REGISTERED NUMBER: 14328271 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

GARTH HOLIDAY PARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D E Rhodes

J Rhodes

R L Rhodes

REGISTERED OFFICE:

Garth Holiday Park

Garth Road

Machynlleth

Powys

SY20 8HQ

REGISTERED NUMBER:

14328271 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

10 Nicholas Street

Chester

CH1 2NX

FIXED ASSETS

Tangible assets

4

25,608

28,773

CURRENT ASSETS

Stocks

5

147,167

197,949

Debtors

6

211,273

114,603

Cash at bank and in hand

15,531

2,712

373,971

315,264

CREDITORS

Amounts falling due within one year

7

123,635

129,746

NET CURRENT ASSETS

250,336

185,518

TOTAL ASSETS LESS CURRENT LIABILITIES

275,944

214,291

PROVISIONS FOR LIABILITIES

8

6,400

7,193

NET ASSETS

269,544

207,098

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

269,344

206,898

SHAREHOLDERS' FUNDS

269,544

207,098

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 9th June 2026 and were signed on its behalf by:

D E Rhodes - Director

1.	STATUTORY INFORMATION

Garth Holiday Park 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" 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

32,994

8,552

1,038

42,584

Additions

5,355

-

407

5,762

At 31st December 2025

38,349

8,552

1,445

48,346

DEPRECIATION

At 1st January 2025

9,380

3,740

691

13,811

Charge for year

7,242

1,202

483

8,927

At 31st December 2025

16,622

4,942

1,174

22,738

NET BOOK VALUE

At 31st December 2025

21,727

3,610

271

25,608

At 31st December 2024

23,614

4,812

347

28,773

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

147,167

197,949

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

197,290

107,305

VAT

3,103

65

Prepayments

10,880

7,233

211,273

114,603

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

9,758

3,286

Tax

41,019

38,976

Social security and other taxes

2,726

-

Other creditors

226

-

Directors' current accounts

60,276

81,864

Accruals and deferred income

9,630

5,620

123,635

129,746

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

6,400

7,193

Deferred

tax

£

Balance at 1st January 2025

7,193

Changes in tax allowances

(793

)

Balance at 31st December 2025

6,400

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary A Shares

£1

100

100

100

Ordinary B Shares

£1

100

100

200

200

10.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

11.	ULTIMATE CONTROLLING PARTY

The controlling party is D E Rhodes.