Zed Ten Caravans & Transport Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04347844

Zed Ten Caravans & Transport Limited

Filleted Unaudited Financial Statements

For the year ended

30 December 2024

Zed Ten Caravans & Transport Limited

Financial Statements

Year ended 30 December 2024

Contents	Page

Officers and professional advisers	1

Report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Zed Ten Caravans & Transport Limited

Officers and Professional Advisers

Director	Mr R Ennis

Company secretary	Mrs S Ennis

Registered office	Crofty Showground
	Llanteg
	Narberth
	Wales
	SA67 8QE

Accountants	Clay Shaw Thomas Ltd

	2 Oldfield Road
	Bocam Park
	Bridgend
	CF35 5LJ

Bankers	Barclays Bank plc
	Llanelli Business Centre
	PO Box 25
	Llanelli
	SA15 1XJ

Zed Ten Caravans & Transport Limited

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Zed Ten Caravans & Transport Limited

Year ended 30 December 2024

Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Zed Ten Caravans & Transport Limited You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Clay Shaw Thomas Ltd

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

11 December 2025

Zed Ten Caravans & Transport Limited

Statement of Financial Position

30 December 2024

	2024		2023
Note	£	£	£

Current assets

Stocks		71,027	386,419
Debtors	5	451,111	581,620
Cash at bank and in hand		26,465	5,066
		---------	---------
		548,603	973,105

Creditors: amounts falling due within one year	6	78,724		442,763
		---------		---------
Net current assets			469,879	530,342
			---------	---------
Total assets less current liabilities			469,879	530,342

Creditors: amounts falling due after more than one year	7	–	12,005
		---------	---------
Net assets		469,879	518,337
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	469,779	518,237
	---------	---------
Shareholders funds	469,879	518,337
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Zed Ten Caravans & Transport Limited

Statement of Financial Position (continued)

30 December 2024

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Mr R Ennis
Director

Company registration number: 04347844

Zed Ten Caravans & Transport Limited

Notes to the Financial Statements

Year ended 30 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Crofty Showground, Llanteg, Narberth, SA67 8QE, Wales.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company intends to hive across its trade and assets to a company under common control within 12 months of the issue of these financial statements. The company will be able to settle all its liabilities as they fall due although the proposed group reorganisation has resulted in the financial statements being prepared on a basis other than that of a going concern.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for the sale of caravans, stated net of discounts and of Value Added Tax. Revenue from the sale of caravans is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on handover of the caravan, when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant & machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2023: 1 ).

5. Debtors

	2024	2023
	£	£
Trade debtors	21	152,756
Amounts owed by group undertakings	106,768	94,173
Other debtors	344,322	334,691
	---------	---------
	451,111	581,620
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2024	2023
	£	£
Amounts owed by group undertakings	106,768	94,173
Other debtors	224,328	217,350
	---------	---------
	331,096	311,523
	---------	---------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	11,100	25,379
Trade creditors	32,306	369,656
Social security and other taxes	26,025	33,475
Other creditors	9,293	14,253
	--------	---------
	78,724	442,763
	--------	---------

7. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	–	12,005
	----	--------

8. Directors' advances, credit and guarantees

The director has given a personal guarantee to the company's bankers to the extent of £40,000.

9. Related party transactions

Zed Ten Caravans & Transport Limited is a 100% subsidiary of Ocean Leisure Parks Limited, and as such has taken advantage of the exemption stated in FRS102 which does not require the disclosure of transactions between group companies if at least 100% of the voting rights are controlled within the group. During the year the company made management charges and sales of £nil (2023: £152,919) to Tenby Tourers Limited, a company under common control. This includes an amount of £nil (2023: £44,332) in respect of the sale of fixed assets . As at the year end, Zed Ten Caravans Limited was owed £224,328 (2023: £217,350) from Tenby Tourers Limited. During the year the company made management charges of £nil (2023: £2,037) to Sardis Leisure Limited, a company under common control. At the year end the company was owed £88,936 (2023: £96,903) from Sardis Leisure Limited. At the balance sheet date the company was owed £20,000 (2023: £20,000) from Tenby Tourers Caravan & Camping Limited, a company under common control.

10. Ultimate control

In the opinion of the director, the ultimate controlling party is Ocean Leisure Parks Ltd who own all of the issued share capital.

Ocean Leisure Limited is under the ultimate control of Mr R T Ennis and Mrs S A Ennis who between them own 100% of the issued share capital.