IRIS Accounts Production v26.1.10.60 08575433 director 1.10.24 30.9.25 30.9.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08575433 2024-09-30 08575433 2025-09-30 08575433 2024-10-01 2025-09-30 08575433 2023-09-30 08575433 2023-10-01 2024-09-30 08575433 2024-09-30 08575433 ns15:EnglandWales 2024-10-01 2025-09-30 08575433 ns14:PoundSterling 2024-10-01 2025-09-30 08575433 ns10:Director1 2024-10-01 2025-09-30 08575433 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08575433 ns10:SmallEntities 2024-10-01 2025-09-30 08575433 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08575433 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08575433 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08575433 ns10:FullAccounts 2024-10-01 2025-09-30 08575433 1 2024-10-01 2025-09-30 08575433 ns10:RegisteredOffice 2024-10-01 2025-09-30 08575433 ns5:CurrentFinancialInstruments 2025-09-30 08575433 ns5:CurrentFinancialInstruments 2024-09-30 08575433 ns5:Non-currentFinancialInstruments 2025-09-30 08575433 ns5:Non-currentFinancialInstruments 2024-09-30 08575433 ns5:ShareCapital 2025-09-30 08575433 ns5:ShareCapital 2024-09-30 08575433 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08575433 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08575433 ns5:NetGoodwill 2024-10-01 2025-09-30 08575433 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 08575433 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 08575433 ns5:PlantMachinery 2024-10-01 2025-09-30 08575433 ns5:FurnitureFittings 2024-10-01 2025-09-30 08575433 ns5:MotorVehicles 2024-10-01 2025-09-30 08575433 ns5:NetGoodwill 2024-09-30 08575433 ns5:NetGoodwill 2025-09-30 08575433 ns5:NetGoodwill 2024-09-30 08575433 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-30 08575433 ns5:PlantMachinery 2024-09-30 08575433 ns5:FurnitureFittings 2024-09-30 08575433 ns5:MotorVehicles 2024-09-30 08575433 ns5:LongLeaseholdAssets ns5:LandBuildings 2025-09-30 08575433 ns5:PlantMachinery 2025-09-30 08575433 ns5:FurnitureFittings 2025-09-30 08575433 ns5:MotorVehicles 2025-09-30 08575433 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-09-30 08575433 ns5:PlantMachinery 2024-09-30 08575433 ns5:FurnitureFittings 2024-09-30 08575433 ns5:MotorVehicles 2024-09-30 08575433 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08575433 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08575433 ns5:CurrentFinancialInstruments 2024-10-01 2025-09-30 08575433 ns5:Non-currentFinancialInstruments 2024-10-01 2025-09-30 08575433 ns5:DeferredTaxation 2024-09-30 08575433 ns5:DeferredTaxation 2025-09-30 08575433 ns10:Director1 1 2024-09-30 08575433 ns10:Director1 1 2023-09-30 08575433 ns10:Director1 1 2024-10-01 2025-09-30 08575433 ns10:Director1 1 2023-10-01 2024-09-30 08575433 ns10:Director1 1 2025-09-30 08575433 ns10:Director1 1 2024-09-30

REGISTERED NUMBER: 08575433 (England and Wales)

| PARC PLAY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| PARC PLAY LIMITED (REGISTERED NUMBER: 08575433) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PARC PLAY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTOR: | Mr T O Gardener

| REGISTERED OFFICE: | 4 Curran Embankment

| Cardiff

| CF10 5DX

| REGISTERED NUMBER: | 08575433 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| PARC PLAY LIMITED (REGISTERED NUMBER: 08575433) |

BALANCE SHEET

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 141,796 |  | 156,718 |  |

Tangible assets | 5 | 30,162 |  | 28,124 |  |

171,958 |  | 184,842 |  |

CURRENT ASSETS

Stocks | 20,000 |  | 7,000 |  |

Debtors | 6 | 20,075 |  | 30,073 |  |

Cash at bank and in hand | 34,384 |  | 50,990 |  |

74,459 |  | 88,063 |  |

CREDITORS

Amounts falling due within one year | 7 | 40,084 |  | 43,532 |  |

NET CURRENT ASSETS | 34,375 |  | 44,531 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 206,333 |  | 229,373 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (281,011 | ) | (303,223 | ) |

PROVISIONS FOR LIABILITIES | 9 | - |  | (3,664 | ) |

NET LIABILITIES | (74,678 | ) | (77,514 | ) |

CAPITAL AND RESERVES

Called up share capital | 70 |  | 70 |  |

Retained earnings | (74,748 | ) | (77,584 | ) |

SHAREHOLDERS' FUNDS | (74,678 | ) | (77,514 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

| PARC PLAY LIMITED (REGISTERED NUMBER: 08575433) |

BALANCE SHEET - continued

30TH SEPTEMBER 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th May 2026 and were signed by:

Mr T O Gardener - Director

| PARC PLAY LIMITED (REGISTERED NUMBER: 08575433) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Parc Play 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.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Long leasehold | - | 10% on reducing balance

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| 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 Statement of Income and Retained Earnings, 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 16 ) .

| PARC PLAY LIMITED (REGISTERED NUMBER: 08575433) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 298,481 |  |

| AMORTISATION

| At 1st October 2024 | 141,763 |  |

| Amortisation for year | 14,922 |  |

| At 30th September 2025 | 156,685 |  |

| NET BOOK VALUE

| At 30th September 2025 | 141,796 |  |

| At 30th September 2024 | 156,718 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st October 2024 | 90,387 |  | 73,824 |  | 30,341 |  | 20,082 |  | 214,634 |  |

| Additions | - |  | 116 |  | 5,172 |  | - |  | 5,288 |  |

| At 30th September 2025 | 90,387 |  | 73,940 |  | 35,513 |  | 20,082 |  | 219,922 |  |

| DEPRECIATION

| At 1st October 2024 | 83,503 |  | 66,686 |  | 17,995 |  | 18,326 |  | 186,510 |  |

| Charge for year | 688 |  | 719 |  | 1,491 |  | 352 |  | 3,250 |  |

| At 30th September 2025 | 84,191 |  | 67,405 |  | 19,486 |  | 18,678 |  | 189,760 |  |

| NET BOOK VALUE

| At 30th September 2025 | 6,196 |  | 6,535 |  | 16,027 |  | 1,404 |  | 30,162 |  |

| At 30th September 2024 | 6,884 |  | 7,138 |  | 12,346 |  | 1,756 |  | 28,124 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 20,075 |  | 30,073 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,040 |  | 6,860 |  |

| Trade creditors | 6,782 |  | 3,293 |  |

| Taxation and social security | 16,009 |  | 13,664 |  |

| Other creditors | 10,253 |  | 19,715 |  |

40,084 |  | 43,532 |  |

| Included in other creditors due within one year is a bank loan. The loan was taken out in May 2021 and is repayable over 10 years.

| PARC PLAY LIMITED (REGISTERED NUMBER: 08575433) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 28,201 |  | 35,413 |  |

| Other creditors | 252,810 |  | 267,810 |  |

281,011 |  | 303,223 |  |

| Included in other creditors due within one year is a bank loan. The loan was taken out in May 2021 and is repayable over 10 years.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | - |  | 3,664 |  |

| Deferred |

| tax |

£ |

| Balance at 1st October 2024 | 3,664 |  |

| Balance at 30th September 2025 | 3,664 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr T O Gardener

| Balance outstanding at start of year | (45,178 | ) | (47,881 | ) |

| Amounts advanced | 4,244 |  | 2,703 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (40,934 | ) | (45,178 | ) |

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed a loan of £213,929 to a close family member (2024 - £228,929). The loan provided by the close family member is a long term loan and has no set repayment period.

| The Director is owed a loan of £40,934 at the balance sheet date (2024 - £45,178) with no set repayment period.