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Registered number: 00682095
Scratby Hall Caravan Park Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Company Information 1
Director's Report 2
Accountant's Report 3
Income Statement 4
Statement of Financial Position 5—6
Notes to the Financial Statements 7—8
Page 1
Company Information
Director Mrs Barbara Rawnsley
Secretary Mr Stewart Rawnsley
Company Number 00682095
Registered Office Thoroughfare Lane
Scratby
Great Yarmouth
NR29 3SR
Accountants Clarke Accountancy Ltd
Dashwood House
1 Tyrells Road
Great Yarmouth
Norfolk
NR31 0AR
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Director's Report
The director presents her report and the financial statements for the year ended 31 December 2023.
Principal Activity
The company's principal activity continues to be that of a caravan and camping site.
Directors
The director who held office during the year were as follows:
Mrs Barbara Rawnsley
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs Barbara Rawnsley
Director
17/09/2024
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Accountant's Report
Report of the Accountant to the director of Scratby Hall Caravan Park Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Statement of Financial Position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
Mr Edward Clarke, BSc (Hons), MAAT
17/09/2024
Clarke Accountancy Ltd
Dashwood House
1 Tyrells Road
Great Yarmouth
Norfolk
NR31 0AR
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Income Statement
2023 2022
Notes £ £
TURNOVER 114,350 106,228
GROSS PROFIT 114,350 106,228
Administrative expenses (116,268 ) (113,109 )
Other operating income 500 -
OPERATING LOSS (1,418 ) (6,881 )
Other interest receivable and similar income 7 1
LOSS BEFORE TAXATION (1,411 ) (6,880 )
Tax on Loss (1,488 ) (450 )
LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR (2,899 ) (7,330 )
The notes on pages 7 to 8 form part of these financial statements.
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Statement of Financial Position
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 286,698 298,162
286,698 298,162
CURRENT ASSETS
Debtors 5 6,749 2,618
Cash at bank and in hand 113,541 110,832
120,290 113,450
Creditors: Amounts Falling Due Within One Year 6 (333,358 ) (334,661 )
NET CURRENT ASSETS (LIABILITIES) (213,068 ) (221,211 )
TOTAL ASSETS LESS CURRENT LIABILITIES 73,630 76,951
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,797 ) (4,219 )
NET ASSETS 69,833 72,732
CAPITAL AND RESERVES
Called up share capital 7 1,509 1,509
Income Statement 68,324 71,223
SHAREHOLDERS' FUNDS 69,833 72,732
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs Barbara Rawnsley
Director
17/09/2024
The notes on pages 7 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Scratby Hall Caravan Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00682095 . The registered office is Thoroughfare Lane, Scratby, Great Yarmouth, NR29 3SR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 10% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2023 462,193 89,455 551,648
As at 31 December 2023 462,193 89,455 551,648
Depreciation
As at 1 January 2023 186,234 67,252 253,486
Provided during the period 9,244 2,220 11,464
As at 31 December 2023 195,478 69,472 264,950
Net Book Value
As at 31 December 2023 266,715 19,983 286,698
As at 1 January 2023 275,959 22,203 298,162
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 6,292 1,748
VAT repayable 457 870
6,749 2,618
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 686 7,051
Corporation tax 1,910 701
Other taxes and social security 1,554 1,412
Deferred income 9,168 5,460
Director's loan account 320,040 320,037
333,358 334,661
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,509 1,509
8. Related Party Transactions
During the year, the company maintained a loan from the sole director with no repayment terms and interest charged at 0%. As at the balance sheet date, the loan was still outstanding and is presented within current liabilities.
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