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Registered Number: 05820032
England and Wales

 

 

 

CUMBRIA CARAVAN SERVICES LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 July 2024
Principal activities
The company's principal activity during the year continued to be retail and wholesale of caravan parts.
Directors
The directors who served the company throughout the year were as follows:
Andrew Dixon
Rita Dixon
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Andrew Dixon
Director

Date approved: 18 April 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   261 
  261 
Current assets      
Stocks 4 17,300    19,500 
Debtors 5 33,159    14,522 
Cash at bank and in hand 3,342    16,322 
53,801    50,344 
Creditors: amount falling due within one year 6 (42,630)   (35,941)
Net current assets 11,171    14,403 
 
Total assets less current liabilities 11,171    14,664 
Creditors: amount falling due after more than one year 7 (4,381)   (8,112)
Net assets 6,790    6,552 
 

Capital and reserves
     
Called up share capital 110    110 
Profit and loss account 6,680    6,442 
Shareholders' funds 6,790    6,552 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 April 2025 and were signed on its behalf by:


-------------------------------
Andrew Dixon
Director
2
General Information
CUMBRIA CARAVAN SERVICES LTD. is a private company, limited by shares, registered in England and Wales, registration number 05820032, registration address 25 Esthwaite Avenue, Kendal, Cumbria, LA9 7NZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
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 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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 3 YRS Straight Line
Computer Equipment 2 YRS Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 August 2023 3,778    752    4,530 
Additions    
Disposals    
At 31 July 2024 3,778    752    4,530 
Depreciation
At 01 August 2023 3,778    491    4,269 
Charge for year   261    261 
On disposals    
At 31 July 2024 3,778    752    4,530 
Net book values
Closing balance as at 31 July 2024    
Opening balance as at 01 August 2023   261    261 


4.

Stocks

2024
£
  2023
£
Stocks 17,300    19,500 
17,300    19,500 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 31,911    10,468 
Prepayments & Accrued Income 1,248    1,470 
Taxation & Social Security   2,584 
33,159    14,522 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 8,821    2,634 
Bank Loans & Overdrafts 3,766    3,857 
Taxation & Social Security 3,532    2,451 
Other Creditors 26,511    26,999 
42,630    35,941 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 4,381    8,112 
4,381    8,112 

3