Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Mrs N E McCormick 11/12/2023 Mrs P J Richards 11/12/2023 Mr J A Richards 11/12/2023 01 July 2026 The principal activity of the Company during the financial year was that of a holding company. 15342924 2025-12-31 15342924 bus:Director1 2025-12-31 15342924 bus:Director2 2025-12-31 15342924 bus:Director3 2025-12-31 15342924 2024-12-31 15342924 core:CurrentFinancialInstruments 2025-12-31 15342924 core:CurrentFinancialInstruments 2024-12-31 15342924 core:ShareCapital 2025-12-31 15342924 core:ShareCapital 2024-12-31 15342924 core:RetainedEarningsAccumulatedLosses 2025-12-31 15342924 core:RetainedEarningsAccumulatedLosses 2024-12-31 15342924 core:CostValuation 2024-12-31 15342924 core:AdditionsToInvestments 2025-12-31 15342924 core:CostValuation 2025-12-31 15342924 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2025-12-31 15342924 core:SubsidiariesWithMaterialNon-controllingInterests core:CurrentFinancialInstruments 2024-12-31 15342924 bus:OrdinaryShareClass1 2025-12-31 15342924 2025-01-01 2025-12-31 15342924 bus:FilletedAccounts 2025-01-01 2025-12-31 15342924 bus:SmallEntities 2025-01-01 2025-12-31 15342924 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 15342924 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15342924 bus:Director1 2025-01-01 2025-12-31 15342924 bus:Director2 2025-01-01 2025-12-31 15342924 bus:Director3 2025-01-01 2025-12-31 15342924 2024-01-01 2024-12-31 15342924 core:Subsidiary1 2025-01-01 2025-12-31 15342924 core:Subsidiary1 1 2025-01-01 2025-12-31 15342924 core:Subsidiary1 1 2024-01-01 2024-12-31 15342924 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 15342924 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 15342924 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 15342924 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure decimalUnit xbrli:shares

Company No: 15342924 (England and Wales)

# RICHARDS HOLIDAY HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

RICHARDS HOLIDAY HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

RICHARDS HOLIDAY HOLDINGS LIMITED

## BALANCE SHEET

As at 31 December 2025
RICHARDS HOLIDAY HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 6,905,278 |  | 0
|  | 6,905,278 |  | 0
Current assets |  |  |  |
Debtors | 4 | 473 |  | 0
|  | 473 |  | 0
Creditors: amounts falling due within one year | 5 | ( 1,898) |  | 0
Net current liabilities |  | (1,425) |  | 0
Total assets less current liabilities |  | 6,903,853 |  | 0
Net assets |  | 6,903,853 |  | 0
Capital and reserves |  |  |  |
Called-up share capital | 6 | 6,905,278 |  | 0
Profit and loss account |  | ( 1,425 ) |  | 0
Total shareholders' funds |  | 6,903,853 |  | 0

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Richards Holiday Holdings Limited (registered number: 15342924) were approved and authorised for issue by the Board of Directors on 01 July 2026. They were signed on its behalf by:

Mrs N E McCormick Director |

RICHARDS HOLIDAY HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
RICHARDS HOLIDAY HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Richards Holiday Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House, Rydon Lane, Exeter, EX2 7XE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 January 2025 | 0
Additions | 6,905,278
At 31 December 2025 | 6,905,278
Carrying value at 31 December 2025 | 6,905,278
Carrying value at 31 December 2024 | 0

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.12.2025 | Ownership 31.12.2024 | Held
Richards Holiday Developments (Woolacombe) Limited | Woolacombe Sands Holiday Park, Station Road, Woolacombe, EX34 7AF | Provision of holiday accommodation | Ordinary | 100.00% | 0.00% | Direct

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 473 |  | 0

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to own subsidiaries | 225 |  | 0
Accruals | 1,200 |  | 0
Other creditors | 473 |  | 0
| 1,898 |  | 0

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
6,905,278 Ordinary A shares of £ 1.00 each (2024: nil shares) | 6,905,278.00 |  | 0
Nil Ordinary shares (2024: 3 shares of £ 0.01 each) | 0 |  | 0.03
| 6,905,278.00 |  | 0.03

During the financial year, the Company’s issued share capital was reorganised as a result of the capital de-merger.
The existing 3 Ordinary shares of £0.01 each were consolidated into 3 Ordinary shares of £1.00 each, with such shares having the same rights and being subject to the same restrictions. A further 7,410,275 Ordinary shares of £1.00 each were issued, increasing the total issued share capital to 7,410,278 Ordinary shares of £1.00 each.
The Ordinary shares were subsequently reclassified into two classes: 6,905,278 Ordinary A shares and 505,000 Ordinary B shares, each of £1.00. The Ordinary B shares were cancelled during the year and, at the year end, the Company had 6,905,278 Ordinary A shares of £1.00 in issue.

#### 7. Related party transactions

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts owed to subsidiary company | (225) |  | 0