Caer Beris Holiday Park Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04070554

Caer Beris Holiday Park Limited

Filleted Unaudited Financial Statements

31 March 2025

Caer Beris Holiday Park Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Caer Beris Holiday Park Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		517,222		527,915

Current assets

Stocks		377,150	219,667
Debtors	6	30,366	30,527
Cash at bank and in hand		73,252	100,564
		---------	---------
		480,768	350,758

Creditors: amounts falling due within one year	7	332,581		389,635
		---------		---------
Net current assets/(liabilities)			148,187		( 38,877)
			---------		---------
Total assets less current liabilities			665,409		489,038

Creditors: amounts falling due after more than one year	8	602,163	440,186
		---------	---------
Net assets		63,246	48,852
		---------	---------

Capital and reserves

Called up share capital	9	4	4
Profit and loss account		63,242	48,848
		--------	--------
Shareholders funds		63,246	48,852
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Caer Beris Holiday Park Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 21 August 2025 , and are signed on behalf of the board by:

Mr D Harris

Director

Company registration number: 04070554

Caer Beris Holiday Park Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Office, Templeton Park, Bakers Lane, West Hanningfield, Essex, CM2 8LF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	Land 0%, buildings 10% and 2% straight line
Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2024	510,600	84,314	6,866	45,965	647,745
Additions	–	–	–	17,195	17,195
	---------	--------	-------	--------	---------
At 31 March 2025	510,600	84,314	6,866	63,160	664,940
	---------	--------	-------	--------	---------
Depreciation
At 1 April 2024	57,696	43,387	5,115	13,632	119,830
Charge for the year	8,336	10,232	438	8,882	27,888
	---------	--------	-------	--------	---------
At 31 March 2025	66,032	53,619	5,553	22,514	147,718
	---------	--------	-------	--------	---------
Carrying amount
At 31 March 2025	444,568	30,695	1,313	40,646	517,222
	---------	--------	-------	--------	---------
At 31 March 2024	452,904	40,927	1,751	32,333	527,915
	---------	--------	-------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	30,366	30,527
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	12,762	6,366
Accruals and deferred income	259,274	259,677
Corporation tax	24,675	85,664
Social security and other taxes	35,870	37,928
	---------	---------
	332,581	389,635
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Amounts owed to group undertakings	602,163	440,186
	---------	---------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary Class A shares of £ 1 each	2	2	2	2
Ordinary Class B shares of £ 1 each	2	2	2	2
	----	----	----	----
	4	4	4	4
	----	----	----	----

10. Charges on assets

Any future borrowings or facilities of the company are secured by a charge in favour of National Westminster Bank plc.

All monies due or to become due from the company to the chargee on any account whatsoever are secured by a fixed charge over the property of the Owner, owned now or in the future, including all Land vested in or charge to the Owner, all fixtures and fittings attached to that Land, all rents receivable from use of Land, all plant and machinery, goodwill, uncalled share capital, stocks, shares and other securities, intellectual property, licenses, claims, insurance policies, other legal rights. A floating charge over all the other property, assets and rights of the Owner, owned now or in the future, which are not covered by the fixed charge.

11. Related party transactions

At the year end related parties owed the company £602,163 (2024: £440,186) which is shown amongst creditors. No interest was charged on this balance during the year (2024: £NIL)

12. Controlling party

The ultimate controlling party is Dayliss Holdings Limited.