Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 No description of principal activity 2024-07-01 false 1 1 false true false 09656034 2024-07-01 2025-06-30 09656034 2023-07-01 2024-06-30 09656034 2025-06-30 09656034 2024-06-30 09656034 c:Director1 2024-07-01 2025-06-30 09656034 d:MotorVehicles 2024-07-01 2025-06-30 09656034 d:MotorVehicles 2025-06-30 09656034 d:MotorVehicles 2024-06-30 09656034 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 09656034 d:CurrentFinancialInstruments 2025-06-30 09656034 d:CurrentFinancialInstruments 2024-06-30 09656034 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 09656034 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 09656034 d:ShareCapital 2025-06-30 09656034 d:ShareCapital 2024-06-30 09656034 d:RetainedEarningsAccumulatedLosses 2025-06-30 09656034 d:RetainedEarningsAccumulatedLosses 2024-06-30 09656034 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-06-30 09656034 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 09656034 c:FRS102 2024-07-01 2025-06-30 09656034 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09656034 c:FullAccounts 2024-07-01 2025-06-30 09656034 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09656034 6 2024-07-01 2025-06-30 09656034 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 09656034 TALLINGTON LAKES SALES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
TALLINGTON LAKES SALES LTD CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
TALLINGTON LAKES SALES LTD REGISTERED NUMBER: 09656034 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,253 |  | 7,004
|  |  | 5,253 |  | 7,004
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,941,335 |  | 5,547,790 |
Current asset investments |  | 3,021,060 |  | 2,870,859 |
Bank and cash balances |  | - |  | 507,439 |
|  | 8,962,395 |  | 8,926,088 |
Creditors: amounts falling due within one year | 6 | (10,486,298) |  | (10,539,450) |
Net current liabilities |  |  | (1,523,903) |  | (1,613,362)
Total assets less current liabilities |  |  | (1,518,650) |  | (1,606,358)
Provisions for liabilities |  |  |  |  |
Other provisions |  | (1,686,001) |  | (1,686,000) |
|  |  | (1,686,001) |  | (1,686,000)
Net liabilities |  |  | (3,204,651) |  | (3,292,358)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (3,204,653) |  | (3,292,360)
|  |  | (3,204,651) |  | (3,292,358)
Page 1
TALLINGTON LAKES SALES LTD REGISTERED NUMBER: 09656034 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 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 by:
N Morgan
Director
Date: 7 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
TALLINGTON LAKES SALES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Tallington Lakes Sales 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 the provision of amusement and recreational activities. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has confirmed their financial support will be provided for the foreseeable future as and when required for the business. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Turnover
Turnover comprimises revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts.
| 2.4 | 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. Page 3
TALLINGTON LAKES SALES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 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.
| 2.5 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.6 | 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.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | 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 SALES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 July 2024 | 25,300
| At 30 June 2025 | 25,300
| Depreciation |
| At 1 July 2024 | 18,296
| Charge for the year on owned assets | 1,751
| At 30 June 2025 | 20,047
| Net book value |
| At 30 June 2025 | 5,253
| At 30 June 2024 | 7,004
Page 5
TALLINGTON LAKES SALES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 659,000 | 659,000
| Amounts owed by group undertakings | 5,209,603 | 4,816,058
| Other debtors | 72,732 | 72,732
|  | 5,941,335 | 5,547,790
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 827,484 | 827,483
| Amounts owed to group undertakings | 8,341,028 | 8,394,928
| Other creditors | 1,314,086 | 1,313,339
| Accruals and deferred income | 3,700 | 3,700
|  | 10,486,298 | 10,539,450
7. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 3,021,060 | 3,021,060
| Financial assets measured at fair value through profit or loss comprise cash at bank.
Page 6
TALLINGTON LAKES SALES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Related party transactions
| Other than the transaction detailed above, 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 were owed £1,788,962 (2024: £1,788,962) by Tallington Lakes Land Limited, a fellow subsidiary undertaking. As at the year end, the Company were owed £690,427 (2024: £690,427) by Tallington Lakes Activities Limited, a fellow subsidiary undertaking. As at the year end, the Company were owed £2,336,669 (2024: £2,336,669) by Tallington Lakes Site Limited, a fellow subsidiary undertaking. As at the year end, the Company were owed £393,546 (2024: £53,898 owed) to Leisure Site Limited, a fellow subsidiary undertaking. As at the year end, the Company owed £6,246,678 (2024: £6,246,678) to Tallington Holdings Limited, the parent company of Tallington Lakes Sales Limited. As at the year end, the Company owed £705,693 (2024: £705,693) to Tallington Lakes Limited, a fellow subsidiary undertaking. As at the year end, the Company owed £1,294,474 (2024: £1,294,474) to Venture Lodges Limited, a fellow subsidiary undertaking. As at the year end, the Company owed £50,000 (2024: £50,000) to Tallington Lakes Restaurant & Bar Limited, a fellow subsidiary undertaking. As at the year end, the Company owed £44,185 (2024: £Nil) to Activity Ventures Limited, a fellow subsidiary undertaking. As at at the year end, the Company owed £1,310,153 (2024: £1,310,153) Arcadia Estates. Limited, a company under common control. At the year end, the company owed N Morgan £3,934 (2024: £3,186).
9. | Controlling party
The Company is controlled by Tallington Holdings Limited.
Page 7