Company No: 01471222 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.12.2025		31.01.2025
		£		£
Fixed assets
Tangible assets	3	562,696		541,618
		562,696		541,618
Current assets
Stocks		289,215		340,735
Debtors	4	561,941		958,776
Cash at bank and in hand		97,525		35,424
		948,681		1,334,935
Creditors: amounts falling due within one year	5	( 791,019)		( 403,748)
Net current assets		157,662		931,187
Total assets less current liabilities		720,358		1,472,805
Creditors: amounts falling due after more than one year		( 67,000)		( 46,858)
Net assets		653,358		1,425,947
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		652,358		1,424,947
Total shareholders' funds		653,358		1,425,947

For the financial period 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 financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Hardwick Parks Limited (registered number: 01471222) were approved and authorised for issue by the Board of Directors on 22 September 2026. They were signed on its behalf by:

R A Hardick Director

1. Accounting policies

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.

General information and basis of accounting

Hardwick Parks 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 56 The Square, Chagford, TQ13 8AE, United Kingdom. The principal place of business is Hardwick Parks, Downs Road, Stanlake, Witney, OX29 7PZ.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

Going concern

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.

Reporting period length

The company has prepared accounts to 31 December 2025 in order to align its financial year end with that of the rest of the group companies.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts for the Company's main activities as follows:

Site Rents/Bookings/Pitch fees - Income is recognised over the rental period on a straight line basis.

Caravan sales - Income is recognised when significant risks and rewards have transferred which is typically when the caravan is delivered to the customer.

Sundry turnover - All other income is recognised when goods or services have been supplied.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line and reducing balance basis over its expected useful life, as follows:

Land and buildings	0 - 5 % reducing balance
	50 years straight line
Plant and machinery	20 % reducing balance
Vehicles	20 % reducing balance
Office equipment	20 % reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value. Cost typically represents the purchase price. Net realisable value represents the estimated selling price, in the ordinary course of business, less the estimated costs to sell.

Financial instruments

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.

2. Employees

	Period from 01.02.2025 to 31.12.2025		Year ended 31.01.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	16		17

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 February 2025	958,937		354,926		0		42,747		1,356,610
Additions	0		37,385		21,000		1,924		60,309
Disposals	0		( 88,751)		0		( 13,512)		( 102,263)
At 31 December 2025	958,937		303,560		21,000		31,159		1,314,656
Accumulated depreciation
At 01 February 2025	479,185		298,824		0		36,983		814,992
Charge for the financial period	16,536		16,162		1,400		1,137		35,235
Disposals	0		( 85,258)		0		( 13,009)		( 98,267)
At 31 December 2025	495,721		229,728		1,400		25,111		751,960
Net book value
At 31 December 2025	463,216		73,832		19,600		6,048		562,696
At 31 January 2025	479,752		56,102		0		5,764		541,618

Included within the net book value of land and buildings above is £29,043 (2025 - £29,043) in respect of freehold land and buildings and £434,173 (2025: £450,709) in respect of long leasehold land and buildings.

4. Debtors

	31.12.2025		31.01.2025
	£		£
Trade debtors	412,686		79,504
Amounts owed by Group undertakings	0		744,942
Prepayments	42,884		34,065
VAT recoverable	0		5,265
Other debtors	106,371		95,000
	561,941		958,776

5. Creditors: amounts falling due within one year

	31.12.2025		31.01.2025
	£		£
Trade creditors	13,840		50,763
Accruals and deferred income	460,761		204,736
Taxation and social security	58,087		2,615
Other creditors	258,331		145,634
	791,019		403,748

6. Called-up share capital

	31.12.2025		31.01.2025
	£		£
Allotted, called-up and fully-paid
249 Ordinary shares of £ 1.00 each	249		249
751 Preference shares of £ 1.00 each	751		751
	1,000		1,000

7. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	31.12.2025		31.01.2025
	£		£
Within one year	105,082		100,259
Between one and five years	420,327		403,452
After five years	5,071,852		4,960,530
	5,597,261		5,464,241

The company's operating lease commitments relate to long-leashold land. At the balance sheet date the remaining term of this lease was in excess of 53 years.

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

During the period, a loan existed between Devon Valley Park Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Hardwick Parks Limited was £100,475 (2025: £Nil).

During the period, a loan existed between Brechin Investments Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Brechin Investments Limited was £209,583 (2025: £Nil).

During the period, a loan existed between Rosecliston Park Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Rosecliston Park Limited was £9,400 (2025: £Nil).

During the period, a loan existed between Ocean Cove Group Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Ocean Cove Group Limited was £2,353 (2025: £Nil).

During the period, a loan existed between Ayersmont Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Hardwick Parks Limited was £1,474 (2025: £744,942).

During the period, a loan existed between Landscove Holiday Park Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Landscove Holiday Park Limited was £12,525 (2025: £Nil).

During the period, a loan existed between Wilson Leisure Limited and Hardwick Parks Limited. The balance is repayable on demand and no interest was charged during the period. At the balance sheet date, the amount due to Wilson Leisure Limited was £14,447 (2025: £145,000).