REGISTERED NUMBER: 06917411 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DALY LEISURE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H P Daly

J J Daly

P M Daly

M T G Daly

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

06917411 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

142,583

171,583

Property, plant and equipment

5

1,423,660

1,439,290

1,566,243

1,610,873

CURRENT ASSETS

Stocks

61,348

81,748

Debtors

6

29,706

15,094

Cash at bank and in hand

363,997

350,378

455,051

447,220

CREDITORS

Amounts falling due within one year

7

1,157,986

1,149,282

NET CURRENT LIABILITIES

(702,935

)

(702,062

)

TOTAL ASSETS LESS CURRENT LIABILITIES

863,308

908,811

CREDITORS

Amounts falling due after more than one year

8

(702,777

)

(757,448

)

PROVISIONS FOR LIABILITIES

(30,809

)

(31,277

)

NET ASSETS

129,722

120,086

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

129,622

119,986

SHAREHOLDERS' FUNDS

129,722

120,086

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

H P Daly - Director

M T G Daly - Director

J J Daly - Director

P M Daly - Director

1.	STATUTORY INFORMATION

Daly Leisure Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sale of caravans, pitch fees and associated services in respect of operating a caravan park.

Caravan sales are recognised as the goods are supplied.

Pitch fee income and associated services are recognised based on consumption with accrued or deferred income adjustments as necessary.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost less land element

Fixtures, fittings and equipment

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company has implemented automatic enrolment into a work place pension scheme for all employees.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

290,000

AMORTISATION

At 1 April 2025

118,417

Charge for year

29,000

At 31 March 2026

147,417

NET BOOK VALUE

At 31 March 2026

142,583

At 31 March 2025

171,583

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

1,465,818

44,327

1,510,145

Additions

-

2,076

2,076

At 31 March 2026

1,465,818

46,403

1,512,221

DEPRECIATION

At 1 April 2025

53,760

17,095

70,855

Charge for year

13,316

4,390

17,706

At 31 March 2026

67,076

21,485

88,561

NET BOOK VALUE

At 31 March 2026

1,398,742

24,918

1,423,660

At 31 March 2025

1,412,058

27,232

1,439,290

Included in cost of land and buildings is freehold land of £ 800,000 (2025 - £ 800,000 ) which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

50

250

Other debtors

29,656

14,844

29,706

15,094

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

52,095

50,877

Trade creditors

9,903

12,079

Amounts owed to group undertakings

852,023

851,105

Amounts owed to associates

-

1,741

Taxation and social security

52,288

58,097

Other creditors

191,677

175,383

1,157,986

1,149,282

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

702,777

757,448

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

450,773

511,337

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

754,872

808,325

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

76

Ordinary A

£1

76

76

6

Ordinary B

£1

6

6

6

Ordinary C

£1

6

6

6

Ordinary D

£1

6

6

6

Ordinary E

£1

6

6

100

100

11.	CONTINGENT LIABILITIES

The company's bankers hold a cross guarantee between the company, its parent company, Scout Cragg Holiday Park Limited and associated companies, Causey Hill Caravan Park Limited and Daly Holiday Parks Limited.

It is the opinion of the directors that this guarantee will not crystallise and is therefore not provided in these financial statements.

12.	RELATED PARTY DISCLOSURES

The company's ultimate parent undertaking is Scout Cragg Holiday Park Limited, a company incorporated in the United Kingdom.