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Registration number: 12116697

Tan Yr Ogof Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Tan Yr Ogof Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Tan Yr Ogof Ltd

Company Information

Directors | Mr R M McBreeze Mr E W Roberts Mr P O McBreeze Mr H Roberts Mr E M Roberts

Registered office | Tan Yr Ogof Caravan Park Beach House Road Llanddulas Abergele Conwy LL22 8HA

Accountants | Aston Hughes & Co Chartered AccountantsSelby Towers 29 Princes Drive Colwyn Bay LL29 8PE

Tan Yr Ogof Ltd

(Registration number: 12116697)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 1
Tangible assets | 5 | 4,874,920 | 4,914,245
|  | 4,874,921 | 4,914,246
Current assets |  |  |
Stocks | 6 | 86,661 | 169,600
Debtors | 7 | 30,810 | 26,952
Cash at bank and in hand |  | 541,688 | 481,708
|  | 659,159 | 678,260
Creditors: Amounts falling due within one year | 8 | (293,421) | (273,301)
Net current assets |  | 365,738 | 404,959
Total assets less current liabilities |  | 5,240,659 | 5,319,205
Creditors: Amounts falling due after more than one year | 8 | (6,417) | (28,549)
Net assets |  | 5,234,242 | 5,290,656
Capital and reserves |  |  |
Called up share capital | 9 | 2,196 | 2,196
Share premium reserve |  | 4,850,478 | 4,850,478
Retained earnings |  | 381,568 | 437,982
Shareholders' funds |  | 5,234,242 | 5,290,656

For the financial year ending 30 November 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 5 May 2026 and signed on its behalf by:

Tan Yr Ogof Ltd

(Registration number: 12116697)
Balance Sheet as at 30 November 2025

......................................... Mr R M McBreeze Director
......................................... Mr H Roberts Director

Tan Yr Ogof Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 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:
Tan Yr Ogof Caravan Park
Beach House Road
Llanddulas
Abergele
Conwy
LL22 8HA

These financial statements were authorised for issue by the Board on 5 May 2026.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

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 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.

Tan Yr Ogof Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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
Park infrastructure | 2% straight line
Plant and machinery | 25% straight line
Motor vehicles | 25% straight line

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 held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. 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 | 10 year straight line

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.

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.

Tan Yr Ogof Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 8).

Tan Yr Ogof Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 December 2024 | 1 | 1
At 30 November 2025 | 1 | 1
Amortisation
Carrying amount
At 30 November 2025 | 1 | 1
At 30 November 2024 | 1 | 1

5 | Tangible assets

| Land and buildings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 5,000,000 | 33,703 | 84,158 | 5,117,861
Additions | - | - | 15,027 | 15,027
At 30 November 2025 | 5,000,000 | 33,703 | 99,185 | 5,132,888
Depreciation
At 1 December 2024 | 150,000 | 21,852 | 31,764 | 203,616
Charge for the year | 30,000 | 5,925 | 18,427 | 54,352
At 30 November 2025 | 180,000 | 27,777 | 50,191 | 257,968
Carrying amount
At 30 November 2025 | 4,820,000 | 5,926 | 48,994 | 4,874,920
At 30 November 2024 | 4,850,000 | 11,851 | 52,394 | 4,914,245

Included within the net book value of land and buildings above is £4,820,000 (2024 - £4,850,000) in respect of freehold land and buildings.

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 86,661 | 169,600

Tan Yr Ogof Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 11,507 | 6,780
Prepayments | 19,203 | 20,047
Other debtors | 100 | 125
| 30,810 | 26,952

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 20,987 | 20,986
Trade creditors |  | 4,507 | 9,797
Taxation and social security |  | 159,607 | 129,196
Other creditors |  | 108,320 | 113,322
|  | 293,421 | 273,301

Creditors include bank loans which are secured against the assets of the company of £20,987 (2024: £20,986).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 6,417 | 28,549

Creditors include bank loans which are secured against the assets of the company of £6,417 (2024: £28,549).

Tan Yr Ogof Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,200 | 1,200 | 1,200 | 1,200
G shares of £1 each | 996 | 996 | 996 | 996
| 2,196 | 2,196 | 2,196 | 2,196

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,417 | 28,549

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 20,987 | 20,986

Bank borrowings

Mortgage is denominated in british pound sterling with a nominal interest rate of 3% above the Bank of England base rate, and the final instalment is due on . The carrying amount at year end is £Nil (2024 - £Nil). The assets of the company have been pledged as security.