Three Rivers Parc Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11142558

Three Rivers Parc Limited

Unaudited financial statements

For the year ended

31 January 2026

Three Rivers Parc Limited

Statement of financial position

31 January 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		161,408		179,383

Current assets

Stocks		1,900	1,899
Debtors	6	54,218	–
Cash at bank and in hand		53,535	95,943
		---------	-------
		109,653	97,842

Creditors: Amounts falling due within one year	7	( 151,363)		( 174,373)
		---------		---------
Net current liabilities			( 41,710)		( 76,531)
			---------		---------
Total assets less current liabilities			119,698		102,852

Creditors: Amounts falling due after more than one year	8		( 15,495)		( 23,572)

Provisions

Taxation including deferred tax	( 9,236)	( 11,653)
	---------	---------
Net assets	94,967	67,627
	---------	---------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	93,967	66,627
	-------	-------
Shareholders funds	94,967	67,627
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 31 January 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Three Rivers Parc Limited

Statement of financial position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 30 October 2026 , and are signed on behalf of the board by:

Mrs J A Genn-Bromley

Director

Company registration number: 11142558

Three Rivers Parc Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Boat Shed, Station Road, Geldeston, Beccles, NR34 0HS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Short leasehold property	-	5% on cost
Equipment	-	20% on cost

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 7 (2025: 8 ).

5. Tangible assets

	Short leasehold property	Equipment	Total
	£	£	£
Cost
At 1 February 2025	171,076	92,181	263,257
Additions	957	8,962	9,919
	---------	---------	---------
At 31 January 2026	172,033	101,143	273,176
	---------	---------	---------
Depreciation
At 1 February 2025	38,967	44,907	83,874
Charge for the year	8,604	19,290	27,894
	---------	---------	---------
At 31 January 2026	47,571	64,197	111,768
	---------	---------	---------
Carrying amount
At 31 January 2026	124,462	36,946	161,408
	---------	---------	---------
At 31 January 2025	132,109	47,274	179,383
	---------	---------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	33,334	–
Other debtors	20,884	–
	-------	----
	54,218	–
	-------	----

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	7,750	7,000
Trade creditors	11,045	4,780
Social security and other taxes	34,164	19,943
Other creditors	98,404	142,650
	---------	---------
	151,363	174,373
	---------	---------

The bank loan is secured by a fixed and floating charge over the company's property. The charge was created in 2018.

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	15,495	23,572
	-------	-------

The bank loan is secured by a fixed and floating charge over the company's property. The charge was created in 2018.

9. Directors' advances, credits and guarantees

At 31 January 2026 there was an interest-free loan to directors of £14,167. This was the maximum overdrawn amount at any time during the year.