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Registered number: 13681157
GRACE DIEU MANOR COUNTRY PARK LTD
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 DECEMBER 2025
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GRACE DIEU MANOR COUNTRY PARK LTD
REGISTERED NUMBER: 13681157
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Provisions for liabilities
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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 on 30 June 2026.
The notes on pages 3 to 10 form part of these financial statements.
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GRACE DIEU MANOR COUNTRY PARK LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Comprehensive income for the year
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Surplus on revaluation of freehold property
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Deferred tax on the revaluation of freehold property
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Total comprehensive income for the year
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Comprehensive income for the period
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Total comprehensive income for the period
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The notes on pages 3 to 10 form part of these financial statements.
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Grace Dieu Manor Country Park Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Countrywide Park Homes Ltd, 213 Cromford Road Langley Mill, Nottingham, NG16 4EU. The principal place of business is Silver Carrs Caravan Park, Low Hauxley, Northumberland, NE65 0WD.
The principal activity of the Company is that of a Property Investment Company.
The Company is part of the Barney Group 1 Ltd group and accounts can be obtained from Companies House.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 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 Company's functional and presentational currency is Pounds 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 group has the intention and ability 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 not be able to continue as a going concern.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Rent
Rental income is recognised evenly over the lease term.
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Corporation and deferred taxation
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The tax expense for the year comprises corporation 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 balance sheet 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 balance sheet date.
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 on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. No depreciation has been provided for on freehold property as the property is maintained in such a state of repair that it's residual value is at least equal to it's net book value. As a result the corresponding depreciation would not be material, and therfore is not charged to the profit and loss account. Freehold property is rented to a group company and as such is not classified as an investment.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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Revaluation of tangible fixed assets
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Individual freehold and leasehold properties are carried at current year value 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 balance sheet 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.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs.
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Provisions for liabilities
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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.
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 Profit and Loss Account.
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Judgements in applying accounting policies and key sources of estimation uncertainty
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Valuation of land and buildings
Land and buildings are stated at fair value based upon the valuation performed by an independent professional valuer or the Directors. Valuers and Directors have recent experience in the location and category of the property valued. Valuers have used observable market prices adjusted as necessary for any difference in the future, location or condition of the specific asset. Where available the Directors therefore rely on the calculations provided by third party property valuers which are prepared on generally accepted valuation methods.
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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The average monthly number of employees, including directors, during the period was 2 (March 2025 - 2)
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Charge for the period on owned assets
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Cost or valuation at 31 December 2025 is as follows:
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Directors' valuation 31 March 2025
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
5.Tangible fixed assets (continued)
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If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
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The Directors have considered the value as at 31 December 2025 and have determined there is no material change from the comparative period.
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Charged to profit or loss
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Charged to other comprehensive income
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The provision for deferred taxation is made up as follows:
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Accelerated capital allowances
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Revaluation of freehold property
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GRACE DIEU MANOR COUNTRY PARK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Allotted, called up and fully paid
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100 (2025 - 100) Ordinary shares of £1.00 each
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Related party transactions
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During the year the Company continued to operate loans with other group companies and its parent company. The net amounts owed to other group companies and its parent company at the period end was £5,508,367 (year ended 31 March 2025 - £5,562,367). These loans are interest free, unsecured and repayable on demand.
During the period the Company received rental income from other group companies amounting to £54,000 (year ended 31 March 2025 - £72,000).
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The immediate Parent Undertaking was Baslow Holdings Developments Limited by virtue of their 100% share capital holding.
The Ultimate Controlling Parent Undertaking is Barney Group 1 Ltd.
The Ultimate Controlling Party is Mr A J Barney and Mrs D M Barney by virtue of their joint shareholding in Barney Group 1 Ltd.
The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.
The audit report was signed on 30 June 2026 by Andrew Timms (Senior Statutory Auditor) on behalf of UHY Hacker Young.
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