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BEWDLEY CARAVAN SALES LIMITED

Registered Number
07239666
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

BEWDLEY CARAVAN SALES LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

LOVERIDGE, Ivy Marina

Registered Address

The Bungalow Riverside Caravan Park
Dowles Road
Bewdley
DY12 2RE

Registered Number

07239666 (England and Wales)
BEWDLEY CARAVAN SALES LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets310,27813,704
10,27813,704
Current assets
Stocks4-234,364
Debtors57,068,0546,923,415
Cash at bank and on hand12,010262,427
7,080,0647,420,206
Creditors amounts falling due within one year6(3,675)(114,767)
Net current assets (liabilities)7,076,3897,305,439
Total assets less current liabilities7,086,6677,319,143
Net assets7,086,6677,319,143
Capital and reserves
Called up share capital9999
Profit and loss account7,086,5687,319,044
Shareholders' funds7,086,6677,319,143
The financial statements were approved and authorised for issue by the Director on 28 April 2025, and are signed on its behalf by:
LOVERIDGE, Ivy Marina
Director
Registered Company No. 07239666
BEWDLEY CARAVAN SALES LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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 policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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 and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 August 2316,04416,044
At 31 July 2416,04416,044
Depreciation and impairment
At 01 August 232,3402,340
Charge for year3,4263,426
At 31 July 245,7665,766
Net book value
At 31 July 2410,27810,278
At 31 July 2313,70413,704
4.Stocks

2024

2023

££
Finished goods-234,364
Total-234,364
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-3,183
Amounts owed by associates and joint ventures / participating interests7,066,5863,678,882
Other debtors1,4683,241,350
Total7,068,0546,923,415
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-1,290
Taxation and social security-107,005
Other creditors-2,797
Accrued liabilities and deferred income3,6753,675
Total3,675114,767