Company registration number 12149032 (England and Wales)
YARWELL MILL COUNTRY PARK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
YARWELL MILL COUNTRY PARK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
YARWELL MILL COUNTRY PARK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
24,963
36,254
Current assets
Stocks
4
-
1,989,440
Debtors
5
3,208,904
2,133,778
Cash at bank and in hand
924
146,127
3,209,828
4,269,345
Creditors: amounts falling due within one year
6
(3,469,412)
(4,821,397)
Net current liabilities
(259,584)
(552,052)
Net liabilities
(234,621)
(515,798)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(234,721)
(515,898)
Total equity
(234,621)
(515,798)

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 May 2026
K Moore
Director
Company registration number 12149032 (England and Wales)
YARWELL MILL COUNTRY PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Yarwell Mill Country Park Limited is a private company limited by shares incorporated in England and Wales. The registered office is Yarwell Mill Country Park, Mill Road, Yarwell, Peterborough, PE8 6PS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis even though at the balance sheet true date the company's total liabilities exceeded its total assets by £2 34,621 (2024: £515,798).

The directors consider the going concern basis to be appropriate because, in their opinion, the company will continue to obtain sufficient funding to enable it to pay its debts as they fall due.

If the company was unable to continue to obtain sufficient funding to enable it to pay its debts as they fell due, it would be unable to continue trading and adjustments would have to be made to reduce the value of assets to their realisable amount, to provide for any further liabilities which might arise, and to re-classify fixed assets and long term liabilities as current assets and liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for management fees and is shown net of VAT and other sales related taxes. Income is recognised in the period to which it relates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% reducing balance
Computers
33% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stock consists of houses taken in part exchange, bases, caravans and park homes.

YARWELL MILL COUNTRY PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
4
8
YARWELL MILL COUNTRY PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
16,631
1,851
29,159
47,641
Disposals
-
0
(1,851)
-
0
(1,851)
At 31 March 2025
16,631
-
0
29,159
45,790
Depreciation and impairment
At 1 April 2024
3,651
444
7,290
11,385
Depreciation charged in the year
2,596
211
7,290
10,097
Eliminated in respect of disposals
-
0
(655)
-
0
(655)
At 31 March 2025
6,247
-
0
14,580
20,827
Carrying amount
At 31 March 2025
10,384
-
0
14,579
24,963
At 31 March 2024
12,979
1,407
21,869
36,254
4
Stocks
2025
2024
£
£
Stocks
-
1,989,440
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
816,573
1,349,857
Other debtors
2,392,331
783,921
3,208,904
2,133,778
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
117,413
1,374,227
Taxation and social security
2,056
7,349
Other creditors
3,349,943
3,439,821
3,469,412
4,821,397
YARWELL MILL COUNTRY PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
8
Related party transactions

Included within other debtor s at the balance sheet date is £2,253 (202 4: other creditors £400) due fr o m Parkhome and Lodge Management Services Limited, a company controlled by the director.

Included within other creditors at the balance sheet date is an amount of £2,373,122 (202 4: £2,559,794) due to Leisure Parks Luxury Living Limited, a company in which the director has a beneficial interest. During the year an amount of £13,089 (202 4: £Nil) was r eturned for agency fee commission to Leisure Parks Luxury Living Limited.

Included within other deb tors at the balance sheet date is an amount of £5,786 (202 4: other creditors £20,263) due fr o m Sunningdale Life Limited, a company controlled by the director.

Included within other creditors at the balance sheet date is an amount of £225,414 (202 4: £295,606) due to West Bay Park Limited, a company controlled by the director.

Included within other debtors at the balance sheet date is an amount of £7 7,259 (202 4: £1 7,259) due from Chesterton Prestige Limited, a company controlled by the director.

Included within other debtors at the balance sheet date is an amount of £331,25 2 (202 4: £94,251) due from Luxury Home Developments Limited, a company controlled by the director.

Included within other debtors at the balance sheet date is an amount of £79,00 7 (202 4: £85,002) due from Willoway Mobile Home Park Limited, a company in which the director had beneficial interest.

Included within other debtors at the balance sheet date is an amount of £11,945 (202 4: £8,577) due from Walton Hall Manor Country Park Limited, a company in which the director had beneficial interest.

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