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REGISTERED NUMBER: 08387067 (England and Wales)















CENTRAL CARAVAN SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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


CENTRAL CARAVAN SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R W Atkinson
Mrs M G Atkinson





REGISTERED OFFICE: Tixall Heath Farm
Stafford
Staffordshire
ST18 0XX





REGISTERED NUMBER: 08387067 (England and Wales)

CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,471 2,217

CURRENT ASSETS
Stocks 3,000 3,108
Debtors 5 22,346 30,887
25,346 33,995
CREDITORS
Amounts falling due within one year 6 (21,173 ) (25,604 )
NET CURRENT ASSETS 4,173 8,391
TOTAL ASSETS LESS CURRENT LIABILITIES 5,644 10,608

CREDITORS
Amounts falling due after more than one year 7 (5,611 ) (10,072 )

PROVISIONS FOR LIABILITIES - (421 )
NET ASSETS 33 115

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 31 113
SHAREHOLDERS' FUNDS 33 115

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.

CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2024 and were signed on its behalf by:




R W Atkinson - Director



Mrs M G Atkinson - Director


CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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


1. STATUTORY INFORMATION

Central Caravan Services 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 Section 1A "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Sale of goods
Turnover from the sale of caravan supplies is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Rendering of Services
When the outcome of a transaction can be measured reliably, turnover from servicing of caravans is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date in which the service was provided.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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


2. ACCOUNTING POLICIES - continued

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 4,195 5,250 9,445
DEPRECIATION
At 1 April 2023 3,068 4,160 7,228
Charge for year 473 273 746
At 31 March 2024 3,541 4,433 7,974
NET BOOK VALUE
At 31 March 2024 654 817 1,471
At 31 March 2023 1,127 1,090 2,217

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,274 3,266
Directors' loan accounts 9,166 17,453
Tax 6,163 6,163
Prepayments and accrued income 1,743 4,005
22,346 30,887

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 11,393 13,175
Trade creditors 509 3,488
Tax 2,037 2,792
Social security and other taxes 408 432
VAT 3,677 3,827
Accruals and deferred income 3,149 1,890
21,173 25,604

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 8) 5,611 10,072

CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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


8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts 7,004 8,967
Bank loans 4,389 4,208
11,393 13,175

Amounts falling due between one and two years:
Bank loans - 1-2 years 4,500 10,072

Amounts falling due between two and five years:
Bank loans - 2-5 years 1,111 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1
1 Ordinary 'A' £1 1 1
2 2

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
R W Atkinson and Mrs M G Atkinson
Balance outstanding at start of year 17,453 18,975
Amounts advanced 17,031 32,762
Amounts repaid (25,318 ) (34,284 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,166 17,453

CENTRAL CARAVAN SERVICES LTD (REGISTERED NUMBER: 08387067)

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


10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

The loan to the directors are repayable on demand. The company has charged interest at a rate of 2.25% on the outstanding balance.