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Registered number: 14159381










CAMPING IN THE NEW FOREST LTD










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
CAMPING IN THE NEW FOREST LTD
REGISTERED NUMBER: 14159381

BALANCE SHEET
AS AT 31 OCTOBER 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 5 
7,664
5,196

Tangible assets
 6 
161,023
38,445

  
168,687
43,641

Current assets
  

Stocks
  
10,822
15,528

Debtors: amounts falling due within one year
 7 
172,779
72,366

Cash at bank and in hand
  
1,125,080
1,136,428

  
1,308,681
1,224,322

Creditors: amounts falling due within one year
 8 
(982,247)
(801,718)

Net current assets
  
 
 
326,434
 
 
422,604

Total assets less current liabilities
  
495,121
466,245

  

Net assets
  
495,121
466,245


Capital and reserves
  

Called up share capital 
 9 
-
-

Profit and loss account
  
495,121
466,245

  
495,121
466,245


Page 1

 
CAMPING IN THE NEW FOREST LTD
REGISTERED NUMBER: 14159381
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






A J Lawford
Director

Date: 29 April 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Camping In The New Forest Ltd is a private company limited by shares incorporated in England and Wales registerd number 14159381. The Registered office is The Show Office, New Park Farm, Lyndhurst Road, Brockenhurst, England, SO42 7QH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is £GBP

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, including discounts and excluding rebates, value added tax and other sales taxes. 

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Software
-
20%
Straight line

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
Motor vehicles
-
25%
Fixtures and fittings
-
20%
Campsite equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


3.


Taxation

The company is subject to corporation tax but liability to tax can be relieved by way of a Gift Aid
distribution to the parent charity.


4.


Employees

The average monthly number of employees, including directors, during the year was 53 (2023 - 45).


5.


Intangible assets




Computer software

£



Cost


At 1 November 2023
5,995


Additions
4,000



At 31 October 2024

9,995



Amortisation


At 1 November 2023
799


Charge for the year on owned assets
1,532



At 31 October 2024

2,331



Net book value



At 31 October 2024
7,664



At 31 October 2023
5,196



Page 6

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2023
13,074
27,895
1,366
42,335


Additions
136,367
9,683
820
146,870


Disposals
-
(1,800)
-
(1,800)



At 31 October 2024

149,441
35,778
2,186
187,405



Depreciation


At 1 November 2023
949
2,714
227
3,890


Charge for the year on owned assets
14,238
7,912
342
22,492



At 31 October 2024

15,187
10,626
569
26,382



Net book value



At 31 October 2024
134,254
25,152
1,617
161,023



At 31 October 2023
12,125
25,181
1,139
38,445


7.


Debtors

2024
2023
£
£


Trade debtors
20,598
2,831

Prepayments and accrued income
152,181
69,535

172,779
72,366


Page 7

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
112,306
163,543

Amounts owed to group undertakings
94,667
49,185

Other taxation and social security
184,491
159,220

Other creditors
4,030
10,162

Accruals and deferred income
586,753
419,608

982,247
801,718



9.


Share capital


Share capital consists of 1 Ordinary share with the nominal value of £0.01.



10.


Prior year adjustment

In the previous year £97,587 of shop revenue earned in the year was incorrectly recognised within deferred income which has been released to prior year revenue. In addition, further costs of £94,053 have been identified in 2024 which should have been recognised in the previous year. The resulting effect on net profit before tax is an increase of £3,534 in the prior year.


11.


Commitments under operating leases

At 31 October 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
340,925
330,308

Later than 1 year and not later than 5 years
1,363,700
1,321,233

Later than 5 years
1,108,006
1,403,810

2,812,631
3,055,351


12.


Related party transactions

The company has taken advantage of the exemption in FRS102 section 1A 33.1A not to disclose transactions with wholly owned group entities. 

Page 8

 
CAMPING IN THE NEW FOREST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

13.


Controlling party

The immediate and ultimate parent company is The New Forest Agricultural Show Society, a charitable company incorporated in England and Wales.
The registered office is The Showground, New Park, Brockenhurst, Hampshire, SO42 7QH.


14.


Auditors' information

The auditors' report on the financial statements for the year ended 31 October 2024 was unqualified.

The audit report was signed on 27 May 2025 by Mark Dickinson FCA (Senior statutory auditor) on behalf of Shaw Gibbs (Audit) Limited.

 
Page 9