| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| Purn Holiday Park Limited |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| Purn Holiday Park Limited |
| Purn Holiday Park Limited (Registered number: 05413489) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Purn Holiday Park Limited |
| Company Information |
| for the Year Ended 31 October 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Parkview |
| 23 Wadham Street |
| Weston-super-Mare |
| Somerset |
| BS23 1JZ |
| Purn Holiday Park Limited (Registered number: 05413489) |
| Balance Sheet |
| 31 October 2025 |
| 31.10.25 | 31.10.24 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
| PROVISIONS FOR LIABILITIES | 8 | ( |
) | ( |
) |
| ACCRUALS AND DEFERRED INCOME | 9 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Purn Holiday Park Limited (Registered number: 05413489) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Purn Holiday Park Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Revenue recognition |
| Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue represents the amounts derived from the provision of goods and services which fall within the company's activities, stated net of VAT. Revenue is measured at the fair value of the consideration received, net of discounts, rebates and value added tax. |
| Income invoiced or cash received for site fees, holidays and other goods and services relating to future periods is included within deferred income. |
| Tangible fixed assets |
| Depreciation is provided at the following rates in order to write off each asset over its estimated useful life. |
| Freehold buildings - 50 years |
| Plant and machinery etc - 5 to 10 years |
| No depreciation is provided on freehold land. |
| 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 Income Statement, 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Purn Holiday Park Limited (Registered number: 05413489) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold |
| land and | Plant and |
| buildings | machinery | Totals |
| £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | DEBTORS |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Amounts owed by group undertakings |
| Aggregate amounts |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Purn Holiday Park Limited (Registered number: 05413489) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Hire purchase contracts |
| 8. | PROVISIONS FOR LIABILITIES |
| 31.10.25 | 31.10.24 |
| £ | £ |
| Deferred tax | 177,428 | 178,089 |
| Deferred |
| tax |
| £ |
| Balance at 1 November 2024 |
| Provided during year | ( |
) |
| Balance at 31 October 2025 |
| 9. | ACCRUALS AND DEFERRED INCOME |
| Income invoiced or cash received for site fees, holidays and other goods and services relating to a future period is included within deferred income. |
| 10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 11. | CONTINGENT LIABILITIES |
| Total financial commitments, guarantees and contingencies undertaken on behalf of the parent company West Country Park Homes Ltd which are not included in the balance sheet amount to £2,716,379 (2024 £2,951,749). |
| 12. | ULTIMATE PARENT COMPANY |
| The ultimate parent company is West Country Park Homes Ltd, a company incorporated in England and Wales. |