Lightwater Valley made a loss of £148,000 during the 2015 season, company accounts show.
The North Yorkshire theme park ended the year to 31 January 2016 in the red, after recording a £148,000 profit in the previous period.
The accounts reveal that visitors to the theme park decreased by 4% in 2015, compared with the previous season.
Documents also state that the sale of the Whirlwind flat ride resulted in a £121,000 loss to the park, making up the majority of the accounts’ deficit.
The accounts reveal that the health and Safety Executive (HSE) intend to prosecute the park following an accident on the Ladybird rollercoaster in June 2012.
It was also said that a holiday village, for which planning permission has already been granted, will begin construction by January 2017.
Lightwater Valley Attractions Ltd has seen successive losses in recent years, with the 2014 season providing a rare profit-making year.