Campers Limited 253148 false 2023-11-01 2024-10-31 2024-10-31 The principal activity of the company is that of the operation of Highfields Holiday Park in Wales. Digita Accounts Production Advanced 6.30.9574.0 true true 253148 2023-11-01 2024-10-31 253148 2024-10-31 253148 bus:OrdinaryShareClass1 2024-10-31 253148 bus:OrdinaryShareClass2 2024-10-31 253148 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:Non-currentFinancialInstruments 2024-10-31 253148 core:CurrentFinancialInstruments 2024-10-31 253148 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 253148 core:ConstructionInProgressAssetsUnderConstruction 2024-10-31 253148 core:FurnitureFittingsToolsEquipment 2024-10-31 253148 core:LandBuildings 2024-10-31 253148 core:MotorVehicles 2024-10-31 253148 core:OtherPropertyPlantEquipment 2024-10-31 253148 bus:SmallEntities 2023-11-01 2024-10-31 253148 bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 253148 bus:FilletedAccounts 2023-11-01 2024-10-31 253148 bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 253148 bus:RegisteredOffice 2023-11-01 2024-10-31 253148 bus:Director1 2023-11-01 2024-10-31 253148 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 253148 bus:OrdinaryShareClass2 2023-11-01 2024-10-31 253148 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 253148 core:ConstructionInProgressAssetsUnderConstruction 2023-11-01 2024-10-31 253148 core:FurnitureFittings 2023-11-01 2024-10-31 253148 core:FurnitureFittingsToolsEquipment 2023-11-01 2024-10-31 253148 core:LandBuildings 2023-11-01 2024-10-31 253148 core:MotorVehicles 2023-11-01 2024-10-31 253148 core:OtherPropertyPlantEquipment 2023-11-01 2024-10-31 253148 core:PlantMachinery 2023-11-01 2024-10-31 253148 core:UKTax 2023-11-01 2024-10-31 253148 countries:EnglandWales 2023-11-01 2024-10-31 253148 2023-10-31 253148 core:ConstructionInProgressAssetsUnderConstruction 2023-10-31 253148 core:FurnitureFittingsToolsEquipment 2023-10-31 253148 core:LandBuildings 2023-10-31 253148 core:MotorVehicles 2023-10-31 253148 core:OtherPropertyPlantEquipment 2023-10-31 253148 2022-11-01 2023-10-31 253148 2023-10-31 253148 bus:OrdinaryShareClass1 2023-10-31 253148 bus:OrdinaryShareClass2 2023-10-31 253148 core:CurrentFinancialInstruments 2023-10-31 253148 core:CurrentFinancialInstruments core:WithinOneYear 2023-10-31 253148 core:ConstructionInProgressAssetsUnderConstruction 2023-10-31 253148 core:FurnitureFittingsToolsEquipment 2023-10-31 253148 core:LandBuildings 2023-10-31 253148 core:MotorVehicles 2023-10-31 253148 core:OtherPropertyPlantEquipment 2023-10-31 253148 core:UKTax 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 253148

Campers Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

Campers Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

Campers Limited

(Registration number: 253148)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

869,220

872,478

Other financial assets

6

153,153

157,388

 

1,022,373

1,029,866

Current assets

 

Debtors

7

43,029

43,557

Cash at bank and in hand

 

561,035

552,774

 

604,064

596,331

Creditors: Amounts falling due within one year

8

(149,963)

(158,456)

Net current assets

 

454,101

437,875

Total assets less current liabilities

 

1,476,474

1,467,741

Provisions for liabilities

(32,800)

(32,467)

Net assets

 

1,443,674

1,435,274

Capital and reserves

 

Called up share capital

9

18,350

18,350

Other reserves

137,710

140,885

Retained earnings

1,287,614

1,276,039

Shareholders' funds

 

1,443,674

1,435,274

 

Campers Limited

(Registration number: 253148)
Balance Sheet as at 31 October 2024

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 June 2025 and signed on its behalf by:
 

.........................................
H J Edwards
Director

 

Campers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Highfields Holiday Park
Port Eynon
Gower
Swansea
SA3 1NN

These financial statements were authorised for issue by the Board on 1 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are prepared in the company's functional currency of British Pounds (£) and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Campers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

Reducing Balance - 20%

Motor Vehicle

Reducing Balance - 25%

Fixtures and Fittings

Reducing Balance - 20%

Freehold land and buildings

Nil

Other tangibles

5%-10% straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Trade creditors

Creditors with no stated interest rate and payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Campers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2023 - 6).

4

Taxation

Tax charged/(credited) in the profit and loss account

2024
£

2023
£

UK corporation tax

3,114

4,474

Deferred taxation

333

8,491

Tax expense

3,447

12,965

 

Campers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangibles
£

Other property, plant and equipment
 £

Total
£

Cost or valuation

At 1 November 2023

857,655

22,314

9,600

34,477

64,269

988,315

At 31 October 2024

857,655

22,314

9,600

34,477

64,269

988,315

Depreciation

At 1 November 2023

-

21,945

8,878

32,536

52,478

115,837

Charge for the year

-

74

180

646

2,358

3,258

At 31 October 2024

-

22,019

9,058

33,182

54,836

119,095

Carrying amount

At 31 October 2024

857,655

295

542

1,295

9,433

869,220

At 31 October 2023

857,655

369

722

1,941

11,791

872,478

Included within the net book value of land and buildings above is £857,655 (2023 - £857,655) in respect of freehold land and buildings.
 

 

Campers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

6

Other financial assets (current and non-current)

Financial assets at fair value through profit and loss
£

Total
£

Non-current financial assets

Cost or valuation

At 1 November 2023

159,781

159,781

Fair value adjustments

(4,235)

(4,235)

At 31 October 2024

155,546

155,546

Impairment

At 1 November 2023

2,393

2,393

At 31 October 2024

2,393

2,393

Carrying amount

At 31 October 2024

153,153

153,153

7

Debtors

Current

2024
£

2023
£

Trade debtors

30,795

23,804

Prepayments

11,121

18,813

Other debtors

1,113

940

 

43,029

43,557

8

Creditors

Creditors: amounts falling due within one year

 

Campers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

2024
£

2023
£

Due within one year

Trade creditors

3,382

-

Taxation and social security

18,483

23,042

Accruals and deferred income

124,428

131,744

Other creditors

3,670

3,670

149,963

158,456

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

"A" ordinary shares of £1 each

4,000

4,000

4,000

4,000

"B" ordinary shares of £1 each

14,350

14,350

14,350

14,350

18,350

18,350

18,350

18,350

Only 'A' shares have the right to vote at any meeting of the shareholders of the company. In all other respects 'A' and 'B' shares rank pari pasu.