REGISTERED NUMBER: 04166204 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Leeds Caravan Storage Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A McFadden

Mrs K A McFadden

REGISTERED OFFICE:

4 Redcote Lane

Kirkstall

Leeds

West Yorkshire

LS4 2AL

REGISTERED NUMBER:

04166204 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,793,571

1,967,644

Investments

6

31,452

31,452

1,825,023

1,999,096

CURRENT ASSETS

Stocks

1,000

-

Debtors

7

1,347,709

2,249,366

Cash at bank

122,089

6,345

1,470,798

2,255,711

CREDITORS

Amounts falling due within one year

8

1,695,370

2,701,744

NET CURRENT LIABILITIES

(224,572

)

(446,033

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,600,451

1,553,063

PROVISIONS FOR LIABILITIES

9

-

87,006

NET ASSETS

1,600,451

1,466,057

CAPITAL AND RESERVES

Called up share capital

10

100

100

Revaluation reserve

11

147,202

262,327

Retained earnings

1,453,149

1,203,630

SHAREHOLDERS' FUNDS

1,600,451

1,466,057

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 13 November 2025 and were signed on its behalf by:

Mrs K A McFadden - Director

1.	STATUTORY INFORMATION

Leeds Caravan Storage 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

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

Goodwill

Goodwill has been fully written down.

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.

Land and buildings

-

2% straight line

Plant and machinery etc

-

25% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

14,000

AMORTISATION

At 1 April 2024

and 31 March 2025

14,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1,989,198

24,487

2,013,685

Additions

-

255,266

255,266

Disposals

(340,000

)

(9,650

)

(349,650

)

At 31 March 2025

1,649,198

270,103

1,919,301

DEPRECIATION

At 1 April 2024

23,784

22,257

46,041

Charge for year

23,784

65,555

89,339

Eliminated on disposal

-

(9,650

)

(9,650

)

At 31 March 2025

47,568

78,162

125,730

NET BOOK VALUE

At 31 March 2025

1,601,630

191,941

1,793,571

At 31 March 2024

1,965,414

2,230

1,967,644

During the year freehold land of £340,000 was transferred to Big Mc's Container Storage Limited, a wholly owned subsidiary of PMKM Holdings Limited, at a fair value of £460,000.

Included in land and building is non depreciable freehold land totalling £450,000.

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

31,452

NET BOOK VALUE

At 31 March 2025

31,452

At 31 March 2024

31,452

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Horsforth Office Park Limited

Registered office: 4 Redcote Lane, Kirkstall, Leeds, West Yorkshire, LS4 2AL

Nature of business:

%

Class of shares:

holding

Ordinary

100.00

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,296,360

2,248,809

Other debtors

-

35

Deferred tax asset

44,250

-

Prepayments and accrued income

7,099

522

1,347,709

2,249,366

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,647

1,305

Amounts owed to group undertakings

-

64,282

Amounts owed to participating interests

1,650,000

2,508,811

Tax

-

83,309

Other creditors

14,785

12,925

Accruals and deferred income

28,938

31,112

1,695,370

2,701,744

9.	PROVISIONS FOR LIABILITIES

2024

£

Deferred tax

87,006

Deferred

tax

£

Balance at 1 April 2024

87,006

Provided during year

(131,256

)

Balance at 31 March 2025

(44,250

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Revaluation

reserve

£

At 1 April 2024

262,327

Transfer of reserve

(47,568

)

Deferred Tax on revaluation

(67,557

)

At 31 March 2025

147,202

12.	RELATED PARTY TRANSACTIONS

The Company is a wholly owned subsidiary of the group headed by PMKM Holdings Limited and as such has taken advantage of the exemption permitted by Section 33 'Related Party Disclosures' not to provide disclosures of transactions entered into with the parent company or other wholly owned subsidiaries within the group.

During the year the Company had sales of £18,000 (2024: £18,000) with companies under common control.

At 31 March 2025 the following balances were owed to related parties:

2025

2024

£

£

Amounts owed to/(from) companies under common control

1,650,000

2,508,811

13.	POST BALANCE SHEET EVENTS

After 31 March 2025 Leeds Caravan Storage Limited received confirmation of a settlement due in relation to the Weir at 90 Pollard Lane, Bramley, Leeds, LS13 1EQ totalling £1,635,000.

14.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is PMKM Holdings Limited, a company incorporated in the United Kingdom.

In the opinion of the directors, there is no single ultimate controlling party.