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Registered number:
FOR THE PERIOD ENDED 31 DECEMBER 2025
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BASLOW PARKS LIMITED
COMPANY INFORMATION
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BASLOW PARKS LIMITED
CONTENTS
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BASLOW PARKS LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2025
The Directors present their strategic report for the group for the period to 31 December 2025.
The Company is an intermediate parent of a group of residential and holiday parks, which trade and develop a number of sites across the United Kingdom. The Company continued to act as a holding company throughout the year.
The Directors are satisfied that the Company has continued to trade within expectations.
The Directors have identified the following principal risks and uncertainties:
Bad debts: Management manages credit control to minimise the risk of bad debts by chasing customers with overdue accounts and maintaining a regular dialogue to assess the situation. Provisions are recorded where there are indicators that debts may not be recoverable in part or whole. Investments: Management regularly reviews the trading performance of its subsidiaries and monitors the return on their investment. Inflation: In the 9 months to 31 December 2025 inflation rose to 3.4% (31 March 2025 - 2.6%). The Directors monitor the Company's costs and the profit margins. Interest rates: At 31 December 2025 the base rate of interest was 3.75% (31 March 2025 - 4.5%). As the Company holds large loan balances this presents a risk in increasing finance expenditure which has been seen in the current year.
Management reviews the level of turnover and operating profit which are set out in the Statement of Comprehensive Income. It also monitors the performance of its investments. Management is satisfied that the results for the period are in accordance with expectations.
There are no other key performance indicators.
This report was approved by the board and signed on its behalf.
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BASLOW PARKS LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2025
The Directors present their report and the financial statements for the period ended 31 December 2025.
The profit for the period, after taxation, amounted to £1,572,630 (March 2025 - £6,217,577).
No dividends have been paid in the year (Year ended 31 March 2025 - £6,225,013).
The Directors who served during the period were:
Mr J Voce was appointed as Director after the period end on 26th March 2026.
The Directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the Directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙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 Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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BASLOW PARKS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
The auditors, UHY Hacker Young, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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BASLOW PARKS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BASLOW PARKS LIMITED
We have audited the financial statements of Baslow Parks Limited (the 'Company') for the period ended 31 December 2025, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and notes to the financial statements, including 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 auditing the financial statements, we have concluded that the Directors' 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 Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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.
The other information comprises the information included in the Annual Report other than the financial statements and our auditors' report thereon. The Directors are responsible for the other information contained within the Annual Report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.
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BASLOW PARKS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BASLOW PARKS LIMITED (CONTINUED)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the 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 or the Directors' Report.
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BASLOW PARKS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BASLOW PARKS LIMITED (CONTINUED)
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 auditors' 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the acts by the company, which were contrary to applicable laws and regulations including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue, cost of stock and work in progress and the valuation of fixed assets. Audit procedures performed included: • review of the financial statement disclosures to underlying supporting documentation; • enquiries of management and testing of journals and evaluating whether there was evidence of bias by the director that represented a risk of material misstatement due to fraud; • making enquiries of management about non compliance with laws and regulations; • challenging assumptions and judgements made by management in their critical accounting estimates; • gaining an understanding of the internal controls in place through performing walkthrough procedures; • obtaining and reviewing valuation reports; • obtaining detailed stock and work in progress reports to determine accurate year end figures
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the Financial Statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.
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BASLOW PARKS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BASLOW PARKS LIMITED (CONTINUED)
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 auditors' 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.
for and on behalf of
Chartered Accountants
Statutory Auditors
14 Park Row
NG1 6GR
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BASLOW PARKS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 DECEMBER 2025
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BASLOW PARKS LIMITED
REGISTERED NUMBER: 11800488
BALANCE SHEET
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 11 to 19 form part of these financial statements.
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BASLOW PARKS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2025
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Baslow Parks Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 213 Cromford Road, Langley Mill, Nottingham, NG16 4EU.
The principal activity of the Company continued to be that of a holding company and the provision of management services. The Company is part of the Barney Group 1 Ltd Group of Companies and group accounts can be obtained from Companies House. The financial year end of the Company was changed from 31st March 2025 to 31st December 2025. Accordingly, the current financial statements are prepared for 9 months from 1st April 2025 to 31st December 2025 and as a result, the comparative figures stated in the statement of comprehensive income and the related notes are not comparable.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The Company's functional and presentational currency is pound sterling.
The level of rounding is to the nearest £.
The following principal accounting policies have been applied:
The Directors have considered the going concern basis in preparing these financial statements.
The current plans and forecasts indicate that the company will require the continued support of the group for the foreseeable future and the Directors are confident that the bank will continue to provide the support required. Accordingly the Directors consider it appropriate to prepare the financial statements on the going concern basis and no adjustments have been made should the Company/Group not be able to continue as a going concern.
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Statement of Comprehensive Income.
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Investments in subsidiaries are held at cost. Management regularly assess the value of each investment and make impairments where the fair value falls below historical cost. Management regularly assess the ability of each group company's ability to meet its group obligations and make impairments where the subsidiary is unable to meet them.
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
There were no factors that may affect future tax charges.
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Merger Reserve
Profit and loss account
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BASLOW PARKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
The Immediate Parent Undertaking is Barney Group 2 Ltd by virtue of its 100% controlling interest in Baslow Parks Limited.
The Ultimate Parent Undertaking is Barney Group 1 Ltd by virtue of its 100% controlling interest in Barney Group 2 Ltd. The Ultimate Controlling Parties are Mr A J Barney and Mrs D M Barney by virtue of their 100% shareholding in Barney Group 1 Ltd.
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