Registration number: 05002428

Coly Vale Holiday Park Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Coly Vale Holiday Park Limited

Company Information

Directors

Mr N M Parker Mr J P Parker

Registered office

28 Alexandra Terrace Exmouth Devon EX8 1BD

Bankers

HSBC Bank Plc 250 High Street Exeter Devon EX4 3PZ

Accountants

Thompson Jenner LLP Chartered Accountants 28 Alexandra Terrace Exmouth Devon EX8 1BD

Coly Vale Holiday Park Limited

(Registration number: 05002428)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	996,652	1,001,060
Current assets
Debtors	6	1,822	1,911
Cash at bank and in hand		47,881	42,482
		49,703	44,393
Creditors: Amounts falling due within one year	7	(257,421)	(262,052)
Net current liabilities		(207,718)	(217,659)
Total assets less current liabilities		788,934	783,401
Provisions for liabilities		(128,495)	(129,745)
Net assets		660,439	653,656
Capital and reserves
Called up share capital		6	6
Revaluation reserve		542,067	545,817
Retained earnings		118,366	107,833
Shareholders' funds		660,439	653,656

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Coly Vale Holiday Park Limited

(Registration number: 05002428)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 22 September 2026 and signed on its behalf by:
 

......................................... Mr J P Parker Director

Coly Vale Holiday Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Alexandra Terrace
Exmouth
Devon
EX8 1BD
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Grant income relates to the Business Support Grant and is recognised under the accrual model.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Coly Vale Holiday Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land	Not depreciated
Plant and machinery	20% straight line basis
Motor vehicles	20% straight line basis
Office equipment	20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Coly Vale Holiday Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Coly Vale Holiday Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	140,000	140,000
At 31 December 2025	140,000	140,000
Amortisation
At 1 January 2025	140,000	140,000
At 31 December 2025	140,000	140,000
Carrying amount
At 31 December 2025	-	-

5	Tangible assets

	Freehold land and buildings £	Office equipment £	Motor vehicles  £	Plant and machinery  £	Total £
Cost or valuation
At 1 January 2025	1,000,000	1,324	38,664	1,534	1,041,522
Revaluations	(5,000)	-	-	-	(5,000)
Additions	-	669	-	401	1,070
Disposals	-	-	-	(265)	(265)
At 31 December 2025	995,000	1,993	38,664	1,670	1,037,327
Depreciation
At 1 January 2025	-	264	38,664	1,534	40,462
Charge for the year	-	398	-	80	478
Eliminated on disposal	-	-	-	(265)	(265)
At 31 December 2025	-	662	38,664	1,349	40,675
Carrying amount
At 31 December 2025	995,000	1,331	-	321	996,652
At 31 December 2024	1,000,000	1,060	-	-	1,001,060

Revaluation

The fair value of the company's Freehold land and buildings was revalued on 31 December 2025. The valuation was provided by Fox Leisure. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £324,438 (2024 - £324,438).

Coly Vale Holiday Park Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

	2025 £	2024 £
Trade debtors	818	527
Prepayments and accrued income	1,004	1,384
Total current trade and other debtors	1,822	1,911

7

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	1,285	474
Taxation and social security	20,727	20,505
Other creditors	231,309	236,973
Accrued expenses	4,100	4,100
	257,421	262,052