Silverfin false false 31/03/2024 01/04/2023 31/03/2024 Dr William George Liddell 22/05/2018 Dr Moragh Hilary MacDougall 22/05/2018 20 November 2024 The principal activity of the company is that of operating a campsite. 11374809 2024-03-31 11374809 bus:Director1 2024-03-31 11374809 bus:Director2 2024-03-31 11374809 2023-03-31 11374809 core:CurrentFinancialInstruments 2024-03-31 11374809 core:CurrentFinancialInstruments 2023-03-31 11374809 core:ShareCapital 2024-03-31 11374809 core:ShareCapital 2023-03-31 11374809 core:RetainedEarningsAccumulatedLosses 2024-03-31 11374809 core:RetainedEarningsAccumulatedLosses 2023-03-31 11374809 core:PlantMachinery 2023-03-31 11374809 core:FurnitureFittings 2023-03-31 11374809 core:OfficeEquipment 2023-03-31 11374809 core:PlantMachinery 2024-03-31 11374809 core:FurnitureFittings 2024-03-31 11374809 core:OfficeEquipment 2024-03-31 11374809 core:CurrentFinancialInstruments 10 2024-03-31 11374809 core:CurrentFinancialInstruments 10 2023-03-31 11374809 2023-04-01 2024-03-31 11374809 bus:FilletedAccounts 2023-04-01 2024-03-31 11374809 bus:SmallEntities 2023-04-01 2024-03-31 11374809 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 11374809 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11374809 bus:Director1 2023-04-01 2024-03-31 11374809 bus:Director2 2023-04-01 2024-03-31 11374809 core:PlantMachinery 2023-04-01 2024-03-31 11374809 core:FurnitureFittings 2023-04-01 2024-03-31 11374809 core:OfficeEquipment core:TopRangeValue 2023-04-01 2024-03-31 11374809 2022-04-01 2023-03-31 11374809 core:OfficeEquipment 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Company No: 11374809 (England and Wales)

ROWBURY FARM CAMPING LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2024
Pages for filing with the registrar

ROWBURY FARM CAMPING LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2024

Contents

ROWBURY FARM CAMPING LIMITED

COMPANY INFORMATION

For the financial year ended 31 March 2024
ROWBURY FARM CAMPING LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2024
DIRECTORS Dr William George Liddell
Dr Moragh Hilary MacDougall
REGISTERED OFFICE Westover Farmhouse
Goodworth Clatford
Andover
Hampshire
SP11 7LF
United Kingdom
COMPANY NUMBER 11374809 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Hitchcock House
Hilltop Park
Devizes Road
Salisbury
Wiltshire SP3 4UF
ROWBURY FARM CAMPING LIMITED

BALANCE SHEET

As at 31 March 2024
ROWBURY FARM CAMPING LIMITED

BALANCE SHEET (continued)

As at 31 March 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 11,622 11,980
11,622 11,980
Current assets
Stocks 910 0
Debtors 4 946 216
Cash at bank and in hand 3,259 11,799
5,115 12,015
Creditors: amounts falling due within one year 5 ( 10,744) ( 13,856)
Net current liabilities (5,629) (1,841)
Total assets less current liabilities 5,993 10,139
Provision for liabilities 0 ( 323)
Net assets 5,993 9,816
Capital and reserves
Called-up share capital 120 120
Profit and loss account 5,873 9,696
Total shareholder's funds 5,993 9,816

For the financial year ending 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Rowbury Farm Camping Limited (registered number: 11374809) were approved and authorised for issue by the Board of Directors on 20 November 2024. They were signed on its behalf by:

Dr William George Liddell
Director
ROWBURY FARM CAMPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
ROWBURY FARM CAMPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rowbury Farm Camping Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Westover Farmhouse, Goodworth Clatford, Andover, Hampshire, SP11 7LF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery 15 % reducing balance
Fixtures and fittings 10 % reducing balance
Office equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 1 1

3. Tangible assets

Plant and machinery Fixtures and fittings Office equipment Total
£ £ £ £
Cost
At 01 April 2023 4,437 8,541 827 13,805
Additions 1,481 0 0 1,481
At 31 March 2024 5,918 8,541 827 15,286
Accumulated depreciation
At 01 April 2023 0 1,394 431 1,825
Charge for the financial year 851 715 273 1,839
At 31 March 2024 851 2,109 704 3,664
Net book value
At 31 March 2024 5,067 6,432 123 11,622
At 31 March 2023 4,437 7,147 396 11,980

4. Debtors

2024 2023
£ £
Corporation tax 137 0
Other taxation and social security 691 0
Other debtors 118 216
946 216

5. Creditors: amounts falling due within one year

2024 2023
£ £
Taxation and social security 0 137
Other creditors 10,744 13,719
10,744 13,856