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REGISTERED NUMBER: SC733426 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

THE HILL'S CAMPERS LIMITED

THE HILL'S CAMPERS LIMITED (REGISTERED NUMBER: SC733426)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE HILL'S CAMPERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTORS: L J Hill
A Hill





REGISTERED OFFICE: 1 Cairnryan Crescent
Blantyre
Glasgow
G72 0JJ





REGISTERED NUMBER: SC733426 (Scotland)





ACCOUNTANTS: McDaid & Partners
Stanley House
69/71 Hamilton Road
Motherwell
Lanarkshire
ML1 3DG

THE HILL'S CAMPERS LIMITED (REGISTERED NUMBER: SC733426)

BALANCE SHEET
31 MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,957 18,707

CURRENT ASSETS
Debtors 5 6,882 10,947
Cash at bank 13,161 5,324
20,043 16,271
CREDITORS
Amounts falling due within one year 6 25,613 15,446
NET CURRENT (LIABILITIES)/ASSETS (5,570 ) 825
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,387

19,532

CREDITORS
Amounts falling due after more than one
year

7

(8,698

)

(11,960

)

PROVISIONS FOR LIABILITIES (3,412 ) (3,554 )
NET ASSETS 277 4,018

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 275 4,016
SHAREHOLDERS' FUNDS 277 4,018

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

THE HILL'S CAMPERS LIMITED (REGISTERED NUMBER: SC733426)

BALANCE SHEET - continued
31 MAY 2024


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 29 July 2024 and were signed on its behalf by:





L J Hill - Director


THE HILL'S CAMPERS LIMITED (REGISTERED NUMBER: SC733426)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

The Hill's Campers Limited is a private company, limited by shares , registered in Scotland. 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 stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are completed. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where the contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Property improvements - 15% on reducing balance
Motor vehicles - 25% on cost

Financial instruments
Trade debtors
Trade debtors are amounts due from customers for goods or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors
Trade creditors are amounts due to suppliers for goods or services obtained in the ordinary course of business.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Cash
Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.


THE HILL'S CAMPERS LIMITED (REGISTERED NUMBER: SC733426)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Property Motor
improvements vehicles Totals
£    £    £   
COST
At 1 June 2023 - 21,248 21,248
Additions 5,000 - 5,000
At 31 May 2024 5,000 21,248 26,248
DEPRECIATION
At 1 June 2023 - 2,541 2,541
Charge for year 438 5,312 5,750
At 31 May 2024 438 7,853 8,291
NET BOOK VALUE
At 31 May 2024 4,562 13,395 17,957
At 31 May 2023 - 18,707 18,707

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other debtors 6,882 10,947

THE HILL'S CAMPERS LIMITED (REGISTERED NUMBER: SC733426)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts (see note 8) 3,262 3,262
Taxation and social security 15,902 23
Other creditors 6,449 12,161
25,613 15,446

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts (see note 8) 8,698 11,960

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.5.24 31.5.23
£    £   
Net obligations repayable:
Within one year 3,262 3,262
Between one and five years 8,698 11,960
11,960 15,222

Non-cancellable operating leases
31.5.24 31.5.23
£    £   
Within one year 7,000 -

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 May 2024 and the period ended 31 May 2023:

31.5.24 31.5.23
£    £   
A Hill and L J Hill
Balance outstanding at start of year 10,911 -
Amounts advanced 612 10,987
Amounts repaid (6,325 ) (76 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 5,198 10,911

Loans from the directors are interest free and repayable on demand.