2023-11-012024-10-312024-10-31false12799523HOWGILL CAMPSITE 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HOWGILL CAMPSITE LTD

Registered Number
12799523
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

HOWGILL CAMPSITE LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

BARKER, Oliver James
BARKER, Catherine Rebecca

Registered Address

Howgill Lodge
Barden
Skipton
BD23 6DJ

Registered Number

12799523 (England and Wales)
HOWGILL CAMPSITE LTD
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3703,342712,229
703,342712,229
Current assets
Stocks1,9521,157
Debtors41,8821,537
Cash at bank and on hand124,3753,926
128,2096,620
Creditors amounts falling due within one year5(618,019)(571,171)
Net current assets (liabilities)(489,810)(564,551)
Total assets less current liabilities213,532147,678
Provisions for liabilities6(41,000)(37,000)
Net assets172,532110,678
Capital and reserves
Called up share capital102102
Profit and loss account172,430110,576
Shareholders' funds172,532110,678
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. 12799523
HOWGILL CAMPSITE LTD
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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease.
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.
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: Plant and machinery - between 5% and 20% Reducing Balance, and 4% Straight Line

Reducing balance (%)Straight line (years)
Land and buildings-25
Fixtures and fittings20-
Office Equipment-3
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 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 year88
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 23579,727233,6511,95310,000825,331
Additions26,6939,907--36,600
At 31 October 24606,420243,5581,95310,000861,931
Depreciation and impairment
At 01 November 2334,25977,1495831,111113,102
Charge for year24,25717,6232743,33345,487
At 31 October 2458,51694,7728574,444158,589
Net book value
At 31 October 24547,904148,7861,0965,556703,342
At 31 October 23545,468156,5021,3708,889712,229
4.Debtors: amounts due within one year

2024

2023

££
Other debtors102102
Prepayments and accrued income1,7801,435
Total1,8821,537
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.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables28,88319,803
Taxation and social security24,32212,389
Other creditors505,725484,871
Accrued liabilities and deferred income59,08954,108
Total618,019571,171
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.
6.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 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 at the Statement of financial position date of the expenditure required to settle the obligation, taking into account 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)41,00037,000
Total41,00037,000
7.Other commitments
At 31 October 2024, the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods: Not later than 1 year £13,681 (2023 - £Nil) Later than 1 year and not later than 5 years £39,902 (2023 - £Nil)
8.Related party transactions
Included within creditors, amounts due within one year, is an amount of £495,398 (2023 - £482,922) due to Catgill Campsite Limited, a company under common control. This amount is interest free and repayable on demand.