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REGISTERED NUMBER: 04184376 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

BCH Camping & Leisure Limited

BCH Camping & Leisure Limited (Registered number: 04184376)






Contents of the Financial Statements
for the Year Ended 31 March 2024




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 2024







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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,150 4,237
Tangible assets 5 21,025 19,939
23,175 24,176

CURRENT ASSETS
Stocks 475,532 508,951
Debtors 6 24,038 19,556
Cash at bank and in hand 66,511 52,367
566,081 580,874
CREDITORS
Amounts falling due within one year 7 268,065 250,610
NET CURRENT ASSETS 298,016 330,264
TOTAL ASSETS LESS CURRENT
LIABILITIES

321,191

354,440

CREDITORS
Amounts falling due after more than one
year

8

(86,667

)

(96,667

)

PROVISIONS FOR LIABILITIES (4,317 ) (3,664 )
NET ASSETS 230,207 254,109

CAPITAL AND RESERVES
Called up share capital 75,000 75,000
Retained earnings 155,207 179,109
SHAREHOLDERS' FUNDS 230,207 254,109

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

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

BCH Camping & Leisure Limited (Registered number: 04184376)

Balance Sheet - continued
31 March 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 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 2024

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.

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.

BCH Camping & Leisure Limited (Registered number: 04184376)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Website
Goodwill costs Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 205,200 6,324 211,524
AMORTISATION
At 1 April 2023 205,200 2,087 207,287
Amortisation for year - 2,087 2,087
At 31 March 2024 205,200 4,174 209,374
NET BOOK VALUE
At 31 March 2024 - 2,150 2,150
At 31 March 2023 - 4,237 4,237

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2023 3,715 67,833 25,473 97,021
Additions 3,220 2,389 - 5,609
Disposals - (19,670 ) (5,843 ) (25,513 )
At 31 March 2024 6,935 50,552 19,630 77,117
DEPRECIATION
At 1 April 2023 - 57,434 19,648 77,082
Charge for year - 1,771 1,448 3,219
Eliminated on disposal - (18,399 ) (5,810 ) (24,209 )
At 31 March 2024 - 40,806 15,286 56,092
NET BOOK VALUE
At 31 March 2024 6,935 9,746 4,344 21,025
At 31 March 2023 3,715 10,399 5,825 19,939

BCH Camping & Leisure Limited (Registered number: 04184376)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,189 4,503
Other debtors 185 11,827
Called up share capital unpaid 1,225 1,225
Prepayments and accrued income 1,439 2,001
24,038 19,556

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 223,398 201,249
Tax 10,552 -
Social security and other taxes 14,120 21,433
Other creditors 1,418 604
Accruals and deferred income 8,577 17,324
268,065 250,610

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 1,667 11,667
Preference shares 75,000 75,000
86,667 96,667