Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 false 1 true 2024-07-01 Other sports activities 1 false false 01595671 2024-07-01 2025-06-30 01595671 2023-07-01 2024-06-30 01595671 2025-06-30 01595671 2024-06-30 01595671 c:Director1 2024-07-01 2025-06-30 01595671 d:Buildings 2024-07-01 2025-06-30 01595671 d:Buildings 2025-06-30 01595671 d:Buildings 2024-06-30 01595671 d:Buildings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01595671 d:PlantMachinery 2024-07-01 2025-06-30 01595671 d:PlantMachinery 2025-06-30 01595671 d:PlantMachinery 2024-06-30 01595671 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01595671 d:MotorVehicles 2024-07-01 2025-06-30 01595671 d:MotorVehicles 2025-06-30 01595671 d:MotorVehicles 2024-06-30 01595671 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01595671 d:FurnitureFittings 2024-07-01 2025-06-30 01595671 d:FurnitureFittings 2025-06-30 01595671 d:FurnitureFittings 2024-06-30 01595671 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01595671 d:ComputerEquipment 2024-07-01 2025-06-30 01595671 d:ComputerEquipment 2025-06-30 01595671 d:ComputerEquipment 2024-06-30 01595671 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01595671 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 01595671 d:CurrentFinancialInstruments 2025-06-30 01595671 d:CurrentFinancialInstruments 2024-06-30 01595671 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 01595671 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 01595671 d:ShareCapital 2025-06-30 01595671 d:ShareCapital 2024-06-30 01595671 d:CapitalRedemptionReserve 2024-07-01 2025-06-30 01595671 d:CapitalRedemptionReserve 2025-06-30 01595671 d:CapitalRedemptionReserve 2024-06-30 01595671 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 01595671 d:RetainedEarningsAccumulatedLosses 2025-06-30 01595671 d:RetainedEarningsAccumulatedLosses 2024-06-30 01595671 c:FRS102 2024-07-01 2025-06-30 01595671 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01595671 c:FullAccounts 2024-07-01 2025-06-30 01595671 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01595671 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 01595671 TALLINGTON LAKES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
TALLINGTON LAKES LIMITED CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
TALLINGTON LAKES LIMITED REGISTERED NUMBER: 01595671 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 424,943 |  | 496,550
|  |  | 424,943 |  | 496,550
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,026,455 |  | 1,925,977 |
|  | 2,026,455 |  | 1,925,977 |
Creditors: amounts falling due within one year | 6 | (2,483,126) |  | (2,482,231) |
Net current liabilities |  |  | (456,671) |  | (556,254)
Total assets less current liabilities |  |  | (31,728) |  | (59,704)
Net liabilities |  |  | (31,728) |  | (59,704)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 325,834 |  | 325,834
Capital redemption reserve | 7 |  | 54,166 |  | 54,166
Profit and loss account | 7 |  | (411,728) |  | (439,704)
|  |  | (31,728) |  | (59,704)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006. The 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 director acknowledges his 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 comprehensive income 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 on 7 July 2026. Page 1
TALLINGTON LAKES LIMITED REGISTERED NUMBER: 01595671 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025
N Morgan
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
TALLINGTON LAKES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Tallington Lakes Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is Barholm Road, Tallington, Stamford, Lincolnshire, PE9 4RJ. The nature of the company's operations and principal activities continued to be that of the provision of sports activity services. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.
| 2.2 | Going concern
The directors have confirmed their financial support will be provided for the foreseeable future as and when required for the business. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Freehold porperty is on a stright line method.. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 5% | Straight line
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 15% | Reducing balance
|  |  |  | Computer equipment | - | 25% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
TALLINGTON LAKES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
TALLINGTON LAKES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 July 2024 | 951,197 | 460,649 | 321,266 | 34,821 | 23,598
| At 30 June 2025 | 951,197 | 460,649 | 321,266 | 34,821 | 23,598
| Depreciation |  |  |  |  |
| At 1 July 2024 | 553,124 | 426,355 | 263,768 | 29,088 | 22,646
| Charge for the year on owned assets | 47,560 | 8,574 | 14,375 | 860 | 238
| At 30 June 2025 | 600,684 | 434,929 | 278,143 | 29,948 | 22,884
| Net book value |  |  |  |  |
| At 30 June 2025 | 350,513 | 25,720 | 43,123 | 4,873 | 714
| At 30 June 2024 | 398,073 | 34,294 | 57,498 | 5,733 | 952
Page 5
TALLINGTON LAKES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 4.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 July 2024 | 1,791,531
| At 30 June 2025 | 1,791,531
| Depreciation |
| At 1 July 2024 | 1,294,981
| Charge for the year on owned assets | 71,607
| At 30 June 2025 | 1,366,588
| Net book value |
| At 30 June 2025 | 424,943
| At 30 June 2024 | 496,550
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,026,455 | 1,925,977
|  | 2,026,455 | 1,925,977
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,727,686 | 1,727,686
| Other creditors | 5,440 | 4,545
| Accruals and deferred income | 750,000 | 750,000
|  | 2,483,126 | 2,482,231
Page 6
TALLINGTON LAKES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Reserves
Capital redemption reserve The capital redemption reserve is a non-distributable reserve created on the redemption or purchase of the company’s own shares. Profit and loss account The profit and loss reserve includes accumulated retained profits and losses from the current and prior years.
8. | Related party transactions
| The company has taken advantage of the exemption available under FRS 102 section 33.1A where disclosures of transactions between group members are not required, provided that the subsidiary is wholly owned. As at the year end, the Company was owed £812,452 (2024: £812,452) by Tallington Holdings Limited, the parent company. As at the year end, the Company was owed £144,546 (2024: £144,546) by Tallington Lakes Site Limited, a fellow subsidiary company. As at the year end, the Company was owed £705,693 (2024: £705,693) by Tallington Lakes Sales Limited, a fellow subsidiary company. As at the year end, the Company was owed £363,764 (2024: £263,285) by Leisure Site, a fellow subsidiary company. As at the year end, the Company owed £1,700,000 (2024: £1,700,000) to Tallington Lakes Leisure Park Limited, a fellow subsidiary company. As at the year end, the Company owed £23,338 (2024: £23,338) to Tallington Lakes Land Limited, a fellow subsidiary company. As at the year end, the Company owed £1,918 (2024: £1,918) to Tallington Lakes Activities Limited, a fellow subsidiary company. As at the year end, the Company owed £2,430 (2024: £2,430) to Tallington Lakes Restaurant and Bar Limited, a fellow subsidiary company. As at the year end, the Company owed £5,440 (2024: £4,545) to N Morgan, a director in the company.
9. | Controlling party
The company is controlled by Tallington Holdings Limited.
Page 7