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REGISTERED NUMBER: 11447990 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

CAMPAL CAMPER VAN CONVERSIONS LTD

CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAMPAL CAMPER VAN CONVERSIONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: M J Stolecki
L M German





REGISTERED OFFICE: Unit 8 Precision Two Industrial Estate
Bingham Road
Sittingbourne
Kent
ME10 3TR





REGISTERED NUMBER: 11447990 (England and Wales)





ACCOUNTANTS: Williams Giles Professional Services Ltd
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH

CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,659 61,497

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 5 308,186 320,379
Cash at bank 37,846 18,656
356,032 349,035
CREDITORS
Amounts falling due within one year 6 148,999 124,548
NET CURRENT ASSETS 207,033 224,487
TOTAL ASSETS LESS CURRENT
LIABILITIES

270,692

285,984

CREDITORS
Amounts falling due after more than one
year

7

(25,139

)

(36,279

)

PROVISIONS FOR LIABILITIES (15,649 ) (15,091 )
NET ASSETS 229,904 234,614

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 229,804 234,514
SHAREHOLDERS' FUNDS 229,904 234,614

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

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

CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)

BALANCE SHEET - continued
31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:





L M German - Director


CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Campal Camper Van Conversions Ltd 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. 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or from the rendering of services.

Rendering of services
Turnover from the rendering of camper van conversion services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

Financial instruments
Financial assets - trade and other debtors are basic financial instruments and debt instruments measured at fair value through the Income Statement and are measured subsequently at amortised cost. Prepayments are not financial instruments.

Cash comprises cash at bank, in hand and short term deposits with an original maturity date of three months or less. Cash at bank is measured at face value.

Financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Finance costs are charged to the Income Statement over the term of the debt using the effective interest rate method so that the amount charged is at a constant rate on the carrying amount. Borrowing costs are not capitalised.

Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash.


CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2022 26,045 3,055 50,203 608 79,911
Additions 15,285 - - 4,360 19,645
At 31 July 2023 41,330 3,055 50,203 4,968 99,556
DEPRECIATION
At 1 August 2022 9,758 1,929 6,492 235 18,414
Charge for year 5,665 281 10,928 609 17,483
At 31 July 2023 15,423 2,210 17,420 844 35,897
NET BOOK VALUE
At 31 July 2023 25,907 845 32,783 4,124 63,659
At 31 July 2022 16,287 1,126 43,711 373 61,497

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2022
and 31 July 2023 42,000
DEPRECIATION
At 1 August 2022 1,750
Charge for year 10,063
At 31 July 2023 11,813
NET BOOK VALUE
At 31 July 2023 30,187
At 31 July 2022 40,250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 25,098 11,675
Amounts owed by group undertakings 282,033 305,759
Other debtors 1,055 2,945
308,186 320,379

CAMPAL CAMPER VAN CONVERSIONS LTD (REGISTERED NUMBER: 11447990)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,541 4,159
Hire purchase contracts 6,542 6,010
Taxation and social security 12,441 46,351
Other creditors 125,475 68,028
148,999 124,548

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 2,767 7,366
Hire purchase contracts 22,372 28,913
25,139 36,279