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Registration number: 09371989

Queensland Country Park Limited
Unaudited Financial Statements
31 December 2025

Queensland Country Park Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Queensland Country 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 Queensland Country Park Limited for the year ended 31 December 2025 as set out on pages 2 to 11 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 http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Queensland Country Park Limited, as a body, in accordance with the terms of our engagement letter dated 13 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of Queensland Country Park Limited and state those matters that we have agreed to state to the Board of Directors of Queensland Country Park Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Queensland Country Park Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Queensland Country 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 profit of Queensland Country Park Limited. You consider that Queensland Country 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 Queensland Country 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.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

28 May 2026

Queensland Country Park Limited

(Registration number: 09371989)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1,767 | 2,267
Tangible assets | 5 | 934,225 | 908,580
Investment property | 6 | 375,000 | 884,000
|  | 1,310,992 | 1,794,847
Current assets |  |  |
Stocks |  | 136,732 | 429,068
Debtors | 7 | 87,220 | 71,734
Cash at bank and in hand |  | 201,079 | 160,417
|  | 425,031 | 661,219
Creditors: Amounts falling due within one year | 8 | (267,162) | (513,839)
Net current assets |  | 157,869 | 147,380
Total assets less current liabilities |  | 1,468,861 | 1,942,227
Creditors: Amounts falling due after more than one year | 8 | (370,000) | (1,031,640)
Provisions for liabilities |  | (53,790) | (90,054)
Net assets |  | 1,045,071 | 820,533
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 100 | 100
Non-distributable reserve |  | 53,495 | 207,489
Profit and loss account |  | 991,476 | 612,944
Total equity |  | 1,045,071 | 820,533

Queensland Country Park Limited

(Registration number: 09371989)
Balance Sheet as at 31 December 2025 (continued)

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:

.........................................

P H Thompson

Director

.........................................

M L Thompson

Director

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Queensland
Carr Lane
Hambleton
POULTON LE FYLDE
FY6 9BA

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 2% straight line basis (land not depreciated)
Plant and equipment | 25% reducing balance basis
Motor vehicles | 25% reducing balance basis
Office equipment, fixtures and fittings | 33% straight line basis and 15% reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Over 10 years

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 4,996 | 4,996
At 31 December 2025 | 4,996 | 4,996
Amortisation
At 1 January 2025 | 2,729 | 2,729
Amortisation charge | 500 | 500
At 31 December 2025 | 3,229 | 3,229
Carrying amount
At 31 December 2025 | 1,767 | 1,767
At 31 December 2024 | 2,267 | 2,267

5 | Tangible assets

| Land and buildings £ | Plant and equipment £ | Motor vehicles £ | Office equipment, fixtures and fittings £ | Total £
Cost or valuation
At 1 January 2025 | 852,162 | 110,695 | 90,145 | 13,244 | 1,066,246
Additions | 42,999 | 2,084 | - | - | 45,083
Disposals | - | - | - | (12,661) | (12,661)
At 31 December 2025 | 895,161 | 112,779 | 90,145 | 583 | 1,098,668
Depreciation
At 1 January 2025 | 5,486 | 85,972 | 56,134 | 10,074 | 157,666
Charge for the year | 1,442 | 6,614 | 8,503 | 874 | 17,433
Eliminated on disposal | - | - | - | (10,656) | (10,656)
At 31 December 2025 | 6,928 | 92,586 | 64,637 | 292 | 164,443
Carrying amount
At 31 December 2025 | 888,233 | 20,193 | 25,508 | 291 | 934,225
At 31 December 2024 | 846,676 | 24,723 | 34,011 | 3,170 | 908,580

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6 | Investment properties

| £
At 1 January 2025 | 884,000
Disposals | (495,000)
Fair value adjustments | (14,000)
At 31 December 2025 | 375,000

The directors have determined the carrying value of the investment properties by reference to similar properties on the market. There has been no valuation by an independent valuer.

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 57,683 | 59,608
Other debtors | 29,537 | 12,126
| 87,220 | 71,734

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 50,795 | 176,797
Trade creditors |  | 8,603 | 212,479
Taxation and social security |  | 9,969 | 34
Corporation tax liability |  | 123,286 | -
Other creditors |  | 74,509 | 124,529
|  | 267,162 | 513,839
Due after one year |  |  |
Loans and borrowings | 10 | 370,000 | 1,031,640

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

9 | Reserves

A reconciliation of the opening and closing non-distributable reserve for the current year is as follows:

| Non-distributable reserve £
Brought forward | 207,489
Transfer | (153,994)
Other movement | -
Deferred tax | -
Carried forward | 53,495

Queensland Country Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

10 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | - | 18,360
Other borrowings | 50,795 | 158,437
| 50,795 | 176,797

Current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 2025 £ | 2024 £
Bank borrowings | - | 18,360

Bank borrowings are secured by fixed and floating charges over the company's assets.

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 370,000 | 1,031,640

Non-current loans and borrowings includes the following liabilities, on which security has been given by the company:

| 2025 £ | 2024 £
Bank borrowings | 370,000 | 1,031,640

Bank borrowings are secured by fixed and floating charges over the company's assets.