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Company Registration No. 05148411 (England and Wales)
Hamerton Zoological Park Limited Unaudited accounts for the year ended 31 December 2025
Hamerton Zoological Park Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Hamerton Zoological Park Limited Company Information for the year ended 31 December 2025
Directors
Andrew John Swales Christopher Swales John Matthew Swales
Secretary
John Matthew Swales
Company Number
05148411 (England and Wales)
Registered Office
Hamerton Zoo Park 2 Hamerton Road Steeple Gidding Huntingdon Cambridgeshire PE28 5RE England
Accountants
LeeP Accountants Unit 3F Forward Hs, Aston Business Park Shrewsbury Avenue, Woodston Peterborough Cambridgeshire PE2 7EY
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Hamerton Zoological Park Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hamerton Zoological Park Limited for the year ended 31 December 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Hamerton Zoological Park Limited, as a body, in accordance with the terms of our engagement letter dated 15 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Hamerton Zoological Park Limited and state those matters that we have agreed to state to the Board of Directors of Hamerton Zoological Park Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hamerton Zoological Park Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hamerton Zoological Park Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Hamerton Zoological Park Limited. You consider that Hamerton Zoological Park Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Hamerton Zoological Park Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
LeeP Accountants Chartered Accountants Unit 3F Forward Hs, Aston Business Park Shrewsbury Avenue, Woodston Peterborough Cambridgeshire PE2 7EY 7 July 2026
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Hamerton Zoological Park Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
952,086
1,089,265
Current assets
Inventories
35,849
7,500
Debtors
5
73,001
68,849
Cash at bank and in hand
27,981
22,905
136,831
99,254
Creditors: amounts falling due within one year
6
(537,231)
(484,989)
Net current liabilities
(400,400)
(385,735)
Total assets less current liabilities
551,686
703,530
Creditors: amounts falling due after more than one year
7
(186,838)
(137,064)
Provisions for liabilities
Deferred tax
8
(150,897)
(185,895)
Net assets
213,951
380,571
Capital and reserves
Called up share capital
1
1
Profit and loss account
213,950
380,570
Shareholders' funds
213,951
380,571
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by
Andrew John Swales Director Company Registration No. 05148411
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Hamerton Zoological Park Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Hamerton Zoological Park Limited is a private company, limited by shares, registered in England and Wales, registration number 05148411. The registered office is Hamerton Zoo Park, 2 Hamerton Road, Steeple Gidding, Huntingdon, Cambridgeshire, PE28 5RE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% Straight line
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Hamerton Zoological Park Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
850,319
1,002,844
305,295
292,872
2,451,330
Additions
69,235
70,975
-
5,608
145,818
Disposals
(23,531)
(83,391)
-
-
(106,922)
At 31 December 2025
896,023
990,428
305,295
298,480
2,490,226
Depreciation
At 1 January 2025
457,497
510,505
131,795
262,268
1,362,065
Charge for the year
42,503
123,963
43,375
8,143
217,984
On disposals
-
(41,909)
-
-
(41,909)
At 31 December 2025
500,000
592,559
175,170
270,411
1,538,140
Net book value
At 31 December 2025
396,023
397,869
130,125
28,069
952,086
At 31 December 2024
392,822
492,339
173,500
30,604
1,089,265
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
26,289
Trade debtors
26,024
12,188
Amounts due from group undertakings etc.
33,451
-
Accrued income and prepayments
13,526
30,372
73,001
68,849
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
87,267
52,546
VAT
32,863
19,932
Trade creditors
96,540
213,109
Amounts owed to group undertakings and other participating interests
-
32,931
Taxes and social security
14,246
9,862
Other creditors
50,612
42,140
Loans from directors
138,575
108,157
Accruals
117,128
6,312
537,231
484,989
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
186,838
137,064
Creditors falling due after more than one year relate to unsecured bank loans
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Hamerton Zoological Park Limited Notes to the Accounts for the year ended 31 December 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
150,897
185,895
2025
2024
£
£
Provision at start of year
185,895
87,465
(Credited)/charged to the profit and loss account
(34,998)
98,430
Provision at end of year
150,897
185,895
9
Average number of employees
During the year the average number of employees was 43 (2024: 34).
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