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CATGILL CAMPSITE LIMITED

Registered Number
09457728
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

CATGILL CAMPSITE LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BARKER, Catherine Rebecca
BARKER, Oliver James

Registered Address

Catgill Farm
Bolton Abbey
Skipton
BD23 6HA

Registered Number

09457728 (England and Wales)
CATGILL CAMPSITE LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets38333,333
Tangible assets4895,018946,136
895,851949,469
Current assets
Stocks4,6873,263
Debtors5497,038483,703
Cash at bank and on hand74,42319,122
576,148506,088
Creditors amounts falling due within one year6(437,051)(427,868)
Net current assets (liabilities)139,09778,220
Total assets less current liabilities1,034,9481,027,689
Creditors amounts falling due after one year7(70,574)(133,989)
Provisions for liabilities8(188,000)(227,000)
Net assets776,374666,700
Capital and reserves
Called up share capital200200
Profit and loss account776,174666,500
Shareholders' funds776,374666,700
The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2025, and are signed on its behalf by:
BARKER, Oliver James
Director
Registered Company No. 09457728
CATGILL CAMPSITE LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to the initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of income and retained earnings over its useful economic life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows: Property - Between 3% and 4% Straight Line Plant and Machinery - Between 5% Reducing Balance and 20% Reducing Balance, and 4% Straight Line

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Vehicles-3
Office Equipment33-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year1717
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2325,00025,000
At 31 October 2425,00025,000
Amortisation and impairment
At 01 November 2321,66721,667
Charge for year2,5002,500
At 31 October 2424,16724,167
Net book value
At 31 October 24833833
At 31 October 233,3333,333
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 November 23475,386655,544121,980111,44027,6841,392,034
Additions30,31526,4886,500-95664,259
At 31 October 24505,701682,032128,480111,44028,6401,456,293
Depreciation and impairment
At 01 November 2356,795254,54659,86154,18720,509445,898
Charge for year20,11254,22927,05811,4502,528115,377
At 31 October 2476,907308,77586,91965,63723,037561,275
Net book value
At 31 October 24428,794373,25741,56145,8035,603895,018
At 31 October 23418,591400,99862,11957,2537,175946,136
5.Debtors: amounts due within one year

2024

2023

££
Other debtors495,899482,923
Prepayments and accrued income1,139780
Total497,038483,703
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables23,43544,939
Bank borrowings and overdrafts44,89342,149
Taxation and social security81,45351,932
Finance lease and HP contracts18,52225,286
Other creditors53,25561,986
Accrued liabilities and deferred income215,493201,576
Total437,051427,868
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The following liabilities, disclosed under creditors falling due within one year, are secured by the company:- Finance leases and HP Contracts £18,522 (2023 - £25,286) Bank borrowings and overdrafts £34,539 (2023 - £32,051)
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts24,40269,294
Other creditors46,17264,695
Total70,574133,989
The following liabilities, disclosed under creditors falling due after more than one year, are secured by the company:- Finance leases and HP Contracts £46,172 (2023 - £64,695) Bank borrowings and overdrafts £18,242 (2023 - £52,781)
8.Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate of the Statement of financial position date of the expensiture required to settle the obligaition ,taking into acocunt relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

2024

2023

££
Net deferred tax liability (asset)188,000227,000
Total188,000227,000
9.Pension commitments
The company operates a defined benefit contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £34,410 (2023 - £6,959). Contributions totalling £1,338 (2023 - £1,252) were payable to the fund at the reporting date and are included in creditors.
10.Related party transactions
Included within debtors, amounts due within one year, is an amount of £495,398 (2023 - £482,922) due from Howgill Campsite Limited, a company under common control. The amount is interest free and repayable on demand. Included within creditors, amounts falling due within one year, is an amount owed to the directors, O J and C R Barker, of £1,844 (2023 - £41,100). The balance is interest free and repayable on demand.