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REGISTERED NUMBER: 04184376 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

BCH Camping & Leisure Limited

BCH Camping & Leisure Limited (Registered number: 04184376)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BCH Camping & Leisure Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: G B Hussey
J M Hussey
S C Hussey
N Lemay-Lamb





SECRETARY: N Lemay-Lamb





REGISTERED OFFICE: 8-12 Islington
Trowbridge
Wiltshire
BA14 8QE





REGISTERED NUMBER: 04184376 (England and Wales)

BCH Camping & Leisure Limited (Registered number: 04184376)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,237 -
Tangible assets 5 19,939 21,824
24,176 21,824

CURRENT ASSETS
Stocks 508,951 534,739
Debtors 6 19,556 32,731
Cash at bank and in hand 52,367 102,619
580,874 670,089
CREDITORS
Amounts falling due within one year 7 250,610 300,066
NET CURRENT ASSETS 330,264 370,023
TOTAL ASSETS LESS CURRENT
LIABILITIES

354,440

391,847

CREDITORS
Amounts falling due after more than one
year

8

(96,667

)

(106,667

)

PROVISIONS FOR LIABILITIES (3,664 ) (3,288 )
NET ASSETS 254,109 281,892

CAPITAL AND RESERVES
Called up share capital 9 75,000 75,000
Retained earnings 179,109 206,892
SHAREHOLDERS' FUNDS 254,109 281,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BCH Camping & Leisure Limited (Registered number: 04184376)

Balance Sheet - continued
31 March 2023


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2023 and were signed on its behalf by:




G B Hussey - Director



N Lemay-Lamb - Director


BCH Camping & Leisure Limited (Registered number: 04184376)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

BCH Camping & Leisure 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Revenue from shop sales is recognised at the point of sale based on recorded till takings. Online sales revenue is recognised based on the acceptance of customers' payment card details.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BCH Camping & Leisure Limited (Registered number: 04184376)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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.

Redeemable preference shares
The company's redeemable preference shares, ("the preference shares"), have been classified as financial liabilities in accordance with the provisions of FRS25 "Financial Instruments: disclosure and presentation".

Dividends on the preference shares rank for payment in priority over dividends on the other classes of shares in issue, and are payable at the discretion of the directors based on available distributable profits. Dividends
are charged in arriving at profit before taxation rather than as distributions of retained profits.

The preference shares may be redeemed by the company, either partly or wholly, after 31 March 2013, with three months notice of the intended date of redemption being required.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Website
Goodwill costs Totals
£    £    £   
COST
At 1 April 2022 205,200 - 205,200
Additions - 6,324 6,324
At 31 March 2023 205,200 6,324 211,524
AMORTISATION
At 1 April 2022 205,200 - 205,200
Amortisation for year - 2,087 2,087
At 31 March 2023 205,200 2,087 207,287
NET BOOK VALUE
At 31 March 2023 - 4,237 4,237
At 31 March 2022 - - -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2022 3,715 65,941 25,473 95,129
Additions - 1,892 - 1,892
At 31 March 2023 3,715 67,833 25,473 97,021
DEPRECIATION
At 1 April 2022 - 55,599 17,706 73,305
Charge for year - 1,835 1,942 3,777
At 31 March 2023 - 57,434 19,648 77,082
NET BOOK VALUE
At 31 March 2023 3,715 10,399 5,825 19,939
At 31 March 2022 3,715 10,342 7,767 21,824

BCH Camping & Leisure Limited (Registered number: 04184376)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,503 4,787
Other debtors 11,827 22,504
Called up share capital unpaid 1,225 1,225
Prepayments and accrued income 2,001 4,215
19,556 32,731

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 201,249 247,073
Tax - 8,000
Social security and other taxes 21,433 17,703
Other creditors 604 751
Accruals and deferred income 17,324 16,539
250,610 300,066

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 11,667 21,667
Preference shares 75,000 75,000
96,667 106,667

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
19,500 "A" Ordinary shares £1 19,500 19,500
55,500 "B" Ordinary shares £1 55,500 55,500
75,000 75,000