Blue Dial Caravans Limited - Period Ending 2025-03-31

Company Registration number: 04607019

Blue Dial Caravans Limited

Annual Report and Unaudited
Financial Statements

for the Year Ended 31 March 2025

Blue Dial Caravans Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 7

Blue Dial Caravans Limited

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	178,939	71,849
Current assets
Stocks	5	34,000	48,000
Debtors	6	643,416	715,175
Cash at bank and in hand		227,833	240,334
		905,249	1,003,509
Creditors: Amounts falling due within one year	7	(534,048)	(596,201)
Net current assets		371,201	407,308
Total assets less current liabilities		550,140	479,157
Creditors: Amounts falling due after more than one year	7	(2,368)	(11,033)
Provisions for liabilities		(44,735)	(17,957)
Net assets		503,037	450,167
Capital and reserves
Called up share capital		100	100
Retained earnings		502,937	450,067
Shareholders' funds		503,037	450,167

Blue Dial Caravans Limited

Balance Sheet as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 04607019

Approved and authorised by the director on 3 September 2025

.........................................
Mr J D Hetherington
Director

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2025

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:
Blue Dial Farm
Allonby
Maryport
CA15 6PB

These financial statements were authorised for issue by the director on 3 September 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 financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

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.

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2025 (continued)

2	ACCOUNTING POLICIES (continued)

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.

The current corporation 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	20% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% straight line
Fixtures and fittings	25% reducing balance
Property improvements	10% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2025 (continued)

2	ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2025 (continued)

4	TANGIBLE ASSETS

Property improvements
£

Fixtures and fittings
£

Motor vehicles
£

Office equipment
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 April 2024

34,390

11,928

21,900

1,061

84,753

154,032

Additions

117,775

-

-

-

9,264

127,039

At 31 March 2025

152,165

11,928

21,900

1,061

94,017

281,071

Depreciation

At 1 April 2024

3,439

10,350

16,988

1,061

50,345

82,183

Charge for the year

11,291

394

1,228

-

7,036

19,949

At 31 March 2025

14,730

10,744

18,216

1,061

57,381

102,132

Carrying amount

At 31 March 2025

137,435

1,184

3,684

-

36,636

178,939

At 31 March 2024

30,951

1,578

4,912

-

34,408

71,849

- 6 -

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2025 (continued)

STOCKS

	2025 £	2024 £
Stocks	34,000	48,000

DEBTORS

	2025 £	2024 £
Trade debtors	33,038	77,521
Other debtors	589,544	637,654
Prepayments	20,834	-
	643,416	715,175

CREDITORS

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	10,098	11,518
Trade creditors	20,134	106,814
Taxation and social security	50,152	54,458
Accruals and deferred income	208,281	222,988
Other creditors	245,383	200,423
	534,048	596,201

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	2,368	11,033

	Property improvements £	Fixtures and fittings £	Motor vehicles £	Office equipment £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	34,390	11,928	21,900	1,061	84,753	154,032
Additions	117,775	-	-	-	9,264	127,039
At 31 March 2025	152,165	11,928	21,900	1,061	94,017	281,071
Depreciation
At 1 April 2024	3,439	10,350	16,988	1,061	50,345	82,183
Charge for the year	11,291	394	1,228	-	7,036	19,949
At 31 March 2025	14,730	10,744	18,216	1,061	57,381	102,132
Carrying amount
At 31 March 2025	137,435	1,184	3,684	-	36,636	178,939
At 31 March 2024	30,951	1,578	4,912	-	34,408	71,849