REGISTERED NUMBER: 08575433 (England and Wales)

PARC PLAY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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.

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.