St Helens in the Park Limited 31/12/2025 iXBRL

Company registration number: 01205509

St Helens in the Park Limited

Unaudited filleted financial statements

31 December 2025

St Helens in the Park Limited

Contents

Statement of financial position

Statement of changes in equity

Notes to the financial statements

St Helens in the Park Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	690,263		737,303
		_______		_______
			690,263		737,303

Current assets
Stocks		1,383		1,140
Debtors	6	112,485		36,349
Cash at bank and in hand		330,539		311,713
		_______		_______
		444,407		349,202
Creditors: amounts falling due
within one year	7	( 582,529)		( 432,694)
		_______		_______
Net current liabilities			( 138,122)		( 83,492)
			_______		_______
Total assets less current liabilities			552,141		653,811


Provisions for liabilities			-		( 27,288)

			_______		_______
Net assets			552,141		626,523
			_______		_______

Capital and reserves
Called up share capital			80,000		80,000
Profit and loss account			472,141		546,523
			_______		_______
Shareholders funds			552,141		626,523
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

The Viscount Downe

Director

Company registration number: 01205509

St Helens in the Park Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	80,000	821,047	901,047

Loss for the year		( 274,524)	( 274,524)
	_______	_______	_______
Total comprehensive income for the year	-	( 274,524)	( 274,524)

	_______	_______	_______
At 31 December 2024 and 1 January 2025	80,000	546,523	626,523

Loss for the year		( 74,382)	( 74,382)
	_______	_______	_______
Total comprehensive income for the year	-	( 74,382)	( 74,382)

	_______	_______	_______
At 31 December 2025	80,000	472,141	552,141
	_______	_______	_______

St Helens in the Park Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is St Helens in the Park Ltd, The Estate Office, Wykeham, Scarborough, North Yorkshire, YO13 9QD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Long leasehold property	-	Over the remaining life of the lease and temporary constructions straight line over ten years
Fixtures, fittings and equipment	-	Fixtures and fittings over 4, 7 and 20 years
Park vehicles in fixtures and fittings	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 11 (2024: 9 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	221,745	197,790
Other pension costs	16,349	17,590
	_______	_______
	238,094	215,380
	_______	_______

5. Tangible assets

	Long leasehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	620,462	865,449	5,544	1,491,455
Additions	11,555	5,002	17,995	34,552
	_______	_______	_______	_______
At 31 December 2025	632,017	870,451	23,539	1,526,007
	_______	_______	_______	_______
Depreciation
At 1 January 2025	430,030	319,932	4,192	754,154
Charge for the year	14,126	66,751	713	81,590
	_______	_______	_______	_______
At 31 December 2025	444,156	386,683	4,905	835,744
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	187,861	483,768	18,634	690,263
	_______	_______	_______	_______
At 31 December 2024	190,432	545,517	1,352	737,301
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	17,162	5,769
Other debtors	95,323	30,580
	_______	_______
	112,485	36,349
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	132,015	36,458
Social security and other taxes	7,459	2,576
Other creditors	443,055	393,660
	_______	_______
	582,529	432,694
	_______	_______

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
The Wykeham Estate Settlement - customer	8,031	-	7,539	2,489
The Wykeham Estate Settlement - supplier	111,592	106,427	( 25,291)	( 18,644)
Wykeham Farms Limited - supplier	171	354	-	(79)
Dawnay Estates Limited - supplier	480	480	(144)	-
	_______	_______	_______	_______

The company's head office is situated at the Estate Office in Wykeham. This is also the main office for a number of interrelated trusts and companies.The company has transactions with the other parties in the normal course of business and these are described above.

9. Controlling party

The Viscount Downe who through personal share holdings and Wykeham Trustees Limited owns the share capital.