Company No:
Contents
| Note | 31.12.2025 | 31.01.2025 | ||
| £ | £ | |||
| Fixed assets | ||||
| Investments | 3 |
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| 12,495,974 | 15,000,000 | |||
| Creditors: amounts falling due within one year | 4 | (
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(
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| Net current liabilities | (3,752,400) | (3,750,000) | ||
| Total assets less current liabilities | 8,743,574 | 11,250,000 | ||
| Net assets |
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| Capital and reserves | ||||
| Called-up share capital | 5 |
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| Profit and loss account |
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| Total shareholders' funds |
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Directors' responsibilities:
The financial statements of Ayersmont (H) Limited (registered number:
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Mrs M Newing
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.
Ayersmont (H) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.
The principal place of business is Landscove Holiday Park, Gillard Road, Brixham, TQ5 9EP.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
Group accounts exemption s399
The Company has taken advantage of the exemption in section 399 of the Companies Act 2006 not to prepare consolidated accounts, because the group it heads qualifies as small. The financial statements present information about the Company as an individual entity only.
These financial statements are prepared for an 11‑month reporting period, whereas the comparative period covered 12 months. As a result, the amounts presented in the current year’s financial statements are not directly comparable with the prior period.
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.
Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.
Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| Period from 01.02.2025 to 31.12.2025 |
Year ended 31.01.2025 |
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| Number | Number | ||
| Monthly average number of persons employed by the Company during the period, including directors |
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Investments in subsidiaries
| 31.12.2025 | |
| £ | |
| Cost | |
| At 01 February 2025 |
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| Additions |
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| Disposals | (
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| At 31 December 2025 |
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| Carrying value at 31 December 2025 |
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| Carrying value at 31 January 2025 |
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The company holds the entire called up share capital of Ayersmont Limited (company number: 02454902). The relevant address is the company's registered office as disclosed in Note 1.
| 31.12.2025 | 31.01.2025 | ||
| £ | £ | ||
| Amounts owed to Group undertakings |
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| Accruals |
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| Other creditors |
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| 31.12.2025 | 31.01.2025 | ||
| £ | £ | ||
| Allotted, called-up and fully-paid | |||
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| Nil
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| 1,000 | 11,250,000 |
Transactions with entities in which the entity itself has a participating interest
| 31.12.2025 | 31.01.2025 | ||
| £ | £ | ||
| Ayersmont Limited | (3,748,679) | 0 |
The balance due represents amounts paid on behalf of the company, together with repayments. The balance is unsecured, interest-free and payable on demand.