BJC Caravans Limited Accounts






BJC Caravans Limited

	Company No. 15541855
		Information for Filing with The Registrar
		31 March 2025

at	31 March 2025
Company No.		15541855	Notes	2025
				£
Fixed assets

	Tangible assets		4	55,506


				55,506
Current assets

	Debtors		5	7,496

	Cash at bank and in hand			4,481
				11,977
Creditors: Amount falling due within one year			6	(73,583)
Net current liabilities				(61,606)
Total assets less current liabilities				(6,100)




Net liabilities				(6,100)

Capital and reserves
	Called up share capital			4



	Profit and loss account		8	(6,104)

Total equity				(6,100)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 December 2025 and signed on its behalf by:
K.L. Wright
Director
05 December 2025

for the period ended 31 March 2025

General information

BJC Caravans Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 15541855

Its registered office is:

Central House

20 Central Avenue

St Andrews Business Park

Norwich

NR7 0HR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

5% Straight line

Furniture, fittings and equipment

25% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	4

4	Tangible fixed assets
			Land and buildings	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation

		Additions	57,087	1,697	58,784



		At 31 March 2025	57,087	1,697	58,784
		Depreciation

		Charge for the year	2,854	424	3,278



		At 31 March 2025	2,854	424	3,278
		Net book values
		At 31 March 2025	54,233	1,273	55,506

5	Debtors
			2025
			£







		Prepayments and accrued income	7,496
			7,496

6	Creditors:
		amounts falling due within one year
			2025
			£




		Trade creditors	3,261


		Loans from directors	42,280
		Other creditors	28,042

			73,583

Share Capital

On incorporation the company issued 4 £1 Ordinary shares, which are paid up at par.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.