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2024-07-31 03399021 dpl:GroupUndertakings 2023-08-01 2024-07-31 03399021 dpl:ParticipatingInterests 2023-08-01 2024-07-31 03399021 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 03399021 core:ListedExchangeTraded 2023-08-01 2024-07-31 03399021 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 03399021 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 03399021 core:NetGoodwill 2025-11-30 03399021 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 03399021 core:LandBuildings 2025-11-30 03399021 core:PlantMachinery 2025-11-30 03399021 core:Vehicles 2025-11-30 03399021 core:FurnitureFittings 2025-11-30 03399021 core:OfficeEquipment 2025-11-30 03399021 core:AfterOneYear 2025-11-30 03399021 core:WithinOneYear 2025-11-30 03399021 core:ListedExchangeTraded 2025-11-30 03399021 core:UnlistedNon-exchangeTraded 2025-11-30 03399021 core:ShareCapital 2025-11-30 03399021 core:SharePremium 2025-11-30 03399021 core:RevaluationReserve 2025-11-30 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ABERYSTWYTH PARK LODGE LTD

Registered Number
03399021
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2025

ABERYSTWYTH PARK LODGE LTD
Company Information
for the period from 1 August 2024 to 30 November 2025

Director | MORGANS, John Daniel Vincent

Company Secretary | MORGANS, Alison

Registered Address | Aberystwyth Park Lodge Hotel
| Parc Y Llyn
| Aberystwyth
| SY23 3TL

Registered Number | 03399021 (England and Wales)

ABERYSTWYTH PARK LODGE LTD
Balance Sheet as at
30 November 2025

| Notes | 30 Nov 2025 |  | 31 Jul 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,025,150 |  |  |  | 3,986,764
|  |  |  | 4,025,150 |  |  |  | 3,986,764
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 35,000 |  |  |  | 25,500 |  |
Debtors |  | 111,202 |  |  |  | 46,196 |  |
Cash at bank and on hand |  | 6,036 |  |  |  | 2,123 |  |
|  | 152,238 |  |  |  | 73,819 |  |
Creditors amounts falling due within one year | 5 | (1,455,119) |  |  |  | (1,316,741) |  |
Net current assets (liabilities) |  |  |  | (1,302,881) |  |  |  | (1,242,922)
Total assets less current liabilities |  |  |  | 2,722,269 |  |  |  | 2,743,842
Creditors amounts falling due after one year | 6 |  |  | (1,900,504) |  |  |  | (1,955,319)
Net assets |  |  |  | 821,765 |  |  |  | 788,523
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 821,665 |  |  |  | 788,423
Shareholders' funds |  |  |  | 821,765 |  |  |  | 788,523

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 May 2026, and are signed on its behalf by:
MORGANS, John Daniel Vincent Director Registered Company No. 03399021

ABERYSTWYTH PARK LODGE LTD
Notes to the Financial Statements
for the period ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 50
| Plant and machinery | 15 |  | -
| Fixtures and fittings | 15 |  | -
| Vehicles | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 45 |  | 45

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 4,390,720 |  | 124,713 |  | 122,963 |  | 1,489,372 |  | 6,127,768
| Additions | 84,000 |  | 137,149 |  | - |  | 6,835 |  | 227,984
| At 30 November 25 | 4,474,720 |  | 261,862 |  | 122,963 |  | 1,496,207 |  | 6,355,752
| Depreciation and impairment
| At 01 August 24 | 943,648 |  | 34,561 |  | 101,239 |  | 1,061,556 |  | 2,141,004
| Charge for year | 71,808 |  | 28,314 |  | 10,567 |  | 78,909 |  | 189,598
| At 30 November 25 | 1,015,456 |  | 62,875 |  | 111,806 |  | 1,140,465 |  | 2,330,602
| Net book value
| At 30 November 25 | 3,459,264 |  | 198,987 |  | 11,157 |  | 355,742 |  | 4,025,150
| At 31 July 24 | 3,447,072 |  | 90,152 |  | 21,724 |  | 427,816 |  | 3,986,764

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 35,000 |  | 25,500
| Total | 35,000 |  | 25,500

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 310,087 |  | 148,851
| Bank borrowings and overdrafts | 77,881 |  | 90,591
| Amounts owed to related parties | 601,056 |  | 543,319
| Taxation and social security | 132,163 |  | 93,772
| Finance lease and HP contracts | 41,860 |  | 40,740
| Other creditors | 162,104 |  | 266,920
| Accrued liabilities and deferred income | 129,968 |  | 132,548
| Total | 1,455,119 |  | 1,316,741

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,843,670 |  | 1,925,319
| Other creditors | 56,834 |  | 30,000
| Total | 1,900,504 |  | 1,955,319

| SECURED DEBTS Bank loans are in the sum of £1,843,670 for 2025 (2024 - £1,925,319) with first legal charge over Aberystwyth Park Lodge Hotel, Parc y Llyn, Aberystwyth, SY23 3TL.

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 98,694 |  | 70,740

8. | Share capital
--- | ---
| Allotted, called up and fully paid: 100 Ordinary shares of £1 each

9. | Related party transactions
--- | ---
| The Company owed the director, Mr J D V Morgans £144,120 as at 30/11/2025 (2024 - £245,724). No interest is charged. The directors, Mr J D V Morgans is the director of Morgans Holdings Ltd, Morgans Developments Ltd and Morgans Properties Ltd. At 30/11/2025, the Company owed Morgans Holdings Ltd £403,531, Morgans Properties Ltd £197,525 and Morgans Developments Ltd owed the Company £62,892. Morgans Developments Ltd also provided construction services for the Company during the year, all transactions were under normal trading terms and conditions and were charged at full market value.

10. | Controlling party
--- | ---
| In the opinion of the Director, the ultimate controlling party of the Company is Mr J D V Morgans by virtue of his 85% shareholding.