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REGISTERED NUMBER: 04507652 (England and Wales)















Cressfield Caravan Park Limited

Unaudited Financial Statements for the Year Ended 30 November 2024






Cressfield Caravan Park Limited (Registered number: 04507652)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Cressfield Caravan Park Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mrs R K Welch
A J Welch





REGISTERED OFFICE: 5 London Road
Rainham
Gillingham
Kent
ME8 7RG





BUSINESS ADDRESS: Cressfield Caravan Park Townfoot
Lockerbie
DG11 3DR





REGISTERED NUMBER: 04507652 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Cressfield Caravan Park Limited (Registered number: 04507652)

Statement of Financial Position
30 November 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,084,756 1,102,367
1,084,756 1,102,367

CURRENT ASSETS
Inventories - 215,835
Debtors 6 413,062 58,810
Cash at bank 78,954 54,942
492,016 329,587
CREDITORS
Amounts falling due within one year 7 85,067 69,674
NET CURRENT ASSETS 406,949 259,913
TOTAL ASSETS LESS CURRENT LIABILITIES 1,491,705 1,362,280

CREDITORS
Amounts falling due after more than one
year

8

-

(25,000

)

PROVISIONS FOR LIABILITIES (69,729 ) (67,838 )
NET ASSETS 1,421,976 1,269,442

CAPITAL AND RESERVES
Called up share capital 3 3
Share premium 269,999 269,999
Retained earnings 1,151,974 999,440
SHAREHOLDERS' FUNDS 1,421,976 1,269,442

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Cressfield Caravan Park Limited (Registered number: 04507652)

Statement of Financial Position - continued
30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2025 and were signed on its behalf by:




A J Welch - Director



Mrs R K Welch - Director


Cressfield Caravan Park Limited (Registered number: 04507652)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Cressfield Caravan Park 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.

Income recognition
Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 15% on reducing balance

Inventories
Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.


Cressfield Caravan Park Limited (Registered number: 04507652)

Notes to the Financial Statements - continued
for the Year Ended 30 November 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 statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 150,000
AMORTISATION
At 1 December 2023
and 30 November 2024 150,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

Cressfield Caravan Park Limited (Registered number: 04507652)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2023 1,060,468 140,778 1,201,246
Disposals - (52,987 ) (52,987 )
At 30 November 2024 1,060,468 87,791 1,148,259
DEPRECIATION
At 1 December 2023 - 98,879 98,879
Charge for year - 4,287 4,287
Eliminated on disposal - (39,663 ) (39,663 )
At 30 November 2024 - 63,503 63,503
NET BOOK VALUE
At 30 November 2024 1,060,468 24,288 1,084,756
At 30 November 2023 1,060,468 41,899 1,102,367

Land and buildings are valued at cost and the directors consider this to be the fair value at 30 November 2024.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 10,878
Amounts owed by group undertakings 413,062 40,977
Other debtors - 6,955
413,062 58,810

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 10,801
Amounts owed to group undertakings 4,630 -
Taxation and social security 62,083 55,133
Other creditors 18,354 3,740
85,067 69,674

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 25,000

Cressfield Caravan Park Limited (Registered number: 04507652)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

9. SECURED DEBTS

The property is held as security, in favour of the HSBC Bank, with regards to the bank loan included in the ultimate parent company's accounts. Other debts to the bank are secured by a floating charge over the assets which are held in the group.

The bank loan is secured by an all and whole charge on land, and a fixed and floating charge, containing a negative pledges over all the property or undertaking of the company and group.

10. ULTIMATE CONTROLLING PARTY

Cressfield Caravan Park Limited is a wholly owned subsidiary of WB & CA Armistead Limited, a company incorporated in England and Wales whose registered office address is 5 London Road, Rainham, Gillingham, Kent, ME8 7RG

WB & CA Armistead Limited is a wholly owned subsidiary of United Caravan Parks Ltd, a company incorporated in England and Wales whose registered office address is 5 London Road, Rainham, Gillingham, Kent, ME8 7RG