REGISTERED NUMBER: SC798879 (Scotland)

Aberlady Caravan Park Ltd

Unaudited Financial Statements

for the Period

12 February 2024 to 28 February 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A A Dyer

A A Dyer

REGISTERED OFFICE:

Station House

Haddington Road

Aberlady

East Lothian

EH32 0PZ

REGISTERED NUMBER:

SC798879 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

The Lighthouse

Heugh Road

North Berwick

EH39 5PX

FIXED ASSETS

Intangible assets

4

2,113

Tangible assets

5

68,675

70,788

CURRENT ASSETS

Stocks

1,736

Debtors

6

238

1,974

CREDITORS

Amounts falling due within one year

7

68,336

NET CURRENT LIABILITIES

(66,362

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,426

PROVISIONS FOR LIABILITIES

2,522

NET ASSETS

1,904

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

1,804

1,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

A A Dyer - Director

1.	STATUTORY INFORMATION

Aberlady Caravan Park Ltd is a private company, limited by shares , registered in Scotland. 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 represents the fair value of caravan storage, site hire for tourers and other ancillary services.

Revenue is recognised when the services of caravan storage, site hire for tourers and other ancillary services have been provided and all obligations to the customers under the agreement have been fulfilled.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 period 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.

Going concern

The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future.The directors have no concerns that the company will continue to trade for at least 12 months from the signing of these financial statements.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

2,641

At 28 February 2025

2,641

AMORTISATION

Charge for period

528

At 28 February 2025

528

NET BOOK VALUE

At 28 February 2025

2,113

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

85,844

At 28 February 2025

85,844

DEPRECIATION

Charge for period

17,169

At 28 February 2025

17,169

NET BOOK VALUE

At 28 February 2025

68,675

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

238

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

4,353

Taxation and social security

762

Other creditors

63,221

68,336