REGISTERED NUMBER: 01901871 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 31 December 2025

for

Sundown Pets Garden Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Statement of Comprehensive Income

10

Balance Sheet

11

Statement of Changes in Equity

12

Cash Flow Statement

13

Notes to the Cash Flow Statement

14

Notes to the Financial Statements

15

DIRECTORS:

Mrs G S Rhodes

Mrs D Griffin

S Malvern

REGISTERED OFFICE:

Treswell Road

Rampton

Nr Retford

Nottinghamshire

DN22 0HX

REGISTERED NUMBER:

01901871 (England and Wales)

SENIOR STATUTORY AUDITOR:

Samantha Hutton FCCA

AUDITORS:

KJA Kilner Johnson Ltd (Statutory Auditors)

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

The principal activities of the company for the year under review was that of operating an adventure theme park for younger children and accommodation at a holiday village, which trades under the name of "Sundown Adventureland".

REVIEW OF BUSINESS

Turnover increased by 7.1% compared to 2024, principally arising due to additional accommodation being available for customers at Wild Acre Village, the holiday accommodation immediately adjacent to the theme park.

Operating profit decreased from £483,834 to £385,219. This was principally due to an increase in wages costs arising from external pressures and legislation changes.

Loss before tax increased from £17,237 to £104,796, the further reduction in profits being due to the impact of interest on the company’s bank loans. After the year end, the company has refinanced their loans to reduce the total monthly interest payable which will significantly improve profits and working capital position.

Loss after tax for the year amounted to £94,098 compared to £34,053 in 2024. Notwithstanding the downturn in profit, the directors consider the underlying profitability of the company, especially the EBITDA, to be very strong. They are therefore satisfied with the performance of the company and anticipate an improved trading performance in 2026.

Net assets total £7,058,879 compared to £7,406,116, which the directors consider to be a very satisfactory state of affairs.

PRINCIPAL RISKS AND UNCERTAINTIES

In normal times, the company considers that the principal risk and uncertainty of the business is the weather. As a major visitor attraction, the visitor and revenue figures are very much dependent on the weather, especially at key times such as Easter and Christmas. The company has mitigated these risks as far as possible by having invested substantially in indoor attractions.

Although it would appear that the risks from Covid are now behind us, but it cannot be ruled out that a similar problem could arise in the future. It would also be true to recognise that we are all living in increasingly uncertain times, which could also adversely impact on visitor numbers and spend in the future.

Nevertheless, the directors consider the current financial strength of the company to be very strong as shown by its long history of successful trading and the company should be well placed to withstand further disruption, even though it would be very unwelcome.

KEY PERFORMANCE INDICATORS

The directors monitor the progress of the company by reference to the following KPIs:

2025

2024

£

£

Turnover

6,801,716

6,352,202

Gross profit percentage

44.9%

45.8%

Net loss percentage

(1.5%

)

(0.3%

)

The directors consider visitor numbers and visitor spends to be the main non-financial key performance indicators.

FUTURE PLANS

The directors plan to continue investment in new assets and development of the theme park and holiday village, whilst implementing cost saving measures to improve efficiency and profitability in the long term.

ON BEHALF OF THE BOARD:

Mrs D Griffin - Director

27 July 2026

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITIES

The principal activities of the company in the year under review were those of operating an adventure theme park for younger children and accommodation at a holiday village.

DIVIDENDS

No interim dividend was paid during the year. The directors recommend a final dividend of 421.90 per share.

The total distribution of dividends for the year ended 31 December 2025 will be £ 253,139 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mrs G S Rhodes

Mrs D Griffin

S Malvern

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, KJA Kilner Johnson Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs D Griffin - Director

27 July 2026

Opinion

We have audited the financial statements of Sundown Pets Garden Limited (the 'company') for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In planning and performing our audit, we obtained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates. We identified the principal laws and regulations relevant to the company as those relating to the Companies Act 2006, UK accounting standards, taxation legislation, health and safety legislation, employment law, environmental regulations, data protection legislation, and the regulatory requirements applicable to the operation of an adventure theme park and its attractions.

We made enquiries of management and those charged with governance regarding their knowledge of any actual or suspected instances of fraud, non-compliance with laws and regulations, litigation, claims, or other irregularities that could have a material effect on the financial statements. The responses received were communicated to the engagement team and considered as part of our risk assessment procedures.

We assessed the susceptibility of the financial statements to material misstatement, including the risk of fraud, and considered management's incentives and opportunities for fraudulent manipulation of the financial statements. We also considered the risk of management override of controls.

Our audit procedures included, but were not limited to:

- identifying and assessing the risks of material misstatement arising from fraud or non-compliance with laws and regulations;

- reviewing the design and implementation of relevant internal controls;

- testing transactions and balances to supporting documentation on a sample basis;

- reviewing accounting estimates and significant judgements for evidence of management bias;

- testing journal entries and other adjustments for appropriateness;

- considering compliance with relevant legislation affecting the operation of the business, including health and safety requirements where non-compliance could give rise to material liabilities or disclosures.

The purpose of our audit procedures is to provide reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. Because of the inherent limitations of an audit, there is an unavoidable risk that material misstatements may not be detected, particularly those resulting from fraud, as fraud may involve collusion, forgery, deliberate omissions, misrepresentations or the override of internal controls.

Our audit procedures did not identify any matters relating to fraud or non-compliance with laws and regulations that we considered required reporting.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Samantha Hutton FCCA (Senior Statutory Auditor)

for and on behalf of KJA Kilner Johnson Ltd (Statutory Auditors)

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

27 July 2026

TURNOVER

3

6,801,716

6,352,202

Cost of sales

3,751,133

3,436,919

GROSS PROFIT

3,050,583

2,915,283

Administrative expenses

2,692,396

2,471,280

358,187

444,003

Other operating income

27,032

39,831

OPERATING PROFIT

5

385,219

483,834

Interest receivable and similar income

6,925

1,839

392,144

485,673

Interest payable and similar expenses

6

496,940

502,910

LOSS BEFORE TAXATION

(104,796

)

(17,237

)

Tax on loss

7

(10,698

)

16,816

LOSS FOR THE FINANCIAL YEAR

(94,098

)

(34,053

)

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(94,098

)

(34,053

)

FIXED ASSETS

Intangible assets

9

-

-

Tangible assets

10

12,442,480

13,032,409

12,442,480

13,032,409

CURRENT ASSETS

Stocks

11

430,702

421,827

Debtors

12

295,835

235,777

Cash at bank and in hand

712,378

808,663

1,438,915

1,466,267

CREDITORS

Amounts falling due within one year

13

942,914

1,014,925

NET CURRENT ASSETS

496,001

451,342

TOTAL ASSETS LESS CURRENT LIABILITIES

12,938,481

13,483,751

CREDITORS

Amounts falling due after more than one year

14

(4,885,421

)

(5,072,757

)

PROVISIONS FOR LIABILITIES

18

(994,181

)

(1,004,878

)

NET ASSETS

7,058,879

7,406,116

CAPITAL AND RESERVES

Called up share capital

19

600

600

Capital redemption reserve

20

400

400

Capital contribution reserve

20

769,760

769,760

Retained earnings

20

6,288,119

6,635,356

SHAREHOLDERS' FUNDS

7,058,879

7,406,116

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

S Malvern - Director

Called up

Capital

Capital

share

Retained

redemption

contribution

Total

capital

earnings

reserve

reserve

equity

£

£

£

£

£

Balance at 1 January 2024

600

6,704,373

400

769,760

7,475,133

Changes in equity

Dividends

-

(34,964

)

-

-

(34,964

)

Total comprehensive income

-

(34,053

)

-

-

(34,053

)

Balance at 31 December 2024

600

6,635,356

400

769,760

7,406,116

Changes in equity

Dividends

-

(253,139

)

-

-

(253,139

)

Total comprehensive income

-

(94,098

)

-

-

(94,098

)

Balance at 31 December 2025

600

6,288,119

400

769,760

7,058,879

Cash flows from operating activities

Cash generated from operations

1

1,219,355

1,625,164

Interest paid

(445,445

)

(451,415

)

Interest element of hire purchase payments paid

(51,495

)

(51,495

)

Tax paid

(43,324

)

19,212

Net cash from operating activities

679,091

1,141,466

Cash flows from investing activities

Purchase of tangible fixed assets

(259,799

)

(349,660

)

Sale of tangible fixed assets

27,083

10,766

Interest received

6,925

1,839

Net cash from investing activities

(225,791

)

(337,055

)

Cash flows from financing activities

Loan repayments in year

(243,837

)

(266,458

)

Hire purchase repayments in year

(46,289

)

(46,288

)

Amount introduced by directors

258,039

860

Amount withdrawn by directors

(264,359

)

(207,526

)

Equity dividends paid

(253,139

)

(34,964

)

Net cash from financing activities

(549,585

)

(554,376

)

(Decrease)/increase in cash and cash equivalents

(96,285

)

250,035

Cash and cash equivalents at beginning of year

2

808,663

558,628

Cash and cash equivalents at end of year

2

712,378

808,663

1.	RECONCILIATION OF LOSS BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Loss before taxation

(104,796

)

(17,237

)

Depreciation charges

793,573

816,879

Loss/(profit) on disposal of fixed assets

29,072

(105

)

Finance costs

496,940

502,910

Finance income

(6,925

)

(1,839

)

1,207,864

1,300,608

(Increase)/decrease in stocks

(8,875

)

2,106

(Increase)/decrease in trade and other debtors

(46,833

)

151,343

Increase in trade and other creditors

67,199

171,107

Cash generated from operations

1,219,355

1,625,164

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 December 2025

31.12.25

1.1.25

£

£

Cash and cash equivalents

712,378

808,663

Year ended 31 December 2024

31.12.24

1.1.24

£

£

Cash and cash equivalents

808,663

558,628

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.1.25

Cash flow

At 31.12.25

£

£

£

Net cash

Cash at bank and in hand

808,663

(96,285

)

712,378

808,663

(96,285

)

712,378

Debt

Finance leases

(580,686

)

46,289

(534,397

)

Debts falling due within 1 year

(267,330

)

102,790

(164,540

)

Debts falling due after 1 year

(4,538,360

)

141,047

(4,397,313

)

(5,386,376

)

290,126

(5,096,250

)

Total

(4,577,713

)

193,841

(4,383,872

)

1.	STATUTORY INFORMATION

Sundown Pets Garden 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sale of park tickets, accommodation, and food from retail outlets, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

in accordance with the property

Improvements to property

-

33% straight line, 5% straight line and 2% straight line

Plant and machinery

-

25% reducing balance, 20% straight line, 10% straight line and 10% reducing balance

Fixtures and fittings

-

15% reducing balance, 10% reducing balance and 5% straight line

Motor vehicles

-

20% reducing balance

Computer equipment

-

33% reducing balance

Freehold property and certain other assets are not depreciated for the reasons set out in Note 11 to the accounts.

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 Comprehensive Income, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Gifts of assets

Gifts of assets to the company are recorded at fair value. Deferred taxation is provided in instances where the company has taken over a tax liability where holdover relief has been claimed.

3.

TURNOVER

The turnover and loss before taxation are attributable to the principal activities of the company.

An analysis of turnover by class of business is given below:

2025

2024

£

£

Park tickets

3,342,278

3,293,117

Accommodation

1,309,913

1,051,198

Retail

2,149,525

2,007,887

6,801,716

6,352,202

4.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

2,509,239

2,413,309

Social security costs

250,182

173,409

Other pension costs

37,306

32,802

2,796,727

2,619,520

The average number of employees during the year was as follows:

2025

2024

Directors

3

3

Park and support staff

130

128

133

131

The above numbers of employees include part-time and seasonal staff.

2025

2024

£

£

Directors' remuneration

199,189

177,682

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

3

3

5.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

2025

2024

£

£

Hoseasons sales commissions

262,408

224,715

Depreciation - owned assets

742,749

766,055

Depreciation - assets on hire purchase contracts

50,824

50,824

Loss/(profit) on disposal of fixed assets

29,072

(105

)

Auditors' remuneration

10,500

10,500

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Bank loan interest

425,207

408,125

Interest on overdue taxation

729

1,419

Loan

19,509

41,871

Hire purchase

51,495

51,495

496,940

502,910

7.

TAXATION

Analysis of the tax (credit)/charge

The tax (credit)/charge on the loss for the year was as follows:

2025

2024

£

£

Deferred tax

(10,698

)

16,816

Tax on loss

(10,698

)

16,816