REGISTERED NUMBER: 10802502 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Manleigh Park Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Geranio

Mr J Dunn

REGISTERED OFFICE:

1 Saxon House

Headway Business Park

Corby

Northamptonshire

NN18 9EZ

REGISTERED NUMBER:

10802502 (England and Wales)

AUDITORS:

Clifford Roberts - Statutory Auditor

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

FIXED ASSETS

Intangible assets

4

35

95

Tangible assets

5

1,118,832

1,197,560

1,118,867

1,197,655

CURRENT ASSETS

Stocks

241,068

207,763

Debtors

6

33,836

42,475

Cash at bank and in hand

5,672

11,414

280,576

261,652

CREDITORS

Amounts falling due within one year

7

1,392,084

1,482,087

NET CURRENT LIABILITIES

(1,111,508

)

(1,220,435

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,359

(22,780

)

PROVISIONS FOR LIABILITIES

4,390

-

NET ASSETS/(LIABILITIES)

2,969

(22,780

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

2,869

(22,880

)

SHAREHOLDERS' FUNDS

2,969

(22,780

)

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 Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr S Geranio - Director

1.	STATUTORY INFORMATION

Manleigh Park 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.

The financial statements are for an individual entity, they are presented in Sterling (£) and cover the period to 31st August each year.

Significant judgements and estimates

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

(a) Determining net book value of tangible fixed assets

In determining the net book value of tangible fixed assets, management estimate both the residual

value and the useful economic lives of the assets. Both judgements rely on the experience of

management.

Revenue

Turnover represents net invoices sale of goods and services, excluding value added tax.

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.

Computer Software is being amortised at 36 months straight line basis.

Tangible fixed assets

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

Plant and machinery etc

-

25% 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.

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans and balances to and from related parties.

Debt instruments (other than those wholly repayable or receivable in one year), including loans and other accounts receivable and payable, are initially measured at the present value of future cash flows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each

reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in the income statement.

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.

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.

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 8 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

180

AMORTISATION

At 1 September 2024

85

Charge for year

60

At 31 August 2025

145

NET BOOK VALUE

At 31 August 2025

35

At 31 August 2024

95

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

1,223,165

17,061

10,445

Additions

20,371

-

6,500

Reclassification/transfer

(92,308

)

-

-

At 31 August 2025

1,151,228

17,061

16,945

DEPRECIATION

At 1 September 2024

42,112

13,280

2,996

Charge for year

18,006

943

2,946

Reclassification/transfer

(9,923

)

-

-

At 31 August 2025

50,195

14,223

5,942

NET BOOK VALUE

At 31 August 2025

1,101,033

2,838

11,003

At 31 August 2024

1,181,053

3,781

7,449

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

4,365

3,866

1,258,902

Additions

-

-

26,871

Reclassification/transfer

-

-

(92,308

)

At 31 August 2025

4,365

3,866

1,193,465

DEPRECIATION

At 1 September 2024

909

2,045

61,342

Charge for year

864

455

23,214

Reclassification/transfer

-

-

(9,923

)

At 31 August 2025

1,773

2,500

74,633

NET BOOK VALUE

At 31 August 2025

2,592

1,366

1,118,832

At 31 August 2024

3,456

1,821

1,197,560

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

937

9,051

Amounts owed by group undertakings

21,502

14,138

Other debtors

11,397

19,286

33,836

42,475

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,637

5,565

Amounts owed to group undertakings

1,320,461

1,415,599

Taxation and social security

11,550

13,306

Other creditors

47,436

47,617

1,392,084

1,482,087

8.	FINANCIAL INSTRUMENTS

The company has significant exposure to credit, liquidity and market risks, these are limited by the

company's financial management policies and practices described below:

Credit risk

The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at an early stage.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities.

Market risk

There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the markets.

The company holds no derivative financial instruments at the year end.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

Called up share capital

This represents the nominal value of shares that have been issued.

10.

RESERVES

Retained

earnings

£

At 1 September 2024

(22,880

)

Profit for the year

25,749

At 31 August 2025

2,869

Retained earnings

This reserve includes all current and prior period retained profit and losses.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julian Payne BA FCA (Senior Statutory Auditor)

for and on behalf of Clifford Roberts - Statutory Auditor

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The following balances were outstanding at the year end with group members not wholly owned:

2025

2024

£

£

SRG Park Holdings Ltd

(1,030,784

)

(1,206,207

)

Aspire Parks Ltd

(80,000

)

(80,000

)

13.	ULTIMATE CONTROLLING PARTY

The controlling party is SRG Park Holdings Limited.

The ultimate controlling party is Mr S Geranio.

These financial statements have been consolidated within SRG Park Holdings Limited group accounts.

Registered Office of SRG Park Holdings Limited is

1 Saxon House

Headway Business Park

Corby

Northamptonshire

NN18 9EZ

14.	GOING CONCERN

These accounts have been prepared on the going concern basis on the understanding that there is financial support from the group and ultimate shareholders.