REGISTERED NUMBER: 00887421 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

C. PATRICK EVANS ENTERTAINMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

P C Evans

SECRETARY:

P C Evans

REGISTERED OFFICE:

Coney Beach Amusement Park

Porthcawl

Vale of Glamorgan

CF36 5BY

REGISTERED NUMBER:

00887421 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

BANKERS:

Barclays Bank plc

PO Box 334

1 - 6 Pocketts Wharf

Maritime Quarter

Swansea

SA1 3XL

SOLICITORS:

Acuity Law

3 Assembly Square

Britannia Quay

Cardiff

CF10 4PL

FIXED ASSETS

Tangible assets

5

126,908

142,026

CURRENT ASSETS

Debtors

6

1,369,263

1,122,631

Cash at bank

9,574

2,286

1,378,837

1,124,917

CREDITORS

Amounts falling due within one year

7

(3,805,725

)

(3,706,138

)

NET CURRENT LIABILITIES

(2,426,888

)

(2,581,221

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,299,980

)

(2,439,195

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(2,300,080

)

(2,439,295

)

SHAREHOLDERS' FUNDS

(2,299,980

)

(2,439,195

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 10 November 2025 and were signed by:

P C Evans - Director

1.	STATUTORY INFORMATION

C. Patrick Evans Entertainments Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Going concern

The financial statements have been prepared under the historical cost convention.

The financial statements have been drawn up on a going concern basis on the assumption that continuing financial support shall be forthcoming from the holding company, businesses under common director control and the company directors.

Turnover

Turnover represents income derived from the principal activity of the company and is stated net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and 10% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Amusement

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

24,724

26,148

528,569

579,441

Additions

920

-

-

920

At 31 March 2025

25,644

26,148

528,569

580,361

DEPRECIATION

At 1 April 2024

19,411

18,573

399,431

437,415

Charge for year

1,232

1,893

12,913

16,038

At 31 March 2025

20,643

20,466

412,344

453,453

NET BOOK VALUE

At 31 March 2025

5,001

5,682

116,225

126,908

At 31 March 2024

5,313

7,575

129,138

142,026

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

990,423

966,000

Other debtors

362,124

150,924

Amounts owed by related businesses

10,970

-

Prepayments

5,746

5,707

1,369,263

1,122,631

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,889

4,166

Tax

43,712

-

Social security and other taxes

72,887

31,855

Amounts owed to related business

-

1,421,553

Amount due to parent undertaking

3,650,785

2,186,863

Directors' current accounts

19,861

15,431

Accrued expenses

4,591

46,270

3,805,725

3,706,138

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

Mr P C Evans is a director of Funfair Sites Limited, the company's ultimate parent undertaking and of Jenoat Limited.

As at 31 March 2025 the company owed £3,650,785 (2024 - £2,186,863) to Funfair Sites Limited.

As at 31 March 2025 the company was owed £10,970 by Jenoat Limited.

At 31 March 2025 an amount of £19,861 (2024 - £15,431) was due to Mr P C Evans.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr and Mrs C D Scott and Mr P C Evans by virtue of them each holding 41% of the shares in the parent company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C. Patrick Evans Entertainments Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of C. Patrick Evans Entertainments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C. Patrick Evans Entertainments Limited and state those matters that we have agreed to state to the director of C. Patrick Evans Entertainments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C. Patrick Evans Entertainments Limited and its director for our work or for this report.

It is your duty to ensure that C. Patrick Evans Entertainments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C. Patrick Evans Entertainments Limited. You consider that C. Patrick Evans Entertainments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C. Patrick Evans Entertainments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

10 November 2025