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Registration number: 14545036

Beverley Holidays Leisure Limited
Annual Report and Consolidated Financial Statements
for the Year Ended 30 November 2025

Beverley Holidays Leisure Limited

Contents

Company Information | 1
Strategic Report | 2 to 3
Directors' Report | 4
Statement of Directors' Responsibilities | 5
Independent Auditor's Report | 6 to 9
Consolidated Profit and Loss Account and Statement of Retained Earnings | 10
Consolidated Statement of Comprehensive Income | 11
Consolidated Statement of Financial Position | 12
Statement of Financial Position | 13
Consolidated Statement of Changes in Equity | 14
Statement of Changes in Equity | 15
Consolidated Statement of Cash Flows | 16
Notes to the Financial Statements | 17 to 29

Beverley Holidays Leisure Limited

Company Information

Directors | Mr AS Jeavons Mrs CA Flower Mrs NC Furneaux Mrs LC Richards

Registered office | Jordan & Company Knighton House 62 Hagley Road Stourbridge West Midlands United Kingdom DY8 1QD

Auditors | Jordan & Company Knighton House 62 Hagley Road Stourbridge West Midlands DY8 1QD

Beverley Holidays Leisure Limited

Strategic Report for the Year Ended 30 November 2025

The directors present their strategic report for the year ended 30 November 2025.

Principal activity

The principal activity of the group is the hiring and selling of holiday homes.
Established over 65 years ago, this award-winning business operates in the scenic and picturesque
region of South Devon.
Main activities include:
• Selling Holiday Homes - Providing a variety of holiday homes for purchase, catering to diverse tastes and needs.
• Self-Catering and Touring Holidays - Offering self-catering accommodation as well as touring options for guests seeking flexibility and comfort.
• Leisure Facilities - The company provides an array of leisure facilities, including multiple swimming pools, ensuring a relaxing and enjoyable stay.
• Food and Beverage Services - Guests can enjoy a range of food and beverage activities, enhancing their holiday experience.

Fair review of the business

Turnover from continued operations for the year is £9,028,512.
Profit for the year, after taxation is £30,851.
The group has made consistent investments in projects throughout the park, enhancing both facilities and accommodation. This ongoing development has directly contributed to higher customer satisfaction and improved retention rates, as well as an increase in booking revenue and holiday home sales ownership.
In addition to improvements in customer-facing services, significant investments have been made into the park's infrastructure, ensuring a high standard of maintenance and longevity. The business has also prioritised the integration of technology, with ongoing improvements to systems and resources, providing a more seamless experience for both guests and staff.

The company's key financial and other performance indicators during the year were as follows:

Financial KPIs | Unit | 2025 | 2024
Turnover | £ | 9,028,512 | 9,485,878
Gross Profit | £ | 6,954,280 | 7,191,065
Administrative and Other Overheads | £ | 6,890,429 | 6,386,063
Profit before Taxation | £ | 63,851 | 805,002

In addition to the above, the directors track occupancy levels, monitor revenue, and gross profits from all revenue streams.

Beverley Holidays Leisure Limited

Strategic Report for the Year Ended 30 November 2025

Principal risks and uncertainties

The principal risks and uncertainties facing the group are broadly categorised into competitive and
economic risks:
Competitive Risks
The local area has a high concentration of holiday parks, leading to intense competition for new customers. The group must continually innovate and enhance its offerings to attract new guests while maintaining its efforts to retain the existing customer base.
Economic risks
Inflationary pressures have led to price increases from suppliers, both for raw materials and finished goods. Some of these increased costs have been passed on to customers; however, the group has also absorbed a portion of the additional expenses. Additionally, broader economic uncertainty and the rising cost of living may impact consumer spending habits, potentially reducing demand for leisure and holiday services. The group is closely monitoring these economic trends to adjust strategies and manage the impact on both customers and operational costs.

Approved and authorised by the Board on 27 March 2026 and signed on its behalf by:

......................................... Mrs CA Flower Director

Beverley Holidays Leisure Limited

Directors' Report for the Year Ended 30 November 2025

The directors present their report and the audited financial statements for the year ended 30 November 2025.

Directors of the group

The directors who held office during the year were as follows:

Mr AS Jeavons

Mrs CA Flower

Mrs NC Furneaux

Mrs LC Richards

Price risk, credit risk, liquidity risk and cash flow risk

The exposure of the company to price risk, credit risk, liquidity risk and cash flow risk is not material for the assessment of the assets, liabilities, financial position and profit or loss of the company.

Future developments

The directors continually assess the future business of the company and strive to maximise the profitability when considering the service provided for guests and holiday home owners. The likely future developments of the business currently consider the expansion of the owners fleet which is a growing trend of similar size park operators. Additionally, there will be continual investment in the park facilities and infrastructure.

Disclosure of information to the auditor

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Reappointment of auditors

The auditors Jordan & Company are deemed to be reappointed under section 487(2) of the Companies Act 2006.

Approved and authorised by the Board on 27 March 2026 and signed on its behalf by:

......................................... Mrs CA Flower Director

Beverley Holidays Leisure Limited

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report 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 group and the company and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• | 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 group's and the company's transactions and disclose with reasonable accuracy at any time the financial position of the group and 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 group and the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Beverley Holidays Leisure Limited

Independent Auditor's Report to the Members of Beverley Holidays Leisure Limited

Opinion

We have audited the financial statements of Beverley Holidays Leisure Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 November 2025, which comprise the Consolidated Profit and Loss Account and Statement of Retained Earnings, Consolidated Statement of Comprehensive Income, Consolidated Statement of Financial Position, Statement of Financial Position, Consolidated Statement of Changes in Equity, Statement of Changes in Equity, Consolidated Statement of Cash Flows, and 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 group's and the parent company's affairs as at 30 November 2025 and of the group's profit 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 auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group 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 director's 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 group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were 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 included in the annual report, other than the financial statements and our auditor’s report 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.

Beverley Holidays Leisure Limited

Independent Auditor's Report to the Members of Beverley Holidays Leisure Limited

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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matter 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 Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• | the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our 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 and the Directors' Report.

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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
• | the parent company 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 5], 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 is 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.

Auditor 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 an auditor’s report 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.

Beverley Holidays Leisure Limited

Independent Auditor's Report to the Members of Beverley Holidays Leisure Limited

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

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
• the engagement partner ensured that the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compliance with applicable laws
and regulations.
• we identified the laws and regulations applicable to the company through discussions with
directors and other management, and from our commercial knowledge and experience.
• we focused on specific laws and regulations which we considered may have a direct material
effect on the financial statements or the operations of the company, including the Companies Act
2006, taxation legislation and employment regulations.
We assessed the susceptibility of the company's financial statements to material misstatement,
including obtaining an understanding of how fraud might occur, by:
• making enquiries of management as to where they considered there was susceptibility to fraud,
their knowledge of actual, suspected and alleged fraud.
• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws
and regulations.
To address the risk of fraud through management bias and override of controls, we:
• performed analytical procedures to identify any unusual or unexpected relationships.
• tested journal entries to identify unusual transactions.
• assessed whether judgements and assumptions made in determining the accounting estimates
were indicative of potential bias.
• investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed
procedures which included, but were not limited to:
• agreeing financial statement disclosures to underlying supporting documentation.
• testing control systems by undertaking walkthrough directional testing procedures.
There are inherent limitations in our audit procedures described above. The more removed that laws
and regulations are from financial transactions, the less likely it is that we would become aware of
non-compliance. Auditing standards also limit the audit procedures required to identify
non-compliance with laws and regulations to enquiry of the directors and other management and the
inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error
as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Beverley Holidays Leisure Limited

Independent Auditor's Report to the Members of Beverley Holidays Leisure Limited

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 an auditor’s report 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.

......................................
Mark Jordan FCA (Senior Statutory Auditor)
For and on behalf of Jordan & Company, Statutory Auditor
Knighton House
62 Hagley Road
Stourbridge
West Midlands
DY8 1QD

27 March 2026

Beverley Holidays Leisure Limited

Consolidated Profit and Loss Account and Statement of Retained Earnings for the Year Ended 30 November 2025

| Note | 2025 £ | 2024 £
Turnover | 3 | 9,028,512 | 9,485,878
Cost of sales |  | (2,074,232) | (2,294,813)
Gross profit |  | 6,954,280 | 7,191,065
Administrative expenses |  | (6,684,913) | (6,170,573)
Operating profit | 5 | 269,367 | 1,020,492
Other interest receivable and similar income | 6 | 27,711 | 50,676
Interest payable and similar charges | 7 | (233,227) | (266,166)
|  | (205,516) | (215,490)
Profit before tax |  | 63,851 | 805,002
Taxation | 11 | (33,000) | (217,661)
Profit for the financial year |  | 30,851 | 587,341
Profit/(loss) attributable to: |  |  |
Owners of the company |  | 30,851 | 587,341
Retained earnings brought forward |  | 1,112,620 | 525,279
Retained earnings carried forward |  | 1,143,471 | 1,112,620

Beverley Holidays Leisure Limited

Consolidated Statement of Comprehensive Income for the Year Ended 30 November 2025

| 2025 £ | 2024 £
Profit for the year | 30,851 | 587,341
Total comprehensive income for the year | 30,851 | 587,341
Total comprehensive income attributable to: |  |
Owners of the company | 30,851 | 587,341

Beverley Holidays Leisure Limited

(Registration number: 14545036)
Consolidated Statement of Financial Position as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 12 | 11,317,816 | 10,649,023
Current assets |  |  |
Stocks | 14 | 831,397 | 1,010,548
Debtors | 15 | 350,992 | 260,569
Cash at bank and in hand |  | 1,447,982 | 1,976,067
|  | 2,630,371 | 3,247,184
Creditors: Amounts falling due within one year | 17 | (1,652,440) | (1,632,294)
Net current assets |  | 977,931 | 1,614,890
Total assets less current liabilities |  | 12,295,747 | 12,263,913
Creditors: Amounts falling due after more than one year | 17 | (2,960,822) | (2,992,839)
Provisions for liabilities | 18 | (617,000) | (584,000)
Net assets |  | 8,717,925 | 8,687,074
Capital and reserves |  |  |
Called up share capital | 20 | 5 | 5
Other reserves |  | 7,574,449 | 7,574,449
Retained earnings |  | 1,143,471 | 1,112,620
Equity attributable to owners of the company |  | 8,717,925 | 8,687,074
Shareholders' funds |  | 8,717,925 | 8,687,074

Approved and authorised by the Board on 27 March 2026 and signed on its behalf by:

......................................... Mrs CA Flower Director

Beverley Holidays Leisure Limited

(Registration number: 14545036)
Statement of Financial Position as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 13 | 7,350,020 | 7,350,020
Current assets |  |  |
Debtors | 15 | 5 | 5
Creditors: Amounts falling due within one year | 17 | (20) | (20)
Net current liabilities |  | (15) | (15)
Net assets |  | 7,350,005 | 7,350,005
Capital and reserves |  |  |
Called up share capital | 20 | 5 | 5
Retained earnings |  | 7,350,000 | 7,350,000
Shareholders' funds |  | 7,350,005 | 7,350,005

Approved and authorised by the Board on 27 March 2026 and signed on its behalf by:

......................................... Mrs CA Flower Director

Beverley Holidays Leisure Limited

Consolidated Statement of Changes in Equity for the Year Ended 30 November 2025
Equity attributable to the parent company

| Share capital £ | Other reserves £ | Retained earnings £ | Total £
At 1 December 2024 | 5 | 7,574,449 | 1,112,620 | 8,687,074
Profit for the year | - | - | 30,851 | 30,851
At 30 November 2025 | 5 | 7,574,449 | 1,143,471 | 8,717,925

| Total equity £
At 1 December 2024 | 8,687,074
Profit for the year | 30,851
At 30 November 2025 | 8,717,925

Beverley Holidays Leisure Limited

Statement of Changes in Equity for the Year Ended 30 November 2025

| Share capital £ | Retained earnings £ | Total £
At 1 December 2024 | 5 | 7,350,000 | 7,350,005
At 30 November 2025 | 5 | 7,350,000 | 7,350,005

| Share capital £ | Retained earnings £ | Total £
At 1 December 2023 | 5 | 7,350,000 | 7,350,005
At 30 November 2024 | 5 | 7,350,000 | 7,350,005

Beverley Holidays Leisure Limited

Consolidated Statement of Cash Flows for the Year Ended 30 November 2025

| Note | 2025 £ | 2024 £
Cash flows from operating activities
Profit for the year |  | 30,851 | 587,341
Adjustments to cash flows from non-cash items |  |  |
Depreciation and amortisation | 5 | 507,469 | 465,450
Profit on disposal of tangible assets | 4 | (290,299) | (67,939)
Finance income | 6 | (27,711) | (50,676)
Finance costs | 7 | 233,227 | 266,166
Income tax expense | 11 | 33,000 | 217,661
|  | 486,537 | 1,418,003
Working capital adjustments |  |  |
Decrease in stocks | 14 | 179,151 | 385,540
Increase in trade debtors | 15 | (90,423) | (79,253)
Increase/(decrease) in trade creditors | 17 | 103,886 | (741,724)
Cash generated from operations |  | 679,151 | 982,566
Income taxes (paid)/received | 11 | (156,661) | 34,837
Net cash flow from operating activities |  | 522,490 | 1,017,403
Cash flows from investing activities |  |  |
Interest received |  | 27,711 | 50,676
Acquisitions of tangible assets |  | (1,296,755) | (585,319)
Proceeds from sale of tangible assets |  | 410,793 | 186,885
Net cash flows from investing activities |  | (858,251) | (347,758)
Cash flows from financing activities |  |  |
Interest paid | 7 | (233,227) | (266,166)
Proceeds from bank borrowing draw downs |  | (278,940) | (251,871)
Payments to finance lease creditors |  | 319,843 | 343,471
Net cash flows from financing activities |  | (192,324) | (174,566)
Net (decrease)/increase in cash and cash equivalents |  | (528,085) | 495,079
Cash and cash equivalents at 1 December |  | 1,976,067 | 1,480,988
Cash and cash equivalents at 30 November |  | 1,447,982 | 1,976,067

Beverley Holidays Leisure Limited

Notes to the 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.

The address of its registered office is:
Jordan & Company
Knighton House
62 Hagley Road
Stourbridge
West Midlands
DY8 1QD
United Kingdom

These financial statements were authorised for issue by the Board on 27 March 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.
The financial statements are prepared in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following reduced disclosures available under FRS 102:
(a) Disclosures in respect of each class of share capital have not been presented,
(b) No statement of cash flows has been presented for the company.
(c) Disclosures in respect of financial instruments have not been presented,
(d) No disclosure has been given for the aggregate remuneration of key management personnel.

Beverley Holidays Leisure Limited

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

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the company and its subsidiary undertakings drawn up to 30 November 2025.

A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
The results of subsidiaries acquired or disposed of during the year are included in the Income Statement from the effective date of acquisition or up to the effective date of disposal, as appropriate. Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.
Inter-company transactions, balances and unrealised gains on transactions between the company and its subsidiaries, which are related parties, are eliminated in full.
Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.
Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.

Going concern

The financial statements have been prepared on a going concern basis. The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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 group’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the group.
The group 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 group's activities.
Specifically, revenue from the sale of holiday homes is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the unit.

Tax

The tax expense for the period comprises current and deferred 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.

Beverley Holidays Leisure Limited

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

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 group operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the consolidated financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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.
Assets held under finance leases are depreciated in the same manner as owned assets.
At each reporting date, a review of the carrying amounts of property, plant and equipment is undertaken to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss.
If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, to the extent that the increased carrying amount does not exceed the carrying amount that would have been determined (net of depreciation) had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

Beverley Holidays Leisure Limited

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

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:
No depreciation is charged on freehold land.

Asset class | Depreciation method and rate
Freehold property | 3% straight line
Caravans and equipment | 15% reducing balance
Fixtures and fittings | 25% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the group will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Beverley Holidays Leisure Limited

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

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 income statement 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 group has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to a passage of time is recognised as interest expense.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the group 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.

Beverley Holidays Leisure Limited

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

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost

3 | Turnover

The analysis of the group's turnover for the year from continuing operations is as follows:

| 2025 £ | 2024 £
Hire/sale of holiday home units and associated revenues within the UK | 9,028,512 | 9,485,878

4 | Other gains and losses

The analysis of the group's other gains and losses for the year is as follows:

| 2025 £ | 2024 £
Gain on disposal of tangible assets | 290,299 | 67,939

5 | Operating profit

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 507,469 | 465,450
Profit on disposal of property, plant and equipment | (290,299) | (67,939)

6 | Other interest receivable and similar income

| 2025 £ | 2024 £
Interest income on bank deposits | 26,440 | 37,133
Other finance income | 1,271 | 13,543
| 27,711 | 50,676

Beverley Holidays Leisure Limited

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

7 | Interest payable and similar expenses

| 2025 £ | 2024 £
Interest on bank overdrafts and borrowings | 170,363 | 212,040
Interest on obligations under finance leases and hire purchase contracts | 62,864 | 54,126
| 233,227 | 266,166

8 | Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

| 2025 £ | 2024 £
Wages and salaries | 2,919,190 | 2,706,357
Social security costs | 277,666 | 208,280
Pension costs, defined contribution scheme | 167,256 | 88,226
| 3,364,112 | 3,002,863

The average number of persons employed by the group (including directors) during the year, analysed by category was as follows:

| 2025 No. | 2024 No.
Management and administrative staff | 26 | 26
Site, facilities and other staff | 98 | 96
| 124 | 122

9 | Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Directors remuneration | 454,556 | 444,323

Beverley Holidays Leisure Limited

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

During the year the number of directors who were receiving benefits and share incentives was as follows:

| 2025 No. | 2024 No.
Accruing benefits under defined benefit pension scheme | 4 | 4

In respect of the highest paid director:

| 2025 £ | 2024 £
Remuneration | 160,334 | 139,169

10 | Auditors' remuneration

| 2025 £ | 2024 £
Audit of these financial statements | 15,300 | 15,000

11 | Taxation

Tax charged/(credited) in the consolidated income statement

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | - | 156,661
Deferred taxation |  |
Arising from origination and reversal of timing differences | 33,000 | 61,000
Tax expense in the income statement | 33,000 | 217,661

The tax on profit before tax for the year is the same as the standard rate of corporation tax in the UK (2024 - the same as the standard rate of corporation tax in the UK) of 25% (2024 - 25%).
The differences are reconciled below:

| 2025 £ | 2024 £
Profit before tax | 63,851 | 805,002
Corporation tax at standard rate | 15,963 | 201,251
Tax increase from effect of capital allowances and depreciation | 17,037 | 16,410
Total tax charge | 33,000 | 217,661

Beverley Holidays Leisure Limited

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

12 | Tangible assets

Group

| Freehold land and property £ | Fixtures and fittings £ | Caravans and equipment £ | Motor vehicles £
Cost or valuation
At 1 December 2024 | 9,001,260 | 504,197 | 4,054,231 | 210,183
Additions | 517,234 | 61,127 | 717,477 | 917
Disposals | - | - | (422,712) | (5,311)
At 30 November 2025 | 9,518,494 | 565,324 | 4,348,996 | 205,789
Depreciation
At 1 December 2024 | 571,359 | 258,437 | 2,181,121 | 109,931
Charge for the year | 67,613 | 61,932 | 352,860 | 25,063
Eliminated on disposal | - | - | (303,689) | (3,840)
At 30 November 2025 | 638,972 | 320,369 | 2,230,292 | 131,154
Carrying amount
At 30 November 2025 | 8,879,522 | 244,955 | 2,118,704 | 74,635
At 30 November 2024 | 8,429,901 | 245,760 | 1,873,110 | 100,252

| Total £
Cost or valuation
At 1 December 2024 | 13,769,871
Additions | 1,296,755
Disposals | (428,023)
At 30 November 2025 | 14,638,603
Depreciation
At 1 December 2024 | 3,120,848
Charge for the year | 507,468
Eliminated on disposal | (307,529)
At 30 November 2025 | 3,320,787
Carrying amount
At 30 November 2025 | 11,317,816
At 30 November 2024 | 10,649,023

Beverley Holidays Leisure Limited

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

Included within the net book value of land and buildings above is £8,879,522 (2024 - £8,429,901) in respect of freehold land and buildings.
The individual parent company has no tangible assets.

13 | Investments

Company

| 2025 £ | 2024 £
Investments in subsidiaries | 7,350,020 | 7,350,020

Subsidiaries | £
Cost or valuation
At 1 December 2024 | 7,350,020
Provision
Carrying amount
At 30 November 2025 | 7,350,020
At 30 November 2024 | 7,350,020

14 | Stocks

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Holiday home stock and goods for resale | 831,397 | 1,010,548 | - | -

15 | Debtors

| Group | Company
Current | 2025 £ | 2024 £ | 2025 £ | 2024 £
Trade debtors | 75,586 | 5,671 | - | -
Other debtors | 5 | 5 | 5 | 5
Prepayments | 275,401 | 254,893 | - | -
| 350,992 | 260,569 | 5 | 5

Beverley Holidays Leisure Limited

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

16 | Cash and cash equivalents

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Cash on hand | 44,835 | 59,289 | - | -
Cash at bank | 1,403,147 | 1,916,778 | - | -
| 1,447,982 | 1,976,067 | - | -

17 | Creditors

|  | Group | Company
| Note | 2025 £ | 2024 £ | 2025 £ | 2024 £
Due within one year |  |  |  |  |
Loans and borrowings | 21 | 477,234 | 404,313 | - | -
Trade creditors |  | 351,911 | 387,620 | 20 | 20
Social security and other taxes |  | 213,732 | 166,661 | - | -
Other payables |  | 10 | 10 | - | -
Accruals |  | 609,553 | 517,029 | - | -
Income tax liability | 11 | - | 156,661 | - | -
|  | 1,652,440 | 1,632,294 | 20 | 20
Due after one year |  |  |  |  |
Loans and borrowings | 21 | 2,960,822 | 2,992,839 | - | -

18 | Provisions for liabilities

Group

| Deferred tax £ | Total £
At 1 December 2024 | 584,000 | 584,000
Increase (decrease) in existing provisions | 33,000 | 33,000
At 30 November 2025 | 617,000 | 617,000

Beverley Holidays Leisure Limited

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

19 | Pension and other schemes

Defined contribution pension scheme

The group operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the group to the scheme and amounted to £167,256 (2024 - £88,226).

20 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £0.001 each | 5,102 | 5.10 | 5,102 | 5.10

21 | Loans and borrowings

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 2,324,507 | 2,603,447 | - | -
Hire purchase contracts | 636,315 | 389,392 | - | -
| 2,960,822 | 2,992,839 | - | -

Current loans and borrowings

| Group | Company
| 2025 £ | 2024 £ | 2025 £ | 2024 £
Bank borrowings | 270,000 | 270,000 | - | -
Hire purchase contracts | 207,234 | 134,313 | - | -
| 477,234 | 404,313 | - | -

Bank borrowings

The company has a Commercial Mortgage Loan facility with HSBC Bank repayable in instalments.
The carrying amount at year end is £2,594,507 (2024 - £2,873,497).
The Commercial Mortgage Loan facility was granted in the year by HSBC UK bank plc and is repayable in monthly instalments. There is a first legal charge over the property at Beverley Park Holiday Centre and a debenture including a fixed charge over all present freehold property.

Beverley Holidays Leisure Limited

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

22 | Obligations under leases and hire purchase contracts

Group

Finance leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 207,234 | 134,313
Later than one year and not later than five years | 636,315 | 389,392
| 843,549 | 523,705

Hire purchase agreements are secured on the assets to which the hire purchase agreement is concerned.