2024-09-23 2025-09-30 2025-09-30 false SC823602 CENTRAL CARAVAN COMPANY LIMITED 2025-11-08 false iso4217:GBP xbrli:pure SC823602 2024-09-22 SC823602 2025-09-30 SC823602 2024-09-23 2025-09-30 SC823602 2024-09-21 SC823602 2024-09-22 SC823602 2024-09-22 2024-09-22 SC823602 bus:SmallEntities 2024-09-23 2025-09-30 SC823602 bus:AuditExempt-NoAccountantsReport 2024-09-23 2025-09-30 SC823602 bus:FullAccounts 2024-09-23 2025-09-30 SC823602 bus:PrivateLimitedCompanyLtd 2024-09-23 2025-09-30 SC823602 core:WithinOneYear 2025-09-30 SC823602 core:AfterOneYear 2025-09-30 SC823602 core:WithinOneYear 2024-09-22 SC823602 core:AfterOneYear 2024-09-22 SC823602 core:ShareCapital 2025-09-30 SC823602 core:SharePremium 2025-09-30 SC823602 core:RevaluationReserve 2025-09-30 SC823602 core:OtherReservesSubtotal 2025-09-30 SC823602 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC823602 core:ShareCapital 2024-09-22 SC823602 core:SharePremium 2024-09-22 SC823602 core:RevaluationReserve 2024-09-22 SC823602 core:OtherReservesSubtotal 2024-09-22 SC823602 core:RetainedEarningsAccumulatedLosses 2024-09-22 SC823602 core:LandBuildings 2025-09-30 SC823602 core:PlantMachinery 2025-09-30 SC823602 core:Vehicles 2025-09-30 SC823602 core:FurnitureFittings 2025-09-30 SC823602 core:OfficeEquipment 2025-09-30 SC823602 core:NetGoodwill 2025-09-30 SC823602 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 SC823602 core:ListedExchangeTraded 2025-09-30 SC823602 core:UnlistedNon-exchangeTraded 2025-09-30 SC823602 core:LandBuildings 2024-09-22 SC823602 core:PlantMachinery 2024-09-22 SC823602 core:Vehicles 2024-09-22 SC823602 core:FurnitureFittings 2024-09-22 SC823602 core:OfficeEquipment 2024-09-22 SC823602 core:NetGoodwill 2024-09-22 SC823602 core:IntangibleAssetsOtherThanGoodwill 2024-09-22 SC823602 core:ListedExchangeTraded 2024-09-22 SC823602 core:UnlistedNon-exchangeTraded 2024-09-22 SC823602 core:LandBuildings 2024-09-23 2025-09-30 SC823602 core:PlantMachinery 2024-09-23 2025-09-30 SC823602 core:Vehicles 2024-09-23 2025-09-30 SC823602 core:FurnitureFittings 2024-09-23 2025-09-30 SC823602 core:OfficeEquipment 2024-09-23 2025-09-30 SC823602 core:NetGoodwill 2024-09-23 2025-09-30 SC823602 core:IntangibleAssetsOtherThanGoodwill 2024-09-23 2025-09-30 SC823602 core:ListedExchangeTraded 2024-09-23 2025-09-30 SC823602 core:UnlistedNon-exchangeTraded 2024-09-23 2025-09-30 SC823602 core:MoreThanFiveYears 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments 2025-09-30 SC823602 core:Non-currentFinancialInstruments 2024-09-22 SC823602 dpl:CostSales 2024-09-23 2025-09-30 SC823602 dpl:DistributionCosts 2024-09-23 2025-09-30 SC823602 core:LandBuildings 2024-09-23 2025-09-30 SC823602 core:PlantMachinery 2024-09-23 2025-09-30 SC823602 core:Vehicles 2024-09-23 2025-09-30 SC823602 core:FurnitureFittings 2024-09-23 2025-09-30 SC823602 core:OfficeEquipment 2024-09-23 2025-09-30 SC823602 dpl:AdministrativeExpenses 2024-09-23 2025-09-30 SC823602 core:NetGoodwill 2024-09-23 2025-09-30 SC823602 core:IntangibleAssetsOtherThanGoodwill 2024-09-23 2025-09-30 SC823602 dpl:GroupUndertakings 2024-09-23 2025-09-30 SC823602 dpl:ParticipatingInterests 2024-09-23 2025-09-30 SC823602 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-23 2025-09-30 SC823602 core:ListedExchangeTraded 2024-09-23 2025-09-30 SC823602 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-23 2025-09-30 SC823602 core:UnlistedNon-exchangeTraded 2024-09-23 2025-09-30 SC823602 dpl:CostSales 2024-09-22 2024-09-22 SC823602 dpl:DistributionCosts 2024-09-22 2024-09-22 SC823602 core:LandBuildings 2024-09-22 2024-09-22 SC823602 core:PlantMachinery 2024-09-22 2024-09-22 SC823602 core:Vehicles 2024-09-22 2024-09-22 SC823602 core:FurnitureFittings 2024-09-22 2024-09-22 SC823602 core:OfficeEquipment 2024-09-22 2024-09-22 SC823602 dpl:AdministrativeExpenses 2024-09-22 2024-09-22 SC823602 core:NetGoodwill 2024-09-22 2024-09-22 SC823602 core:IntangibleAssetsOtherThanGoodwill 2024-09-22 2024-09-22 SC823602 dpl:GroupUndertakings 2024-09-22 2024-09-22 SC823602 dpl:ParticipatingInterests 2024-09-22 2024-09-22 SC823602 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-22 2024-09-22 SC823602 core:ListedExchangeTraded 2024-09-22 2024-09-22 SC823602 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-22 2024-09-22 SC823602 core:UnlistedNon-exchangeTraded 2024-09-22 2024-09-22 SC823602 core:NetGoodwill 2025-09-30 SC823602 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 SC823602 core:LandBuildings 2025-09-30 SC823602 core:PlantMachinery 2025-09-30 SC823602 core:Vehicles 2025-09-30 SC823602 core:FurnitureFittings 2025-09-30 SC823602 core:OfficeEquipment 2025-09-30 SC823602 core:AfterOneYear 2025-09-30 SC823602 core:WithinOneYear 2025-09-30 SC823602 core:ListedExchangeTraded 2025-09-30 SC823602 core:UnlistedNon-exchangeTraded 2025-09-30 SC823602 core:ShareCapital 2025-09-30 SC823602 core:SharePremium 2025-09-30 SC823602 core:RevaluationReserve 2025-09-30 SC823602 core:OtherReservesSubtotal 2025-09-30 SC823602 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC823602 core:NetGoodwill 2024-09-22 SC823602 core:IntangibleAssetsOtherThanGoodwill 2024-09-22 SC823602 core:LandBuildings 2024-09-22 SC823602 core:PlantMachinery 2024-09-22 SC823602 core:Vehicles 2024-09-22 SC823602 core:FurnitureFittings 2024-09-22 SC823602 core:OfficeEquipment 2024-09-22 SC823602 core:AfterOneYear 2024-09-22 SC823602 core:WithinOneYear 2024-09-22 SC823602 core:ListedExchangeTraded 2024-09-22 SC823602 core:UnlistedNon-exchangeTraded 2024-09-22 SC823602 core:ShareCapital 2024-09-22 SC823602 core:SharePremium 2024-09-22 SC823602 core:RevaluationReserve 2024-09-22 SC823602 core:OtherReservesSubtotal 2024-09-22 SC823602 core:RetainedEarningsAccumulatedLosses 2024-09-22 SC823602 core:NetGoodwill 2024-09-21 SC823602 core:IntangibleAssetsOtherThanGoodwill 2024-09-21 SC823602 core:LandBuildings 2024-09-21 SC823602 core:PlantMachinery 2024-09-21 SC823602 core:Vehicles 2024-09-21 SC823602 core:FurnitureFittings 2024-09-21 SC823602 core:OfficeEquipment 2024-09-21 SC823602 core:AfterOneYear 2024-09-21 SC823602 core:WithinOneYear 2024-09-21 SC823602 core:ListedExchangeTraded 2024-09-21 SC823602 core:UnlistedNon-exchangeTraded 2024-09-21 SC823602 core:ShareCapital 2024-09-21 SC823602 core:SharePremium 2024-09-21 SC823602 core:RevaluationReserve 2024-09-21 SC823602 core:OtherReservesSubtotal 2024-09-21 SC823602 core:RetainedEarningsAccumulatedLosses 2024-09-21 SC823602 core:AfterOneYear 2024-09-23 2025-09-30 SC823602 core:WithinOneYear 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:CostValuation 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-23 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:CostValuation 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-09-30 SC823602 core:Non-currentFinancialInstruments core:CostValuation 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-22 SC823602 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-22 SC823602 bus:Director1 2024-09-23 2025-09-30 SC823602 1 bus:Director1 2024-09-22 SC823602 1 bus:Director1 2024-09-23 2025-09-30 SC823602 1 bus:Director1 2025-09-30 SC823602 2024-09-22 SC823602 2024-09-23 2025-09-30 SC823602 2025-09-30

CENTRAL CARAVAN COMPANY LIMITED

Registered Number
SC823602
(Scotland)

Unaudited Financial Statements for the Period ended
30 September 2025

CENTRAL CARAVAN COMPANY LIMITED
Company Information
for the period from 23 September 2024 to 30 September 2025

Director | MCKENZIE, Michelle

Registered Address | Unit 12 Cairnbrook Industrial Estate
| Cairnbrook Road
| Glasgow
| G34 0NZ

Registered Number | SC823602 (Scotland)

CENTRAL CARAVAN COMPANY LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Debtors | 4 | 17,873 |  |
Cash at bank and on hand |  | 2,392 |  |
|  | 20,265 |  |
Creditors amounts falling due within one year | 5 | (19,912) |  |
Net current assets (liabilities) |  |  |  | 353
Total assets less current liabilities |  |  |  | 353
Net assets |  |  |  | 353
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 2
Profit and loss account |  |  |  | 351
Shareholders' funds |  |  |  | 353

- 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 8 November 2025, and are signed on its behalf by:
MCKENZIE, Michelle Director Registered Company No. SC823602

CENTRAL CARAVAN COMPANY LIMITED
Notes to the Financial Statements
for the period ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| 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
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Vehicles | 4

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| 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.

| 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 transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 0

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 66,736 |  | 66,736
| Disposals | (66,736) |  | (66,736)
| Depreciation and impairment
| Charge for year | 4,171 |  | 4,171
| On disposals | (4,171) |  | (4,171)
| Net book value
| At 30 September 25 | - |  | -
| At 22 September 24 | - |  | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Amounts owed by associates and joint ventures / participating interests | 17,873
| Total | 17,873

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Taxation and social security | 17,662
| Accrued liabilities and deferred income | 2,250
| Total | 19,912

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| MCKENZIE, Michelle | 0 |  | 17,873 |  | 0 |  | 17,873
|  | 0 |  | 17,873 |  | 0 |  | 17,873

| The above balance which is due from the director is unsecured, interest free and has no fixed repayment terms.