Tenby Tourers Caravan & Camping Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06818227

Tenby Tourers Caravan & Camping Limited

Filleted Unaudited Financial Statements

For the year ended

30 December 2024

Tenby Tourers Caravan & Camping Limited

Financial Statements

Year ended 30 December 2024

Contents	Page

Report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

Tenby Tourers Caravan & Camping Limited

Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Tenby Tourers Caravan & Camping Limited

Year ended 30 December 2024

Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Tenby Tourers Caravan & Camping 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

Tenby Tourers Caravan & Camping Limited

Statement of Financial Position

30 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Tangible assets	4		97,257	98,238

Current assets

Debtors	5	31,272	27,251
Cash at bank and in hand		13,678	11,054
		--------	--------
		44,950	38,305

Creditors: amounts falling due within one year	6	124,045		126,328
		---------		---------
Net current liabilities			79,095	88,023
			--------	--------
Total assets less current liabilities			18,162	10,215
			--------	--------
Net assets			18,162	10,215
			--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	18,160	10,213
	--------	--------
Shareholders funds	18,162	10,215
	--------	--------

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 income and retained earnings 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 .

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:

Mrs S A Ennis
Director

Company registration number: 06818227

Tenby Tourers Caravan & Camping 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, Narbeth, 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, as modified by the revaluation of investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown on the profit and loss account represents amounts invoiced for rentals of the chalet.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

	Fixtures and fittings	-	15% reducing balance

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4. Tangible assets

	Investment property	Fixtures and fittings	Total
	£	£	£
Cost
At 31 December 2023 and 30 December 2024	91,699	14,547	106,246
	--------	--------	---------
Depreciation
At 31 December 2023	–	8,008	8,008
Charge for the year	–	981	981
	--------	--------	---------
At 30 December 2024	–	8,989	8,989
	--------	--------	---------
Carrying amount
At 30 December 2024	91,699	5,558	97,257
	--------	--------	---------
At 30 December 2023	91,699	6,539	98,238
	--------	--------	---------

The investment property is valued annually at fair value , determined by the company director to be £91,699 (2023: £91,699). There is no surplus on revaluation to be credited to the profit and loss.

5. Debtors

	2024	2023
	£	£
Trade debtors	3,886	–
Other debtors	27,386	27,251
	--------	--------
	31,272	27,251
	--------	--------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	189	5,835
Social security and other taxes	2,094	231
Tenby Tourers Limited	119,599	118,099
Other creditors	2,163	2,163
	---------	---------
	124,045	126,328
	---------	---------

7. Related party transactions

At the balance sheet date the company owed £96,099 (2023: £96,099) to Tenby Tourers Limited. Tenby Tourers Limited is related through common control. At the balance sheet date the company owed £20,000 (2023: £20,000) to Zed Ten Caravans & Transport Limited. Zed Ten Caravans & Transport Limited is related through common control. At the balance sheet date the company owed £3,500 (2023: £2,000) to Ocean leisure Limited. Ocean Leisure Limited is related through common control.

8. Controlling party

The company is controlled by Mrs S A Ennis who owns 100% of the called up share capital.