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REGISTERED NUMBER: 14358172 (England and Wales)












THE CARAVAN AND LODGE GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE CARAVAN AND LODGE GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







Directors: Mr M McCarthy
Mr P C McCarthy





Secretary: Mr M McCarthy





Registered office: Dalton House
9 Dalton Square
LANCASTER
LA1 1WD





Registered number: 14358172 (England and Wales)





Accountants: Xeinadin
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD

THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 200,000 225,000
Tangible assets 5 7,903,478 7,634,437
8,103,478 7,859,437

Current assets
Stocks 260,916 494,463
Debtors 6 140,233 153,332
Prepayments and accrued income 117,709 28,978
Cash at bank and in hand 411,156 390,275
930,014 1,067,048
Creditors
Amounts falling due within one year 7 1,293,732 1,181,218
Net current liabilities (363,718 ) (114,170 )
Total assets less current liabilities 7,739,760 7,745,267

Creditors
Amounts falling due after more than one
year

8

(6,896,488

)

(7,171,840

)

Provisions for liabilities (57,421 ) (4,196 )

Accruals and deferred income (422,184 ) (398,421 )
Net assets 363,667 170,810

Capital and reserves
Called up share capital 100 100
Retained earnings 363,567 170,710
363,667 170,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

BALANCE SHEET - continued
30 SEPTEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:





Mr M McCarthy - Director


THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. Statutory information

The Caravan And Lodge Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable, for goods and services provided in the normal course of business, net of discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at a point in time when a performance obligation is satisfied by transferring a good or service to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 15% Reducing balance and Straight line over 4 years

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 7 (2023 - 8 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 October 2023
and 30 September 2024 250,000
Amortisation
At 1 October 2023 25,000
Charge for year 25,000
At 30 September 2024 50,000
Net book value
At 30 September 2024 200,000
At 30 September 2023 225,000

THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£    £    £   
Cost
At 1 October 2023 7,613,402 25,784 7,639,186
Additions 247,951 39,337 287,288
Disposals - (12,000 ) (12,000 )
At 30 September 2024 7,861,353 53,121 7,914,474
Depreciation
At 1 October 2023 - 4,749 4,749
Charge for year - 7,747 7,747
Eliminated on disposal - (1,500 ) (1,500 )
At 30 September 2024 - 10,996 10,996
Net book value
At 30 September 2024 7,861,353 42,125 7,903,478
At 30 September 2023 7,613,402 21,035 7,634,437

Included in cost of land and buildings is freehold land of £ 7,613,402 (2023 - £ 7,613,402 ) which is not depreciated.

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 44,535 47,709
Other debtors 95,698 105,623
140,233 153,332

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 182,540 78,574
Trade creditors 193,337 135,593
Taxation and social security 19,677 61,589
Other creditors 898,178 905,462
1,293,732 1,181,218

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 6,896,488 7,171,840

THE CARAVAN AND LODGE GROUP LIMITED (REGISTERED NUMBER: 14358172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. Secured debts

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 7,079,028 7,250,414

The bank loan is secured by a fixed charge over the land known as Mullacott Park.