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REGISTERED NUMBER: 01993416 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2024

for

P. O. W. Camp 83 Limited

P. O. W. Camp 83 Limited (Registered number: 01993416)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


P. O. W. Camp 83 Limited (Registered number: 01993416)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 881,799 979,831

CURRENT ASSETS
Stocks 6,281 7,060
Debtors 5 58,882 139,032
Cash at bank and in hand 901,775 774,626
966,938 920,718
CREDITORS
Amounts falling due within one year 6 350,838 529,481
NET CURRENT ASSETS 616,100 391,237
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,497,899

1,371,068

CREDITORS
Amounts falling due after more than one
year

7

-

(73,037

)

PROVISIONS FOR LIABILITIES 9 (123,470 ) (136,522 )
NET ASSETS 1,374,429 1,161,509

CAPITAL AND RESERVES
Called up share capital 1,070 1,070
Retained earnings 1,373,359 1,160,439
SHAREHOLDERS' FUNDS 1,374,429 1,161,509

P. O. W. Camp 83 Limited (Registered number: 01993416)

Balance Sheet - continued
31 December 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 23 May 2025 and were signed on its behalf by:




H M Johnson - Director



Mrs P C Peace - Director


P. O. W. Camp 83 Limited (Registered number: 01993416)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

P. O. W. Camp 83 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 01993416

Registered office: Eden Camp
Old Malton
Malton
YO17 6RT

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 represents net invoiced sales of goods and services excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, 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.

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.

P. O. W. Camp 83 Limited (Registered number: 01993416)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 25 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2024 153,676 341,923 160,521
Additions - - -
Disposals - - (834 )
At 31 December 2024 153,676 341,923 159,687
DEPRECIATION
At 1 January 2024 111,257 25,260 113,841
Charge for year 3,074 6,839 6,956
Eliminated on disposal - - (529 )
At 31 December 2024 114,331 32,099 120,268
NET BOOK VALUE
At 31 December 2024 39,345 309,824 39,419
At 31 December 2023 42,419 316,663 46,680

P. O. W. Camp 83 Limited (Registered number: 01993416)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 862,940 29,000 27,153 1,575,213
Additions - - 1,235 1,235
Disposals (15,000 ) - (794 ) (16,628 )
At 31 December 2024 847,940 29,000 27,594 1,559,820
DEPRECIATION
At 1 January 2024 299,094 20,836 25,094 595,382
Charge for year 74,234 2,041 2,065 95,209
Eliminated on disposal (11,247 ) - (794 ) (12,570 )
At 31 December 2024 362,081 22,877 26,365 678,021
NET BOOK VALUE
At 31 December 2024 485,859 6,123 1,229 881,799
At 31 December 2023 563,846 8,164 2,059 979,831

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 2,235 -
Other debtors 56,647 139,032
58,882 139,032

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts - 36,693
Deposits received in advance 1,076 -
Trade creditors 24,324 100,473
Taxation and social security 183,497 70,868
Other creditors 141,941 321,447
350,838 529,481

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans - 73,037

P. O. W. Camp 83 Limited (Registered number: 01993416)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

31.12.24 31.12.23
£    £   
Bank loans - 109,730

The bank loan is secured by Handelsbanken Plc with a fixed and floating charge over assets held by the company.

9. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax
Accelerated capital allowances 123,470 136,522

Deferred
tax
£   
Balance at 1 January 2024 136,522
Credit to Statement of Income and Retained Earnings during year (13,052 )
Balance at 31 December 2024 123,470

10. ULTIMATE CONTROLLING PARTY

The Directors are equal shareholders and as such there is no ultimate controlling party.