Company No: 02068373 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jared Hugh Thomson
	Melissa Jade Thomson

REGISTERED OFFICE	Tower Cottage
	The Garrison Camp Site
	St Marys Isle Of Scilly
	TR21 0LS
	United Kingdom

COMPANY NUMBER

02068373 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	157,700		160,604
		157,700		160,604
Current assets
Stocks	5	2,400		2,000
Debtors	6	120,707		60,622
Cash at bank and in hand	7	1,088		25,547
		124,195		88,169
Creditors: amounts falling due within one year	8	( 200,921)		( 202,696)
Net current liabilities		(76,726)		(114,527)
Total assets less current liabilities		80,974		46,077
Net assets		80,974		46,077
Capital and reserves
Called-up share capital		100		100
Profit and loss account		80,874		45,977
Total shareholders' funds		80,974		46,077

For the financial 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 financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Garrison Campsite Limited (registered number: 02068373) were approved and authorised for issue by the Board of Directors on 08 December 2025. They were signed on its behalf by:

Melissa Jade Thomson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Garrison Campsite Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Tower Cottage, The Garrison Camp Site, St Marys Isle Of Scilly, TR21 0LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery etc.	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		7

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	5,000		5,000
At 31 March 2025	5,000		5,000
Accumulated amortisation
At 01 April 2024	5,000		5,000
At 31 March 2025	5,000		5,000
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 April 2024	506,137		146,742		652,879
Additions	0		26,656		26,656
At 31 March 2025	506,137		173,398		679,535
Accumulated depreciation
At 01 April 2024	379,764		112,511		492,275
Charge for the financial year	15,822		13,738		29,560
At 31 March 2025	395,586		126,249		521,835
Net book value
At 31 March 2025	110,551		47,149		157,700
At 31 March 2024	126,373		34,231		160,604

5. Stocks

	2025		2024
	£		£
Stocks	2,400		2,000

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

6. Debtors

	2025		2024
	£		£
Trade debtors	14,092		0
Amounts owed by Group undertakings	105,983		58,970
Other debtors	632		1,652
	120,707		60,622

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,088		25,547

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,417		1,417
Other taxation and social security	74,626		74,013
Obligations under finance leases and hire purchase contracts	0		1,871
Other creditors	124,878		125,395
	200,921		202,696

9. Ultimate controlling party

Parent Company:

Somnium Vita Ltd

Tower Cottage, St. Mary's, Isles Of Scilly, England, TR21 0LS