ACCOUNTS - Final Accounts preparation

Company registration number: 00652531

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2025

	JACKS HILL CARAVANS LIMITED


JACKS HILL CARAVANS LIMITED

COMPANY INFORMATION

Directors	G C Cave
	P O A Cave
	J C Cockerton


Company secretary	J C Cockerton


Registered number	00652531


Registered office	Jacks Hill Park
	Graveley
	Hitchin
	SG4 7EG


Accountants	Menzies LLP
	Chartered Accountants
	Richmond House
	Stevenage
	SG13 QP


JACKS HILL CARAVANS LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


JACKS HILL CARAVANS LIMITED REGISTERED NUMBER:00652531

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		136,417		140,043
			136,417		140,043
Current assets
Debtors due within 1 year		9,411		15,367
Bank and cash balances		452,164		378,819
		461,575		394,186
Creditors: amounts falling due within one year	6	(89,995)		(81,250)
Net current assets			371,580		312,936
Total assets less current liabilities			507,997		452,979
Provisions for liabilities
Deferred tax		(7,326)		(8,662)
			(7,326)		(8,662)
Net assets			500,671		444,317

Capital and reserves
Called up share capital	100	100
Profit and loss account	500,571	444,217
	500,671	444,317

Page 1


JACKS HILL CARAVANS LIMITED REGISTERED NUMBER:00652531

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

J C Cockerton

Director

Date: 17 October 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


JACKS HILL CARAVANS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Jacks Hill Caravans Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Revenue is recognised in the income statement as rents become due to the company.

Page 3


JACKS HILL CARAVANS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income 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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as detailed below.

Depreciation is provided on the following basis:

				Freehold property	-	50 years straight line and not depreciated
				Plant and machinery	-	10% on cost and 50 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4


JACKS HILL CARAVANS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

4.	Tangible fixed assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost or valuation
At 1 May 2024	121,420	100,669	222,089
Additions	-	8,535	8,535
Disposals	-	(5,830)	(5,830)
At 30 April 2025	121,420	103,374	224,794
Depreciation
At 1 May 2024	29,477	52,569	82,046
Charge for the year on owned assets	1,078	11,083	12,161
Disposals	-	(5,830)	(5,830)
At 30 April 2025	30,555	57,822	88,377
Net book value
At 30 April 2025	90,865	45,552	136,417
At 30 April 2024	91,943	48,100	140,043

Debtors

					2025	2024
					£	£


Trade debtors	8,097	8,851
Other debtors	-	1,016
Prepayments and accrued income	1,314	5,500
	9,411	15,367

Page 5


JACKS HILL CARAVANS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	101	2,613
Corporation tax	28,606	32,225
Other taxation and social security	479	1,651
Other creditors	25,998	25,998
Accruals and deferred income	34,811	18,763
	89,995	81,250

Page 6