Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC695161 Mr Gavin Logan Mr Ewan Melvin Mrs Joanne Logan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC695161 2023-04-30 SC695161 2024-04-30 SC695161 2023-05-01 2024-04-30 SC695161 frs-core:CurrentFinancialInstruments 2024-04-30 SC695161 frs-core:MotorVehicles 2024-04-30 SC695161 frs-core:MotorVehicles 2023-05-01 2024-04-30 SC695161 frs-core:MotorVehicles 2023-04-30 SC695161 frs-core:PlantMachinery 2024-04-30 SC695161 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC695161 frs-core:PlantMachinery 2023-04-30 SC695161 frs-core:ShareCapital 2024-04-30 SC695161 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC695161 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC695161 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC695161 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC695161 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC695161 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC695161 frs-core:UnlistedNon-exchangeTraded 2024-04-30 SC695161 frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC695161 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC695161 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-04-30 SC695161 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-04-30 SC695161 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-04-30 SC695161 frs-bus:Director1 2023-05-01 2024-04-30 SC695161 frs-bus:Director2 2023-05-01 2024-04-30 SC695161 frs-bus:Director3 2023-05-01 2024-04-30 SC695161 frs-countries:Scotland 2023-05-01 2024-04-30 SC695161 2022-04-30 SC695161 2023-04-30 SC695161 2022-05-01 2023-04-30 SC695161 frs-core:CurrentFinancialInstruments 2023-04-30 SC695161 frs-core:ShareCapital 2023-04-30 SC695161 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC695161
Camelo Parks Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
RWCA LTD
158 Upper Newtownards Road
Belfast
Co Antrim
BT4 3EQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC695161
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,307 34,043
Investments 5 1,588,518 1,588,518
1,610,825 1,622,561
CURRENT ASSETS
Debtors 6 50,000 50,000
Cash at bank and in hand 1,122 1,122
51,122 51,122
Creditors: Amounts Falling Due Within One Year 7 (1,503,571 ) (1,488,080 )
NET CURRENT ASSETS (LIABILITIES) (1,452,449 ) (1,436,958 )
TOTAL ASSETS LESS CURRENT LIABILITIES 158,376 185,603
NET ASSETS 158,376 185,603
CAPITAL AND RESERVES
Called up share capital 8 152 152
Profit and Loss Account 158,224 185,451
SHAREHOLDERS' FUNDS 158,376 185,603
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gavin Logan
Director
26/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Camelo Parks Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC695161 . The registered office is Riverview Country Park Mundole, Forres, Scotland, IV36 2TA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 52,850 4,667 57,517
As at 30 April 2024 52,850 4,667 57,517
...CONTINUED
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Depreciation
As at 1 May 2023 21,140 2,334 23,474
Provided during the period 10,570 1,166 11,736
As at 30 April 2024 31,710 3,500 35,210
Net Book Value
As at 30 April 2024 21,140 1,167 22,307
As at 1 May 2023 31,710 2,333 34,043
5. Investments
Unlisted
£
Cost
As at 1 May 2023 1,588,518
As at 30 April 2024 1,588,518
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 1,588,518
As at 1 May 2023 1,588,518
During the year the company bought 100% of the share capital of Riverview Country Park Limited, which has it's registered office at 128 City Road, London, EC1V 2NX.
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 50,000 50,000
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Bank loans and overdrafts 718,229 900,356
Corporation tax - 110,613
VAT - 1,630
Amounts owed to subsidiaries 488,342 178,482
Amounts owed to related parties 297,000 297,000
1,503,571 1,488,080
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 152 152
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9. Audit Information
The auditor's report on the accounts of Camelo Parks Ltd for the year ended 30 April 2024 was unqualified.
The auditor's report was signed by Statutory Auditor.
Page 5