ACCOUNTS - Final Accounts

The property was professionally valued by Avison Young (UK) Limited, independent chartered surveyors and RICS registered valuers, at £6,225,000 as at 22 January 2026. The valuation was based on market value and adopted by the director at 31 March 2026.

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

Registered number: 00989743

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	ARKLEY ESTATES LIMITED


ARKLEY ESTATES LIMITED

COMPANY INFORMATION

Director	M. C. Annis


Registered number	00989743


Registered office	2nd Floor, Origin One
	108 High Street
	Crawley
	West Sussex
	RH10 1BD


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


ARKLEY ESTATES LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Statement of changes in equity	3
Notes to the financial statements	4 - 8


ARKLEY ESTATES LIMITED REGISTERED NUMBER:00989743

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		6,240,515		6,089,822
			6,240,515		6,089,822
Current assets
Stocks		646,442		884,845
Debtors: amounts falling due within one year	5	1,633,213		1,065,209
Cash at bank and in hand		19,341		14,403
		2,298,996		1,964,457
Creditors: amounts falling due within one year	6	(141,445)		(339,380)
Net current assets			2,157,551		1,625,077
Total assets less current liabilities			8,398,066		7,714,899
Provisions for liabilities
Deferred tax		(1,520,500)		(1,479,215)
			(1,520,500)		(1,479,215)
Net assets			6,877,566		6,235,684

Capital and reserves
Allotted, called up and fully paid share capital	1,000	1,000
Revaluation reserve	4,648,975	4,536,475
Profit and loss account	2,227,591	1,698,209
	6,877,566	6,235,684

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M. C. Annis

Director

Date: 9 September 2026

The notes on pages 4 to 8 form part of these financial statements.

Page 1


ARKLEY ESTATES LIMITED REGISTERED NUMBER:00989743

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2026

Page 2


ARKLEY ESTATES LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2026

	Called up share capital	Revaluation reserve	Profit and loss account	Total equity
	£	£	£	£
At 1 April 2024	1,000	4,536,475	1,369,110	5,906,585
Comprehensive income for the year
Profit for the year	-	-	329,099	329,099
Total comprehensive income for the year	-	-	329,099	329,099

At 1 April 2025	1,000	4,536,475	1,698,209	6,235,684
Comprehensive income for the year
Profit for the year	-	-	529,382	529,382
Surplus on revaluation of freehold property	-	150,000	-	150,000
Deferred tax on revaluation	-	(37,500)	-	(37,500)
Total comprehensive income for the year	-	112,500	529,382	641,882
At 31 March 2026	1,000	4,648,975	2,227,591	6,877,566

The notes on pages 4 to 8 form part of these financial statements.

Page 3


ARKLEY ESTATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Arkley Estates Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 2nd Floor Origin One, 108 High Street, Crawley, West Sussex, RH10 1BD. The principal place of business is Arkley Residential Park, Barnet Road, Barnet, EN5 3JQ.

The Company is part of the Monte Carlo Parks Ltd Group.

The Company's functional and presentation currency is GBP, rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover is recognised by the Company to the extent that it obtains the right to consideration in exchange for its performance. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. Monies received in advance are treated as deferred income and held as payments on account.

Pitch fees, recharges and commissions are recognised on an accruals basis in the period to which they relate.

Sales of mobile homes are recognised when the risks and rewards of ownership are transferred to the customer, usually on occupation when the park home agreement is signed or legal completion takes place.

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 4


ARKLEY ESTATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property	-	Not depreciated
Plant and machinery	-	20% reducing balance
Fixtures and fittings	-	20% reducing balance

No depreciation has been provided on freehold property as the property is held at valuation.

2.5

Revaluation of tangible fixed assets

Individual freehold properties are carried at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Page 5


ARKLEY ESTATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

3.	Employees
	The Company has no employees other than the director, who did not receive any remuneration (2025 - £Nil).

4.	Tangible fixed assets

	Freehold property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost or valuation
At 1 April 2025	6,075,000	16,218	2,102	6,093,320
Additions	-	2,573	-	2,573
Revaluations	150,000	-	-	150,000
At 31 March 2026	6,225,000	18,791	2,102	6,245,893
Depreciation
At 1 April 2025	-	1,396	2,102	3,498
Charge for the year on owned assets	-	1,880	-	1,880
At 31 March 2026	-	3,276	2,102	5,378
Net book value
At 31 March 2026	6,225,000	15,515	-	6,240,515
At 31 March 2025	6,075,000	14,822	-	6,089,822


Cost	158,516	158,516
Net book value	158,516	158,516

Page 6


ARKLEY ESTATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Trade debtors	5,593	11,207
Amounts owed by group undertakings	1,616,347	1,042,936
Other debtors	11,228	11,066
Prepayments and accrued income	45	-
	1,633,213	1,065,209

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	107,702	174,260
Amounts owed to group undertakings	-	88,000
Corporation tax	31,250	37,500
Other taxation and social security	-	2,531
Other creditors	-	35,000
Accruals and deferred income	2,493	2,089
	141,445	339,380

7.	Contingent liabilities

A contingent liability exists in respect of group borrowings at the balance sheet date in respect of an unlimited multilateral guarantee in favour of HSBC Plc. The guarantee is given by Monte Carlo Parks Ltd, Five Furlongs Country Park Ltd, Red River Country Park Ltd, Rice & Cole Ltd, Arkley Estates Ltd, Lutterworth Country Park Ltd, Havenwood Country Park Ltd, Willoway Mobile Home Park Ltd, Walton Hall Manor Country Park Ltd, Yarwell Estates Ltd and Hemsby Estates Ltd.

The guarantee is secured by a fixed charge over the Group's freehold and leasehold properties and a floating charge over all Group assets both present and future.

8.	Related party transactions
	The Company has taken advantage of the exemption available within FRS 102 Section 33.1A, from disclosing transactions entered into with entities which are a wholly owned part of the group.

9.	Controlling party

The immediate parent undertaking is Monte Carlo Parks Ltd.

The ultimate parent undertaking and the largest group to consolidate these financial statements is Monte Carlo Parks Ltd. Copies of the Monte Carlo Parks Ltd consolidated financial statements can be obtained from Companies House.

The ultimate controlling party is M. C. Annis by virtue of his 75% shareholding in Monte Carlo Parks Ltd.

Page 7


ARKLEY ESTATES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

10.	Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 9 September 2026 by Andrew Hookway FCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 8