Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-07 true 2025-01-01 true false Caravan parks 40 40 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 03734411 2025-01-01 2025-12-31 03734411 2024-01-01 2024-12-31 03734411 2025-12-31 03734411 2024-12-31 03734411 2024-01-01 03734411 c:Director2 2025-01-01 2025-12-31 03734411 d:Buildings 2025-01-01 2025-12-31 03734411 d:Buildings 2025-12-31 03734411 d:Buildings 2024-12-31 03734411 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03734411 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 03734411 d:Buildings d:LongLeaseholdAssets 2025-12-31 03734411 d:Buildings d:LongLeaseholdAssets 2024-12-31 03734411 d:PlantMachinery 2025-01-01 2025-12-31 03734411 d:PlantMachinery 2025-12-31 03734411 d:PlantMachinery 2024-12-31 03734411 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03734411 d:MotorVehicles 2025-01-01 2025-12-31 03734411 d:MotorVehicles 2025-12-31 03734411 d:MotorVehicles 2024-12-31 03734411 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03734411 d:FurnitureFittings 2025-01-01 2025-12-31 03734411 d:FurnitureFittings 2025-12-31 03734411 d:FurnitureFittings 2024-12-31 03734411 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03734411 d:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 03734411 d:OtherPropertyPlantEquipment 2025-12-31 03734411 d:OtherPropertyPlantEquipment 2024-12-31 03734411 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03734411 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 03734411 d:Goodwill 2025-12-31 03734411 d:Goodwill 2024-12-31 03734411 d:CurrentFinancialInstruments 2025-12-31 03734411 d:CurrentFinancialInstruments 2024-12-31 03734411 d:Non-currentFinancialInstruments 2025-12-31 03734411 d:Non-currentFinancialInstruments 2024-12-31 03734411 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03734411 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03734411 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 03734411 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 03734411 d:ShareCapital 2025-12-31 03734411 d:ShareCapital 2024-12-31 03734411 d:RetainedEarningsAccumulatedLosses 2025-12-31 03734411 d:RetainedEarningsAccumulatedLosses 2024-12-31 03734411 c:FRS102 2025-01-01 2025-12-31 03734411 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03734411 c:FullAccounts 2025-01-01 2025-12-31 03734411 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03734411 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 03734411 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 03734411 d:Goodwill d:OwnedIntangibleAssets 2025-01-01 2025-12-31 03734411 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company Registration Number: 03734411 NORTHUMBRIAN LEISURE LIMITED UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2025
NORTHUMBRIAN LEISURE LIMITED REGISTERED NUMBER: 03734411 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,183,475 |  | 1,765,375
Tangible assets | 5 |  | 12,137,340 |  | 12,353,879
|  |  | 13,320,815 |  | 14,119,254
Current assets |  |  |  |  |
Stocks |  | 645,398 |  | 651,812 |
Debtors: amounts falling due within one year | 6 | 935,973 |  | 863,440 |
Cash at bank and in hand |  | 7,988,452 |  | 7,267,756 |
|  | 9,569,823 |  | 8,783,008 |
Creditors: amounts falling due within one year | 7 | (5,644,051) |  | (5,426,809) |
Net current assets |  |  | 3,925,772 |  | 3,356,199
Total assets less current liabilities |  |  | 17,246,587 |  | 17,475,453
Creditors: amounts falling due after more than one year | 8 |  | (4,173,988) |  | (4,708,727)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (426,000) |  | (477,000) |
|  |  | (426,000) |  | (477,000)
Net assets |  |  | 12,646,599 |  | 12,289,726
Page 1
NORTHUMBRIAN LEISURE LIMITED REGISTERED NUMBER: 03734411 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 12,646,499 |  | 12,289,626
|  |  | 12,646,599 |  | 12,289,726
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr N Thompson
Director
Date: 7 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
NORTHUMBRIAN LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Northumbrian Leisure Limited is a private company limited by shares incorporated in England and Wales. The Company's registered office is C/O Womble Bond Dickinson (UK) LLP, The Spark, Drayman's Way, Newcastle Helix, Newcastle Upon Tyne, NE4 5DE. Its principal place of business is Golden Sands Holiday Park, Beach Road, Cresswell, Morpeth, Northumberland, NE61 5LF. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Goodwill
Goodwill, arising in respect of acquisitions during the period, is included within intangible fixed assets and released to the profit and loss account in the periods in which the fair value of the non-monetary assets acquired in those acquisitions is recovered, whether through depreciation or sale.
| 2.4 | 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.
| 2.5 | Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. Land and buildings - 10% on reducing balance and not provided. Plant and machinery etc - 25% on reducing balance and 15% on reducing balance.
| 2.6 | Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
| 2.7 | Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the 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. Page 3
NORTHUMBRIAN LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
| 2.10 | 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.
| 2.11 | Interest on directors loans
The directors have agreed not to charge interest on their loan accounts.
3. | Employees
| The average monthly number of employees, including directors, during the year was 40 (2024 - 40).
Page 4
NORTHUMBRIAN LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 5,819,000
| At 31 December 2025 | 5,819,000
| Amortisation |
| At 1 January 2025 | 4,053,625
| Charge for the year on owned assets | 581,900
| At 31 December 2025 | 4,635,525
| Net book value |
| At 31 December 2025 | 1,183,475
| At 31 December 2024 | 1,765,375
| Goodwill is being amortised over 10 years as the directors believe this to be the best estimate of the useful life.
Page 5

|  | NORTHUMBRIAN LEISURE LIMITED |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 5. | Tangible fixed assets
|  | Freehold property | L/Term Leasehold Property | Plant and machinery | Motor vehicles | Fixtures and fittings | Other fixed assets | Total
|  | £ | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |  |
| At 1 January 2025 | 9,624,103 | 790,016 | 3,086,351 | 318,725 | 31,480 | 1,016,111 | 14,866,786
| Additions | - | - | 80,643 | 8,620 | - | 148,549 | 237,812
| Disposals | - | - | (61,701) | - | - | (158,297) | (219,998)
| At 31 December 2025 | 9,624,103 | 790,016 | 3,105,293 | 327,345 | 31,480 | 1,006,363 | 14,884,600
| Depreciation |  |  |  |  |  |  |
| At 1 January 2025 | 103,316 | - | 1,828,728 | 79,461 | 31,032 | 470,371 | 2,512,908
| Charge for the year on owned assets | 1,126 | - | 193,207 | 60,174 | 112 | 151,433 | 406,052
| Disposals | - | - | (47,577) | - | - | (124,123) | (171,700)
| At 31 December 2025 | 104,442 | - | 1,974,358 | 139,635 | 31,144 | 497,681 | 2,747,260
| Net book value |  |  |  |  |  |  |
| At 31 December 2025 | 9,519,661 | 790,016 | 1,130,935 | 187,710 | 336 | 508,682 | 12,137,340
| At 31 December 2024 | 9,520,787 | 790,016 | 1,257,623 | 239,264 | 448 | 545,741 | 12,353,879
Page 6

NORTHUMBRIAN LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 791,604 | 677,582
| Other debtors | - | 1,600
| Prepayments and accrued income | 144,369 | 184,258
|  | 935,973 | 863,440
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 482,033 | 451,136
| Trade creditors | 401,473 | 266,985
| Corporation tax | 167,892 | 466,429
| Other taxation and social security | 549,956 | 540,528
| Obligations under finance lease and hire purchase contracts | 139,970 | 142,333
| Other creditors | 498,229 | 362,552
| Accruals and deferred income | 3,404,498 | 3,196,846
|  | 5,644,051 | 5,426,809
| The bank loans and overdrafts are secured by a fixed and floating charge over the Company's assets. The finance leases are secured on the assets concerned.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,060,387 | 4,540,728
| Net obligations under finance leases and hire purchase contracts | 113,601 | 167,999
|  | 4,173,988 | 4,708,727
| The bank loans and overdrafts are secured by a fixed and floating charge over the Company's assets. The finance leases are secured on the assets concerned.
Page 7
NORTHUMBRIAN LEISURE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (477,000) | (455,000)
| Charged to profit or loss | 51,000 | (22,000)
| At end of year | (426,000) | (477,000)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (426,000) | (477,000)
|  | (426,000) | (477,000)
10. | Related party transactions
| The amount due to Cresswell Hall Estates Limited at the year end was £48,781 (2024 - £47,061), this loan is interest free and repayable on demand. During the year the directors concluded that a loan to Cresswell Hall Estates Limited amounting to £340,762 was irrecoverable. The write off has been recognised as an expense in adminstrative costs. Cresswell Hall Estates Limited is owned and controlled by one of the directors.
11. | Controlling party
The Company was under the control of Mr N Thompson, managing director and majority shareholder, throughout the year and the previous year.
Page 8