ACCOUNTS - Final Accounts

Registered number: 12408905

COTSWOLD HILLS COUNTRY PARK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

COTSWOLD HILLS COUNTRY PARK LIMITED

REGISTERED NUMBER: 12408905

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Intangible assets	4		10,000		-
Tangible assets	5		193,091		161,665
			203,091		161,665
Current assets
Stocks	6	84,691		102,291
Debtors: amounts falling due within one year	7	375,642		376,728
Bank and cash balances		164,209		188,865
		624,542		667,884
Creditors: amounts falling due within one year	8	(86,634)		(166,230)
Net current assets			537,908		501,654
Total assets less current liabilities			740,999		663,319
Provisions for liabilities
Deferred tax	9	(22,130)		(21,105)
			(22,130)		(21,105)
Net assets			718,869		642,214

Capital and reserves
Called up share capital	10	2	2
Profit and loss account		718,867	642,212
		718,869	642,214

Page 1

COTSWOLD HILLS COUNTRY PARK LIMITED

REGISTERED NUMBER: 12408905

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

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:

Mr T White

Director

Date: 19 October 2026

The notes on pages 3 to 10 form part of these financial statements.

Page 2

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Cotswold Hills Country Park Limited is a private Company limited by shares incorporated in England and Wales, within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, United Kingdom, CB4 0WZ.

The principal activity of the Company continued to be that of operating a holiday park.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 Company's functional and presentational currency is pounds sterling.

The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The directors have considered the going concern basis in preparing these financial statements. They have concluded that the going concern basis is appropriate because sufficient funds will be generated from future trading and continued support for a period of at least twelve months from the date of the approval of these financial statements to enable the Company to meet its liabilities as they arise.

The financial statements do not include any adjustments that would result from the withdrawal of this support.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sales of units are recognised when the risks and rewards of ownership are transferred to the customer and legal completion takes place.

All other income is recognised on an accruals basis in the period to which it relates.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Current and deferred taxation

The tax expense for the year comprises corporation 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 balance sheet 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 balance sheet date.

2.7

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, at each reporting date, the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 4

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.9

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.

Depreciation is provided on the following basis:

Park improvements	-	10%	straight line
Motor vehicles	-	25%	reducing balance
Fixtures and fittings	-	25%	reducing balance
Office equipment	-	25%	reducing balance
Other fixed assets	-	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.

2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.14

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 Profit and Loss Account

2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 4 (2025 - 3).

Page 6

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Intangible assets

		Other intangibles
		£
	Cost
	Additions	10,000
	At 31 January 2026	10,000

	Net book value
	At 31 January 2026	10,000
	At 31 January 2025	-

Other intangible assets include a customised registration plate for the Company's motor vehicle.

Page 7


		COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

Tangible fixed assets

	Park improvement	Motor vehicles	Fixtures and fittings	Office equipment	Other fixed assets	Total
	£	£	£	£	£	£
Cost or valuation
At 1 February 2025	174,072	39,116	-	46,975	4,000	264,163
Additions	1,513	-	2,496	624	66,353	70,986
At 31 January 2026	175,585	39,116	2,496	47,599	70,353	335,149
Depreciation
At 1 February 2025	60,272	8,965	-	30,527	2,734	102,498
Charge for the year on owned assets	17,465	7,538	344	4,151	10,062	39,560
At 31 January 2026	77,737	16,503	344	34,678	12,796	142,058
Net book value
At 31 January 2026	97,848	22,613	2,152	12,921	57,557	193,091
At 31 January 2025	113,800	30,151	-	16,448	1,266	161,665

Page 8

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

6.	Stocks
		2026	2025
		£	£

	Stock	84,691	102,291

Debtors

					2026	2025
					£	£


Other debtors	370,970	373,985
Prepayments and accrued income	4,672	2,743
	375,642	376,728

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

Trade creditors	10,650	3,601
Corporation tax	30,846	110,177
Other taxation and social security	7,965	8,317
Other creditors	-	6,507
Accruals and deferred income	37,173	37,628
	86,634	166,230

Page 9

COTSWOLD HILLS COUNTRY PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

9.	Deferred taxation

		2026
		£

	At beginning of year	(21,105)
	Charged to profit or loss	(1,025)
	At end of year	(22,130)

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

Accelerated capital allowances

(22,130)

(21,105)

10.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - ) Ordinary A share of £1.00	1	-
1 (2025 - ) Ordinary B share of £1.00	1	-
0 (2025 - 2) Ordinary shares of £1.00	-	2

	2	2

11.	Pension commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £240 (2025 - £47).

12.	Related party transactions
	During the year the Company continued to operate a loan with the Directors, the balance owed from the Directors at the year end was £289,182 (2025 - £292,196). This loan is repayable on demand. Interest of £10,445 (2025 - £7,039) has been charged on the loan.

13.	Controlling party

The ultimate controlling parties are Mr T White and Mrs E White by virtue of their joint shareholding in Cotswold Hills Country Park Limited following an allotment of shares in September 2025.

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