WILLOWTREE HOLIDAY PARK LIMITED Filleted Accounts Cover
WILLOWTREE HOLIDAY PARK LIMITED
Company No. 09588955
Information for Filing with The Registrar
30 September 2025
WILLOWTREE HOLIDAY PARK LIMITED Balance Sheet Registrar
at
30 September 2025
Company No.
09588955
Notes
2025
2024
£
£
Fixed assets
Tangible assets
4
1,062,2071,086,072
Investments
5
100100
1,062,3071,086,172
Current assets
Debtors
6
13,48524,759
Cash at bank and in hand
39,628-
53,11324,759
Creditors: Amount falling due within one year
7
(65,912)
(3,975)
Net current (liabilities)/assets
(12,799)
20,784
Total assets less current liabilities
1,049,5081,106,956
Creditors: Amounts falling due after more than one year
8
-
(222,894)
Provisions for liabilities
Deferred taxation
9
(134,661)
(134,661)
Net assets
914,847749,401
Capital and reserves
Called up share capital
22
Revaluation reserve
10
650,541650,541
Profit and loss account
10
264,30498,858
Total equity
914,847749,401
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 30 September 2025
And signed on its behalf by:
E.J. James
Director
30 September 2025
WILLOWTREE HOLIDAY PARK LIMITED Notes to the Accounts Registrar
for the year ended 30 September 2025
1
General information
Its registered number is: 09588955
Its registered office is:
Seacliff Holiday Estate
Oak Lane
Monster On Sea
Sheerness
ME12 3QS
The functional and presentational currency of the company is Sterling . The monetary amounts in the accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.
2
Accounting policies
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Leasehold land and buildings
2% Straight Line
Furniture, fittings and equipment
25% Reducing Balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Investments
Unlisted investments are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic financial instruments measured at fair value.
3
Employees
2025
2024
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 October 2024
1,097,8515,0001,102,851
At 30 September 2025
1,097,8515,0001,102,851
Depreciation
At 1 October 2024
14,1472,63216,779
Charge for the year
21,9571,90823,865
At 30 September 2025
36,1044,54040,644
Net book values
At 30 September 2025
1,061,7474601,062,207
At 30 September 2024
1,083,7042,3681,086,072
5
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 October 2024
100100
At 30 September 2025
100100
Provisions/Impairment
Net book values
At 30 September 2025
100100
At 30 September 2024
100100
6
Debtors
2025
2024
£
£
Trade debtors
-24,759
Other debtors
13,485-
13,48524,759
7
Creditors amounts falling due within one year:
2025
2024
£
£
Trade creditors
1,2201,365
Corporation tax
57,348-
Other taxes and social security
7,3442,510
Other creditors
-100
65,9123,975
8
Creditors amounts falling due after more than one year:
2025
2024
£
£
Other creditors
-222,894
-222,894
9
Provisions for liabilities
Deferred taxation
Accelerated Capital Allowances, Losses and Other Timing Differences
Total
£
£
At 1 October 2024
134,661
134,661
At 30 September 2025
134,661
134,661
2025
2024
£
£
Revaluation of land and buildings
134,661134,661
134,661134,661
10
Reserves
Revaluation Reserve
Total other reserves
£
£
At 1 October 2023
650,541
650,541
At 30 September 2024 and 1 October 2024
650,541
650,541
At 30 September 2025
650,541650,541
Revaluation reserve - reflects the revaluation of property other than investment properties.
Profit and loss account - includes all current and prior period retained profits and losses.
11
Related party disclosures
At the balance sheet date £nil was owed to the company by the Director.
Controlling party
Immediate controlling party
E. James controls the company
2025
2024
Transactions with related parties
£
£
Name of related party
Superior Enterprises
Description of relationship between the parties
Parent Company
Description of transaction and general amounts involved
Loan
Amount due (from)/to the related party
(13,485)
222,894
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