Willowbank Holiday Park Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03589095 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Willowbank Holiday Park Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R H Darling

Mrs J A Darling

R S Darling

SECRETARY:

Mrs J A Darling

REGISTERED OFFICE:

Ash House

Catterick Bridge

Richmond

NORTH YORKSHIRE

REGISTERED NUMBER:

03589095 (England and Wales)

ACCOUNTANTS:

Yorkshire Accountants Ripon

Eva Lett House

1 South Crescent

Ripon

North Yorkshire

HG4 1SN

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

3,544,867

2,817,086

3,544,867

2,817,086

CURRENT ASSETS

Stocks

174,550

314,607

Debtors

6

373,467

616,352

Cash at bank and in hand

284,704

469,500

832,721

1,400,459

CREDITORS

Amounts falling due within one year

7

707,475

816,313

NET CURRENT ASSETS

125,246

584,146

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,670,113

3,401,232

PROVISIONS FOR LIABILITIES

52,209

27,117

NET ASSETS

3,617,904

3,374,115

CAPITAL AND RESERVES

Called up share capital

500,000

Retained earnings

3,117,904

2,874,115

SHAREHOLDERS' FUNDS

3,617,904

3,374,115

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

R H Darling - Director

1.	STATUTORY INFORMATION

Willowbank 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

2% on cost

Plant and Machinery

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

2,000,000

AMORTISATION

At 1 December 2024

and 30 November 2025

2,000,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Wardens

Plant and

Motor

Property

Accommodation

Machinery

Vehicles

Totals

£

COST

At 1 December 2024

2,805,416

22,382

350,903

134,449

3,313,150

Additions

558,230

-

161,959

41,000

761,189

At 30 November 2025

3,363,646

22,382

512,862

175,449

4,074,339

DEPRECIATION

At 1 December 2024

207,268

3,917

187,313

97,566

496,064

Charge for year

9,960

-

16,068

7,380

33,408

At 30 November 2025

217,228

3,917

203,381

104,946

529,472

NET BOOK VALUE

At 30 November 2025

3,146,418

18,465

309,481

70,503

3,544,867

At 30 November 2024

2,598,148

18,465

163,590

36,883

2,817,086

Included in cost of land and buildings is freehold land of £ 2,101,777 (2024 - £ 2,101,777 ) which is not depreciated.

6.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade Debtors

35,193

341,240

Prepayments and Accrued Income

65,798

25,296

VAT

32,476

9,816

133,467

376,352

2025

2024

£

Amounts falling due after more than one year:

Other debtors

240,000

Aggregate amounts

373,467

616,352

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade Creditors

459,501

597,523

Taxation

28,867

59,773

Other Taxes and PAYE

5,672

3,492

Accruals and Deferred Income

189,952

132,042

Directors' current accounts

23,483

707,475

816,313

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Darling family being the directors RH, JA and RS Darling.