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Registered number: 07399607
Quirky Campers Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Quirky Campers Limited for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Quirky Campers Limited for the year ended 30 September 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Quirky Campers Limited , as a body, in accordance with the terms of our engagement letter dated 14 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Quirky Campers Limited and state those matters that we have agreed to state to the directors of Quirky Campers Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Quirky Campers Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Quirky Campers Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Quirky Campers Limited . You consider that Quirky Campers Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Quirky Campers Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Joshua Turner ACCA
04/03/2025
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Page 1
Page 2
Balance Sheet
Registered number: 07399607
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,500 2,500
Tangible Assets 5 7,050 14,286
8,550 16,786
CURRENT ASSETS
Stocks 6 4,635 10,562
Debtors 7 31,500 45,847
Cash at bank and in hand 197,496 275,382
233,631 331,791
Creditors: Amounts Falling Due Within One Year 8 (209,855 ) (266,208 )
NET CURRENT ASSETS (LIABILITIES) 23,776 65,583
TOTAL ASSETS LESS CURRENT LIABILITIES 32,326 82,369
NET ASSETS 32,326 82,369
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 32,324 82,367
SHAREHOLDERS' FUNDS 32,326 82,369
Page 2
Page 3
For the year ending 30 September 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
David Ffrench
Director
04/03/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Quirky Campers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07399607 . The registered office is Juniper House, 139 Colston Road, Bristol, BS5 6AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 3 years straight line
Motor Vehicles 3 years straight line
Fixtures & Fittings 3 year straight line
Computer Equipment 3 year straight line
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 12)
11 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 10,000
As at 30 September 2024 10,000
Amortisation
As at 1 October 2023 7,500
Provided during the period 1,000
As at 30 September 2024 8,500
...CONTINUED
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Net Book Value
As at 30 September 2024 1,500
As at 1 October 2023 2,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 19,497 286 490 9,179 29,452
Additions - - - 208 208
As at 30 September 2024 19,497 286 490 9,387 29,660
Depreciation
As at 1 October 2023 6,626 95 324 8,121 15,166
Provided during the period 6,498 95 83 768 7,444
As at 30 September 2024 13,124 190 407 8,889 22,610
Net Book Value
As at 30 September 2024 6,373 96 83 498 7,050
As at 1 October 2023 12,871 191 166 1,058 14,286
6. Stocks
2024 2023
£ £
Finished goods 4,635 10,562
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,206 1,156
Prepayments and accrued income 28,556 44,691
Other debtors 738 -
31,500 45,847
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,071 176
Corporation tax 157 31,792
Other taxes and social security 54,146 51,011
Net wages - 1,052
Other creditors 121,264 148,205
Credits and gift vouchers 28,196 29,672
Accruals 5,021 4,300
209,855 266,208
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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