Wuudbreak pre-seen analysis: CIMA MCS, November 2026 and February 2027

The company

Wuudbreak owns and runs nine holiday parks in Norrland, its home country. Each park sits in woodland next to a lake and offers upmarket activity holidays for adults and children.

The first park was built in 1993, and Wuudbreak is the only provider of this style of holiday park in Norrland. Its currency is the N$ and it reports under IFRS.

Its main rival in the pre-seen is Vannpark, which runs 11 caravan parks on coastal sites.

Your role in the exam

You are a financial manager at head office, working mainly on management accounting. You report to Adam Chee, the Senior Financial Manager, who reports to the Finance Director.

Key numbers: Year to 30 September 2026

Revenue

N$843.7m, up 4.53%

Gross profit

N$601.9m, up 8.06%, a 71.3% margin, while cost of sales fell

Occupancy

94%, so there is little room to grow by filling empty apartments

Repeat guests

71% have stayed before

Profit for the year

N$233.9m, with N$72.7m paid in dividends

Assets

Property, plant and equipment of N$3,014.6m out of N$3,418.1m

Loans

N$1,003.8m, against Vannpark's N$550.0m

Working capital

Payables of N$334.1m against receivables of N$17.9m, because guests pay when they book

Carbon

5.6 kgCO2e per sleeper night, down from 9.8, with a 5.2 target

Vannpark

Revenue N$776.2m and administrative expenses of N$73.0m, against Wuudbreak's N$234.0m