165,811 |  | 1,453,176 |  |

21. | RELATED PARTY DISCLOSURES

| A loan was made during to a member of staff who is considered key management personnel. The balance at the year end was £179,183 (2024 - £323,785). Interest of 2.25% is being charged on the balance up to March 2025 and 3.75% per annum after.

| During the year payments were made to the same staff member for advertising services that amounted to £20,000 (2024 - £nil).

| During the year, a total of key management personnel compensation of £ 128,739 (2024 - £ 128,744 ) was paid.

22. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is R M Ginley.