Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13539761 Mr Steven Clapperton Mr William Davidson Mr Paul Fallon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13539761 2024-08-31 13539761 2025-08-31 13539761 2024-09-01 2025-08-31 13539761 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13539761 frs-core:FurnitureFittings 2024-09-01 2025-08-31 13539761 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 13539761 frs-core:ShareCapital 2025-08-31 13539761 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13539761 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13539761 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 13539761 frs-bus:SmallEntities 2024-09-01 2025-08-31 13539761 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13539761 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13539761 frs-bus:OrdinaryShareClass2 2024-09-01 2025-08-31 13539761 frs-bus:OrdinaryShareClass2 2025-08-31 13539761 1 2024-09-01 2025-08-31 13539761 frs-bus:Director1 2024-09-01 2025-08-31 13539761 frs-bus:Director2 2024-09-01 2025-08-31 13539761 frs-bus:Director3 2024-09-01 2025-08-31 13539761 frs-countries:EnglandWales 2024-09-01 2025-08-31 13539761 2023-08-31 13539761 2024-08-31 13539761 2023-09-01 2024-08-31 13539761 frs-core:ShareCapital 2024-08-31 13539761 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13539761 frs-bus:OrdinaryShareClass2 2023-09-01 2024-08-31
Registered number: 13539761
FOREST VIEW HOLIDAY PARK LIMITED
ABRIDGED Financial Statements
For The Year Ended 31 August 2025
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 13539761
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,086,077 1,023,082
1,086,077 1,023,082
CURRENT ASSETS
Stocks 360,723 308,810
Debtors 40,720 1,256
Cash at bank and in hand 16,144 6,296
417,587 316,362
Creditors: Amounts Falling Due Within One Year (1,496,823 ) (1,317,984 )
NET CURRENT ASSETS (LIABILITIES) (1,079,236 ) (1,001,622 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,841 21,460
NET ASSETS 6,841 21,460
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 6,741 21,360
SHAREHOLDERS' FUNDS 6,841 21,460
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 25 August 2026 and were signed on its behalf by:
Mr Steven Clapperton
Director
25 August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
FOREST VIEW HOLIDAY PARK LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 13539761 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
No dividends have been paid and none are proposed.
Transactions Seven Springs Limited which is an associated company being wholly owned by the parent company, The Luxury Lodge Group Limited are reported in the notes to the accounts.
There are no related party transactions other than those reported in Note 12.
There are no contingent liabilities or other post balance sheet events to report.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The Company (being a wholly owned subsidiary) is exempt from the requirement to prepare group accounts (small company exemption). The parent company, The Luxury Lodge Group Limited was incorporated in Great Britain.
2.2. Turnover
Turnover will represent net invoiced sales of holiday accommodation, together with pitch and other site fees receivable, excluding Value Added Tax (VAT). Trading in the construction and sale of holiday accommodation started in the year, but the site is not yet operational.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.
Freehold - see below
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
No depreciation is provided in the year of acquisition.
Freehold Holiday Lodge Property
The freehold park site and subsequent development work including integral features is valued at cost. It is envisaged that once the development work is complete then the holiday park will be valued at  open market value. The surplus or deficit arising from the  revaluation at each year or period end date will then be dealt with through profit and loss account. No depreciation is provided in the period of development.
2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in Progress has been valued at prime cost of labour and other direct expenses.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Accounting Reference Date
The accounting reference date is 28 August.
These accounts are for the year ended 31 August 2025.
2.7. Comparative Figures
The comparative figures used throughout these accounts are as at 31 August 2024 or are for the year ended on that date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was as follows: NIL (2024: NIL)
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4. Tangible Assets
Total
£
Cost or Valuation
As at 1 September 2024 1,029,520
Additions 68,714
As at 31 August 2025 1,098,234
Depreciation
As at 1 September 2024 6,438
Provided during the period 5,719
As at 31 August 2025 12,157
Net Book Value
As at 31 August 2025 1,086,077
As at 1 September 2024 1,023,082
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5. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
6. Related Party Transactions
Transactions with Associated Company
Seven Springs Limited is an associated company being wholly owned by the parent company, The Luxury Lodge Group Limited.
Monies loaned by Seven Springs Limited as at 31 August 2025 totalled £616,601 (2024 £395,000).
The loan is interest free.
7. Ultimate Controlling Party
The Company was controlled by The Luxury Lodge Group Ltd who held all 100 £1 A Ordinary shares throughout the year.
8. Parent Company
The Company is a wholly owned subsidiary of The Luxury Lodge Group Limited.
The director, Mr Steven Clapperton owns 2 25p Ordinary Shares in The Luxury Lodge Group Limited representing 50% of the issued share capital, with the director Mr Richard Cross and his wife Mrs Maria Cross each holding 1 25p Ordinary Share which together represents the other 50% of the issued share capital.
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