ACCOUNTS - Final Accounts

The freehold property was professionally valued by Avison Young (UK) Limited, independent chartered surveyors and RICS registered valuers, at £2,600,000 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:

Company registration number: 10834039

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	RED RIVER COUNTRY PARK LIMITED


RED RIVER COUNTRY PARK LIMITED

COMPANY INFORMATION

Director	M.C. Annis


Registered number	10834039


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


RED RIVER COUNTRY PARK LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 6


RED RIVER COUNTRY PARK LIMITED REGISTERED NUMBER:10834039

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		2,600,000		1,450,000
			2,600,000		1,450,000
Current assets
Debtors: amounts falling due within one year	5	3,631,855		3,521,619
Cash at bank and in hand		16,477		36,286
		3,648,332		3,557,905
Creditors: amounts falling due within one year	6	(97,802)		(113,596)
Net current assets			3,550,530		3,444,309
Total assets less current liabilities			6,150,530		4,894,309
Provisions for liabilities
Deferred tax		(448,297)		(160,794)
			(448,297)		(160,794)
Net assets			5,702,233		4,733,515

Capital and reserves
Allotted, called up and fully paid share capital	200	200
Revaluation reserve	1,352,682	490,182
Profit and loss account	4,349,351	4,243,133
	5,702,233	4,733,515

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 2 to 6 form part of these financial statements.

Page 1


RED RIVER COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Red River Country Park Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is 2nd Floor, Origin One, 108 High Street, Crawley, West Sussex, United Kingdom, RH10 1BD. The principal place of business is Red River Country Park, Kingsmans Farm Road, Hullbridge, Hockley, Essex, SS5 6EP.

This 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

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

Pitch fees

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

Sales of park homes

Sales of park 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.

Recharge of expenses

The recharge of expenses is recognised on an accruals basis in the period to which they relate.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2


RED RIVER COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

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.

2.5

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
				Computer equipment	-	25% reducing balance

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.

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

Page 3


RED RIVER COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Revaluation of tangible fixed assets

Individual freehold 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 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.

2.7

Financial instruments

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 objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

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

Page 4


RED RIVER COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

	Freehold property	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 April 2025	1,450,000	470	1,450,470
Revaluations	1,150,000	-	1,150,000
At 31 March 2026	2,600,000	470	2,600,470
Depreciation
At 1 April 2025	-	470	470
At 31 March 2026	-	470	470
Net book value
At 31 March 2026	2,600,000	-	2,600,000
At 31 March 2025	1,450,000	-	1,450,000


Cost	799,023	799,023
Net book value	799,023	799,023

Debtors

					2026	2025
					£	£


Trade debtors	12,179	23,117
Amounts owed by group undertakings	3,619,077	3,497,669
Other debtors	49	756
Prepayments and accrued income	550	77
	3,631,855	3,521,619

Page 5


RED RIVER COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

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

Trade creditors	45,633	53,795
Amounts owed to group undertakings	-	1,727
Corporation tax	31,958	37,281
Accruals and deferred income	20,211	20,793
	97,802	113,596

7.	Contingent liabilities

A contingent liability exists in respect of group borrowings of £20,318,459 (2025: £21,216,283) 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 Monte Carlo Parks Ltd 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.

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 6