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REGISTERED NUMBER: 05401044 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROWNS CARAVAN PARK LIMITED

BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BROWNS CARAVAN PARK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: R J Brown
D Brown
J E Brown
N Brown





SECRETARY: D Brown





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 05401044 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 7,000
Tangible assets 5 3,673,174 3,550,955
3,673,174 3,557,955

CURRENT ASSETS
Stocks 111,860 94,437
Debtors 6 17,546 25,225
Cash at bank and in hand 350,450 339,840
479,856 459,502
CREDITORS
Amounts falling due within one year 7 775,830 723,346
NET CURRENT LIABILITIES (295,974 ) (263,844 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,377,200

3,294,111

CREDITORS
Amounts falling due after more than one
year

8

(2,155,669

)

(2,270,593

)

PROVISIONS FOR LIABILITIES (26,837 ) (22,683 )
NET ASSETS 1,194,694 1,000,835

CAPITAL AND RESERVES
Called up share capital 10 90 90
Retained earnings 1,194,604 1,000,745
SHAREHOLDERS' FUNDS 1,194,694 1,000,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)

BALANCE SHEET - continued
31 MARCH 2025


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 9 June 2025 and were signed on its behalf by:




R J Brown - Director



J E Brown - Director


BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Browns 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.

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 relates to site fees, park services and caravan sales excluding discounts, rebates, value added tax and other taxes and is recognised on a receipts basis.

Income regarding site fees and insurance is deferred and released over the term of chargeable period, with the deferred amount being recorded as a current liability.

Income regarding park services, caravans and other goods sold are recognised on a receipts basis.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Toilet block - 10% on reducing balance
Improvements to property - 2% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 20% on reducing balance

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.


BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of income and retained earnings over the period to which they relate.

Pension costs and other post-retirement benefits
The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

Current asset investments
Current asset investments are valued on a fair value basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 34 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 140,000
AMORTISATION
At 1 April 2024 133,000
Charge for year 7,000
At 31 March 2025 140,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 7,000

BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 2,999,420 723,810 3,723,230
Additions - 163,499 163,499
At 31 March 2025 2,999,420 887,309 3,886,729
DEPRECIATION
At 1 April 2024 22,813 149,462 172,275
Charge for year 7,096 34,184 41,280
At 31 March 2025 29,909 183,646 213,555
NET BOOK VALUE
At 31 March 2025 2,969,511 703,663 3,673,174
At 31 March 2024 2,976,607 574,348 3,550,955

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 1,100 8,986
Other debtors 16,446 16,239
17,546 25,225

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 109,340 109,340
Trade creditors 35,155 50,122
Taxation and social security 191,147 162,421
Other creditors 440,188 401,463
775,830 723,346

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 2,155,669 2,270,593

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 1,718,309 1,833,233

BROWNS CARAVAN PARK LIMITED (REGISTERED NUMBER: 05401044)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 2,265,009 2,379,933

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
30 A Shares £1 30 30
30 B Shares £1 30 30
20 C Shares £1 20 20
10 D Shares £1 10 10
90 90