Company registration number 6851792 (England and Wales)
LEAHURST CARAVAN PARK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
LEAHURST CARAVAN PARK LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
LEAHURST CARAVAN PARK LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr R Allen
Mr J Allen
Company number
6851792
Registered office
Crynllwyn
Bryncrug
Tywyn
Wales
LL36 9LH
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
LEAHURST CARAVAN PARK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
715,503
696,849
Current assets
Debtors
5
84,420
82,742
Cash at bank and in hand
31,787
44,281
116,207
127,023
Creditors: amounts falling due within one year
6
(65,545)
(47,894)
Net current assets
50,662
79,129
Total assets less current liabilities
766,165
775,978
Provisions for liabilities
(3,481)
(5,345)
Net assets
762,684
770,633
Capital and reserves
Called up share capital
30,000
30,000
Revaluation reserve
7
583,465
583,465
Profit and loss reserves
149,219
157,168
Total equity
762,684
770,633
LEAHURST CARAVAN PARK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 19 September 2025 and are signed on its behalf by:
Mr R Allen
Director
Company Registration No. 6851792
LEAHURST CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Leahurst Caravan Park Limited is a private company limited by shares incorporated in England and Wales. The registered office is Crynllwyn, Bryncrug, Tywyn, Wales, LL36 9LH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for caravan pitches and ancillary products and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Income derived from letting of freehold property under assured short hold tenancies is included within other operating income.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
20% Reducing balance
Fixtures and fittings
15% Reducing balance
Motor vehicles
25% Reducing balance
LEAHURST CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
LEAHURST CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
45,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
45,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
648,500
91,600
17,914
50,956
808,970
Additions
-
0
37,500
-
0
-
0
37,500
Disposals
-
0
(30,000)
-
0
-
0
(30,000)
At 31 March 2025
648,500
99,100
17,914
50,956
816,470
Depreciation and impairment
At 1 April 2024
-
0
50,646
15,985
45,490
112,121
Depreciation charged in the year
-
0
7,191
289
1,366
8,846
Revaluation
-
0
(20,000)
-
0
-
0
(20,000)
At 31 March 2025
-
0
37,837
16,274
46,856
100,967
Carrying amount
At 31 March 2025
648,500
61,263
1,640
4,100
715,503
At 31 March 2024
648,500
40,954
1,929
5,466
696,849
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
84,420
82,742
LEAHURST CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
528
1,778
Other creditors
65,017
46,116
65,545
47,894
7
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
583,465
583,465
8
Related party transactions

Amounts owed by related parties:

Companies under common control- £78,391 (2024: £78,391)

Amounts owed to related parties:

Directors- £19,521 (2024: £1,625)

2025-03-31 2024-04-01 false false false 20 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr R Allen Mr J Allen 6851792 2024-04-01 2025-03-31 6851792 bus:Director1 2024-04-01 2025-03-31 6851792 bus:Director2 2024-04-01 2025-03-31 6851792 bus:RegisteredOffice 2024-04-01 2025-03-31 6851792 2025-03-31 6851792 2024-03-31 6851792 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 6851792 core:PlantMachinery 2025-03-31 6851792 core:FurnitureFittings 2025-03-31 6851792 core:MotorVehicles 2025-03-31 6851792 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 6851792 core:PlantMachinery 2024-03-31 6851792 core:FurnitureFittings 2024-03-31 6851792 core:MotorVehicles 2024-03-31 6851792 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 6851792 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 6851792 core:CurrentFinancialInstruments 2025-03-31 6851792 core:CurrentFinancialInstruments 2024-03-31 6851792 core:ShareCapital 2025-03-31 6851792 core:ShareCapital 2024-03-31 6851792 core:RevaluationReserve 2025-03-31 6851792 core:RevaluationReserve 2024-03-31 6851792 core:RetainedEarningsAccumulatedLosses 2025-03-31 6851792 core:RetainedEarningsAccumulatedLosses 2024-03-31 6851792 core:Goodwill 2024-04-01 2025-03-31 6851792 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 6851792 core:PlantMachinery 2024-04-01 2025-03-31 6851792 core:FurnitureFittings 2024-04-01 2025-03-31 6851792 core:MotorVehicles 2024-04-01 2025-03-31 6851792 2023-04-01 2024-03-31 6851792 core:Goodwill 2024-03-31 6851792 core:Goodwill 2025-03-31 6851792 core:Goodwill 2024-03-31 6851792 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 6851792 core:PlantMachinery 2024-03-31 6851792 core:FurnitureFittings 2024-03-31 6851792 core:MotorVehicles 2024-03-31 6851792 2024-03-31 6851792 core:WithinOneYear 2025-03-31 6851792 core:WithinOneYear 2024-03-31 6851792 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 6851792 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 6851792 bus:FRS102 2024-04-01 2025-03-31 6851792 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 6851792 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP