2024-04-012025-03-312025-03-31false01209009WHITE SCAR CAVES 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WHITE SCAR CAVES LIMITED

Registered Number
01209009
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

WHITE SCAR CAVES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

CONNAUGHTON, Caroline
CONNAUGHTON, John

Registered Address

White Scar Cave
Ingleton
Carnforth
LA6 3AW

Registered Number

01209009 (England and Wales)
WHITE SCAR CAVES LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets31,477519
Tangible assets4239,139258,275
Investments55,7555,481
246,371264,275
Current assets
Debtors6150,303100,216
Cash at bank and on hand28,40430,831
178,707131,047
Creditors amounts falling due within one year7(84,673)(49,273)
Net current assets (liabilities)94,03481,774
Total assets less current liabilities340,405346,049
Creditors amounts falling due after one year8(4,605)(13,899)
Provisions for liabilities9(3,800)(4,500)
Net assets332,000327,650
Capital and reserves
Called up share capital100100
Profit and loss account331,900327,550
Shareholders' funds332,000327,650
The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2025, and are signed on its behalf by:
CONNAUGHTON, Caroline
Director
CONNAUGHTON, John
Director

Registered Company No. 01209009
WHITE SCAR CAVES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-3
Plant and machinery25-
Fixtures and fittings12-
Vehicles25-
Office Equipment12-
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20252024
Average number of employees during the year1515
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 April 2410,49954211,041
Additions-1,4501,450
At 31 March 2510,4991,99212,491
Amortisation and impairment
At 01 April 2410,4992310,522
Charge for year-492492
At 31 March 2510,49951511,014
Net book value
At 31 March 25-1,4771,477
At 31 March 24-519519
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 April 24551,81668,8983,200129,400753,314
Additions-1,170--1,170
At 31 March 25551,81670,0683,200129,400754,484
Depreciation and impairment
At 01 April 24311,62260,5011,450121,466495,039
Charge for year16,4842,39243899220,306
At 31 March 25328,10662,8931,888122,458515,345
Net book value
At 31 March 25223,7107,1751,3126,942239,139
At 31 March 24240,1948,3971,7507,934258,275
5.Fixed asset investments
This investment comprises an investment in an unlisted company.

Other investments1

Total

££
Cost or valuation
At 01 April 245,4815,481
Additions274274
At 31 March 255,7555,755
Net book value
At 31 March 255,7555,755
At 31 March 245,4815,481

Notes

1Other investments other than loans
6.Debtors: amounts due within one year

2025

2024

££
Amounts owed by group undertakings144,31694,316
Prepayments and accrued income5,9875,900
Total150,303100,216
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.
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,1711,634
Bank borrowings and overdrafts9,7819,781
Taxation and social security38,79824,979
Other creditors21,80289
Accrued liabilities and deferred income13,12112,790
Total84,67349,273
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. Bank Borrowings and overdrafts are secured by Government backed guarantee against the outstanding facility balance.
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts4,60513,899
Total4,60513,899
Bank Borrowings and overdrafts are secured by Government backed guarantee against the outstanding facility balance.
9.Provisions for liabilities
The deferred tax provision relates to accelerated capital allowances.

2025

2024

££
Net deferred tax liability (asset)3,8004,500
Total3,8004,500
10.Contingent liabilities
The company has secured borrowings of its holding company amounting to £200,000 (2024:£250,000), by way of a fixed and floating charge over the assets of the company.
11.Related party transactions
On 1 April 2024 the company owed the Directors £89. During the year the directors made further advances of £50,787 and extracted £29,075. At 31 March 2025 the company owed the Director £21,801..
12.Parent-subsidiary relationships
As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone. This company's parent undertaking is Connies Caves Limited, a company registered in England and Wales, company number 12628574.