NEEDINGWORTH CAMPERS LTD


Director	TINGEY, Stephen


Registered Address	Needingworth Campers High Street
	Needingworth
	St. Ives
	PE27 4SA


Registered Number	08927526 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		473,717		14,721
			473,717		14,721
Current assets
Stocks	5	2,918,346		2,952,606
Debtors		18,075		7,252
Cash at bank and on hand		199,740		76,444
		3,136,161		3,036,302
Creditors amounts falling due within one year	6	(389,348)		(268,230)
Net current assets (liabilities)			2,746,813		2,768,072
Total assets less current liabilities			3,220,530		2,782,793
Net assets			3,220,530		2,782,793
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,220,430		2,782,693
Shareholders' funds			3,220,530		2,782,793

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 June 2025, and are signed on its behalf by:

TINGEY, Stephen
Director
Registered Company No. 08927526

NEEDINGWORTH CAMPERS LTD

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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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 from the rendering of services.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		4

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	60,000	60,000
At 31 March 25	60,000	60,000
Amortisation and impairment
At 01 April 24	60,000	60,000
At 31 March 25	60,000	60,000
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 April 24	-	30,206	30,206
Additions	459,207	2,348	461,555
At 31 March 25	459,207	32,554	491,761
Depreciation and impairment
At 01 April 24	-	15,485	15,485
Charge for year	-	2,559	2,559
At 31 March 25	-	18,044	18,044
Net book value
At 31 March 25	459,207	14,510	473,717
At 31 March 24	-	14,721	14,721

5.	Stocks

	2025	2024
	£	£
Finished goods	2,918,346	2,952,606
Total	2,918,346	2,952,606

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,001	34,812
Bank borrowings and overdrafts	6,172	1,643
Taxation and social security	368,346	223,635
Other creditors	2,499	2,020
Accrued liabilities and deferred income	7,330	6,120
Total	389,348	268,230


	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.