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REGISTERED NUMBER: 01322191 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

W.U. BUTTERFIELD (CARAVANNING) LIMITED

W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


W.U. BUTTERFIELD (CARAVANNING) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs Christine Ellis Butterfield
Mr Andrew Richard Butterfield
Mrs Caroline Elizabeth Butterfield





SECRETARY: Mrs Christine Ellis Butterfield





REGISTERED OFFICE: 5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU





REGISTERED NUMBER: 01322191 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 589,279 530,059
Investments 5 163,931 148,170
753,210 678,229

CURRENT ASSETS
Stocks 900 891
Debtors 6 22,894 94,087
Cash at bank and in hand 479,581 275,080
503,375 370,058
CREDITORS
Amounts falling due within one year 7 284,578 228,129
NET CURRENT ASSETS 218,797 141,929
TOTAL ASSETS LESS CURRENT LIABILITIES 972,007 820,158

PROVISIONS FOR LIABILITIES 78,451 56,536
NET ASSETS 893,556 763,622

CAPITAL AND RESERVES
Called up share capital 12,000 12,000
Fair value reserve 8 13,931 (1,830 )
Retained earnings 867,625 753,452
893,556 763,622

W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

BALANCE SHEET - continued
31 DECEMBER 2023


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

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

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2024 and were signed on its behalf by:





Mr Andrew Richard Butterfield - Director


W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

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


1. STATUTORY INFORMATION

W.U. Butterfield (Caravanning) 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 (£).


The level of rounding used in the financial statements is to the nearest £1.

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 as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 4% on cost
Plant and machinery - 20% on reducing balance
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 Profit and Loss Account, 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.

W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

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


2. ACCOUNTING POLICIES - continued

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.

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 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 January 2023 440,188 280,250 763,372 12,285 1,496,095
Additions 66,401 4,400 58,171 - 128,972
At 31 December 2023 506,589 284,650 821,543 12,285 1,625,067
DEPRECIATION
At 1 January 2023 215,660 211,090 527,615 11,671 966,036
Charge for year 16,245 14,238 39,115 154 69,752
At 31 December 2023 231,905 225,328 566,730 11,825 1,035,788
NET BOOK VALUE
At 31 December 2023 274,684 59,322 254,813 460 589,279
At 31 December 2022 224,528 69,160 235,757 614 530,059

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023 148,170
Revaluations 15,761
At 31 December 2023 163,931
NET BOOK VALUE
At 31 December 2023 163,931
At 31 December 2022 148,170

W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

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


5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£   
Valuation in 2022 (1,830 )
Valuation in 2023 15,761
Cost 150,000
163,931

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' current accounts - 67,224
VAT 6,983 9,500
Accrued income 5,045 6,443
Prepayments 10,866 10,920
22,894 94,087

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 790 467
Trade creditors 62,402 60,001
Corporation tax 48,860 27,621
Social security and other taxes 23 116
Other creditors 33,219 34,998
Loan W U Butterfield (Farming) Limited 68,271 65,677
Anros Land Ltd 19,478 19,946
Directors' current accounts 33,124 877
Accrued expenses 18,411 18,426
284,578 228,129

8. RESERVES
Fair
value
reserve
£   
At 1 January 2023 (1,830 )
Revaluation of fixed
investments 15,761

At 31 December 2023 13,931

W.U. BUTTERFIELD (CARAVANNING) LIMITED (REGISTERED NUMBER: 01322191)

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


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Mr Andrew Richard Butterfield
Balance outstanding at start of year 67,224 212,168
Amounts advanced 26,673 207,115
Amounts repaid (119,554 ) (352,059 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (25,657 ) 67,224

The loan is unsecured and repayable on demand. Interest has been charged at a rate of 2% until 5 April 2023 and 2.25% onwards, on any outstanding advances granted to the Director.

10. RELATED PARTY DISCLOSURES

Included in creditors is a loan of £68,271 (2022 £65,677) from a company in which some of the directors are also directors and shareholders . This loan is deemed to be repayable on demand and no interest has been charged by the company on the amount outstanding .

Included in creditors is a loan of £19,478 (2022 £19,946) from a company in which some of the directors are also directors and shareholders . This loan is deemed to be repayable on demand and no interest has been charged by the company on the amount outstanding .