Adventure Attractions Limited - Filleted accounts

Registered number

02754127

Adventure Attractions Limited

Unaudited Filleted Accounts

31 December 2025

Adventure Attractions Limited
Registered number:		02754127
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		21,516			28,688
Tangible assets	4		608,812			679,560
			630,328			708,248

Current assets
Stocks		193,311			200,215
Debtors	5	120,512			105,240
Cash at bank and in hand		1,491,502			1,181,664
		1,805,325			1,487,119

Creditors: amounts falling due within one year	6	(963,440)			(898,152)

Net current assets			841,885			588,967

Total assets less current liabilities			1,472,213			1,297,215

Creditors: amounts falling due after more than one year	7		(168,818)			(265,826)

Provisions for liabilities			(76,915)			(102,784)


Net assets			1,226,480			928,605

Capital and reserves
Called up share capital			73			73
Share premium			417			417
Profit and loss account			1,225,990			928,115

Shareholder's funds			1,226,480			928,605

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr R Holburn
Director
Approved by the board on 7 August 2026

Adventure Attractions Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			20% reducing balance or 10% straight line (depending on the asset category)
	Motor vehicles			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number
	Average number of persons employed by the company

	Salaried employees					21		21
	Wage-paid employees					132		110
						153		131


3	Intangible fixed assets							£
	Technology developments:

	Cost
	At 1 January 2025							44,070
	At 31 December 2025							44,070

	Amortisation
	At 1 January 2025							15,382
	Provided during the year							7,172
	At 31 December 2025							22,554

	Net book value
	At 31 December 2025							21,516
	At 31 December 2024							28,688

	Technological development costs are amortised on a 25% reducing balance basis over their estimated useful life.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	599,117		2,030,960		109,979		2,740,056
	Additions	-		80,306		-		80,306
	Disposals	-		(10,950)		-		(10,950)
	At 31 December 2025	599,117		2,100,316		109,979		2,809,412

	Depreciation
	At 1 January 2025	413,489		1,614,358		32,649		2,060,496
	Charge for the year	35,762		93,664		19,332		148,758
	On disposals	-		(8,654)		-		(8,654)
	At 31 December 2025	449,251		1,699,368		51,981		2,200,600

	Net book value
	At 31 December 2025	149,866		400,948		57,998		608,812
	At 31 December 2024	185,628		416,602		77,330		679,560


5	Debtors					2025		2024
£							£

	Trade debtors					29,631		49,065
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					1,250		4,043
	Other debtors					89,631		52,132
						120,512		105,240


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					119,497		120,955
	Trade creditors					228,622		144,285
	Taxation and social security costs					327,523		289,028
	Other creditors					287,798		343,884
						963,440		898,152


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Non-equity preference shares					50,000		50,000
	Bank loans					118,818		215,826
						168,818		265,826


8	Other information

	Adventure Attractions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2nd Floor
	Nucleus House
	2 Lower Mortlake Road
	Richmond
	TW9 2JA