REGISTERED NUMBER: 10368395 (England and Wales)

POULTON PLAIZ LEISURE PARK LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P J McCarthy

REGISTERED OFFICE:

UK Leisure Group Head Office

Six Arches Caravan Park

Station Lane, Scorton

Garstang

Lancashire

PR3 1AL

REGISTERED NUMBER:

10368395 (England and Wales)

ACCOUNTANTS:

Rushtons

Chartered Accountants

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

FIXED ASSETS

Tangible assets

4

5,767,831

5,807,921

CURRENT ASSETS

Stocks

158,118

272,530

Debtors

2,612,070

2,411,145

Cash at bank and in hand

447,922

200,728

3,218,110

2,884,403

CREDITORS

Amounts falling due within one year

2,690,600

1,353,300

NET CURRENT ASSETS

527,510

1,531,103

TOTAL ASSETS LESS CURRENT LIABILITIES

6,295,341

7,339,024

CREDITORS

Amounts falling due after more than one year

(9,115

)

(1,440,350

)

PROVISIONS FOR LIABILITIES

(762,211

)

(772,233

)

NET ASSETS

5,524,015

5,126,441

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

5

2,213,083

2,213,083

Retained earnings

3,310,930

2,913,356

SHAREHOLDERS' FUNDS

5,524,015

5,126,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

M P J McCarthy - Director

1.	STATUTORY INFORMATION

Poulton Plaiz Leisure Park Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 February 2025

6,149,248

Additions

540

At 31 January 2026

6,149,788

DEPRECIATION

At 1 February 2025

341,327

Charge for year

40,630

At 31 January 2026

381,957

NET BOOK VALUE

At 31 January 2026

5,767,831

At 31 January 2025

5,807,921

Cost or valuation at 31 January 2026 is represented by:

Totals

£

Valuation in 2025

2,918,336

Cost

3,231,452

6,149,788

If the freehold property had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

2,621,665

2,621,665

The freehold property were valued on an open market basis on 31 October 2024 by Savills .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

67,100

DEPRECIATION

At 1 February 2025

1,678

Charge for year

9,813

At 31 January 2026

11,491

NET BOOK VALUE

At 31 January 2026

55,609

At 31 January 2025

65,422

5.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

2,213,083

6.	RELATED PARTY DISCLOSURES

During the year, the Company continued to have loan balances with its group companies. These balances are interest free, repayable on demand and are included within debtors and creditors as appropriate. At the year end, amounts receivable by the Company were £213,826 (2025: £101,779) and amounts payable by the Company were £242,603 (2025: £207,159).

During the year, the Company continued to have loan balances with companies under common control. These balances are interest free, repayable on demand and are included within other debtors and other creditors as appropriate. At the year end, amounts receivable by the Company were £2,341,691 (2025: £2,269,816) and amounts payable by the Company were £265,212 (2025: £154,434).

7.	ULTIMATE CONTROLLING PARTY

he Immediate Controlling Party is UK Leisure Parks Limited by virtue of its 100% shareholding in T G

Cottam Limited.

The Ultimate Controlling Parties are Mr T McCarthy, Mr M McCarthy, Mrs K A McCarthy and Mr M P J McCarthy by virtue of their joint shareholding in UK Leisure Parks Limited.