REGISTERED NUMBER: 01144927 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Harford Bridge Park Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L Pattison

P Williamson

N Williamson

Ms H J Williamson

SECRETARY:

P Williamson

REGISTERED OFFICE:

Harford Bridge

Tavistock

Devon

PL19 9LS

REGISTERED NUMBER:

01144927 (England and Wales)

ACCOUNTANTS:

Andrew Baker

Chartered Accountant

Victoria House

St Catherines Hill

Launceston

Cornwall

PL15 7EJ

FIXED ASSETS

Tangible assets

4

2,991,665

2,983,068

CURRENT ASSETS

Stocks

5,419

43,693

Debtors

5

169,707

108,265

Cash at bank and in hand

133,597

105,835

308,723

257,793

CREDITORS

Amounts falling due within one year

6

385,070

331,040

NET CURRENT LIABILITIES

(76,347

)

(73,247

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,915,318

2,909,821

CREDITORS

Amounts falling due after more than one year

7

(71,366

)

(113,647

)

PROVISIONS FOR LIABILITIES

(386,071

)

(386,399

)

NET ASSETS

2,457,881

2,409,775

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

1,707,429

1,707,429

Retained earnings

750,352

702,246

SHAREHOLDERS' FUNDS

2,457,881

2,409,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by:

P Williamson - Director

N Williamson - Director

Ms L Pattison - Director

Ms H J Williamson - Director

1.	STATUTORY INFORMATION

Harford Bridge 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.

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 as modified by the revaluation of certain assets.

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.

Freehold property

-

at varying rates on cost

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Caravans, Pods & Tipis

-

10% on cost

Freehold property is to be held under the revaluation model and carried at a revalued amount, being their fair value at the date of valuation less and subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value with revaluations occuring every 5 years. The fair value of the property improvements incorporated into the freehold property on valuation is deemed to be the historic net book value, and they continue to be depreciated either on a straight line basis over 10, 20 or 25 years.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit and loss or a revaluation loss exceeds the accumulated gains recognised in equity ; such gains and losses are recognised in the profit and loss.

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.

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.

The accounts for the year ended 28th February 2025 have been restated as the deferred tax provision in relation to the revaluation of Harford Bridge Park was overstated by £150,858.

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST OR VALUATION

At 1 March 2025

2,847,355

-

394,671

Additions

-

34,600

5,116

Disposals

-

-

-

At 28 February 2026

2,847,355

34,600

399,787

DEPRECIATION

At 1 March 2025

222,355

-

275,595

Charge for year

17,314

2,883

18,174

Eliminated on disposal

-

-

-

At 28 February 2026

239,669

2,883

293,769

NET BOOK VALUE

At 28 February 2026

2,607,686

31,717

106,018

At 28 February 2025

2,625,000

-

119,076

Fixtures

Caravans,

and

Motor

Pods &

fittings

vehicles

Tipis

Totals

£

£

£

£

COST OR VALUATION

At 1 March 2025

57,139

6,495

367,615

3,673,275

Additions

2,975

-

40,085

82,776

Disposals

-

-

(19,892

)

(19,892

)

At 28 February 2026

60,114

6,495

387,808

3,736,159

DEPRECIATION

At 1 March 2025

49,553

2,477

140,227

690,207

Charge for year

1,642

804

31,042

71,859

Eliminated on disposal

-

-

(17,572

)

(17,572

)

At 28 February 2026

51,195

3,281

153,697

744,494

NET BOOK VALUE

At 28 February 2026

8,919

3,214

234,111

2,991,665

At 28 February 2025

7,586

4,018

227,388

2,983,068

Land and buildings with a carrying amount of £479,973 and property improvements with a carrying amount of £112,392 ( being cost of £334,747 and depreciation of £222,355 ) were revalued in January 2025.

Cost or valuation at 28 February 2026 is represented by:

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

Valuation in 2025

2,847,355

-

-

Cost

-

34,600

399,787

2,847,355

34,600

399,787

Fixtures

Caravans,

and

Motor

Pods &

fittings

vehicles

Tipis

Totals

£

£

£

£

Valuation in 2025

-

-

-

2,847,355

Cost

60,114

6,495

387,808

888,804

60,114

6,495

387,808

3,736,159

If freehold land and buildings had not been revalued it would have been included at the following historical cost:

28.2.26

28.2.25

as

restated

£

£

Cost

814,720

814,720

Aggregate depreciation

239,669

222,355

Land and buildings were valued on an open market basis on 26 January 2025 by Sanderson Weatherall, Chartered Surveyors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

as

restated

£

£

Trade debtors

157,046

105,741

Other debtors

12,661

2,524

169,707

108,265

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

as

restated

£

£

Bank loans and overdrafts

19,342

30,595

Hire purchase contracts

13,495

12,330

Trade creditors

47,992

9,795

Taxation and social security

56,447

40,890

Other creditors

247,794

237,430

385,070

331,040

Included within Other Creditors are prepaid site fees and deposits received in advance of £228,515 (2025: £217,311) that relate to the following season.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

as

restated

£

£

Bank loans

47,086

65,156

Hire purchase contracts

-

13,252

Other creditors

24,280

35,239

71,366

113,647

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

as

restated

£

£

Bank loans

66,428

95,751

Hire purchase contracts

13,495

25,582

79,923

121,333

Security in favour of Lloyds exits on all liabilities due to the bank.

9.

RESERVES

Revaluation

reserve

£

At 1 March 2025

and 28 February 2026

1,707,429