South Lytchett Manor Caravan and Camping - Accounts to registrar (filleted)

REGISTERED NUMBER: 07026516 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SOUTH LYTCHETT MANOR CARAVAN AND CAMPING

PARK LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Intangible assets

4

10,000

12,000

Tangible assets

5

717,497

813,512

727,497

825,512

Current assets

Debtors

6

227,247

173,744

Cash at bank

1,176,898

742,297

1,404,145

916,041

Creditors

Amounts falling due within one year

7

620,301

697,069

Net current assets

783,844

218,972

Total assets less current liabilities

1,511,341

1,044,484

Provisions for liabilities

9

112,837

70,000

Net assets

1,398,504

974,484

Capital and reserves

Called up share capital

10

40

Retained earnings

1,398,464

974,444

Shareholders' funds

1,398,504

974,484

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

Mr D Bridgen - Director

1.	Statutory information

South Lytchett Manor Caravan and Camping Park Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07026516. The registered office and business address is Vision, 31a Park Homer Drive, Colehill, Wimborne, Dorset, BH21 2SR.

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 represents amounts receivable in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of fifteen years.

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.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 19 (2024 - 16 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

30,000

Amortisation

At 1 April 2024

18,000

Charge for year

2,000

At 31 March 2025

20,000

Net book value

At 31 March 2025

10,000

At 31 March 2024

12,000

5.	Tangible fixed assets

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

Cost

At 1 April 2024

243,516

574,918

351,571

56,931

1,226,936

Additions

-

24,314

8,986

-

33,300

At 31 March 2025

243,516

599,232

360,557

56,931

1,260,236

Depreciation

At 1 April 2024

112,633

166,318

123,415

11,058

413,424

Charge for year

19,632

64,937

35,571

9,175

129,315

At 31 March 2025

132,265

231,255

158,986

20,233

542,739

Net book value

At 31 March 2025

111,251

367,977

201,571

36,698

717,497

At 31 March 2024

130,883

408,600

228,156

45,873

813,512

6.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

175,277

173,744

Other debtors

40,164

-

Directors' current accounts

8,595

-

Prepayments and accrued income

3,211

-

227,247

173,744

7.

Creditors: amounts falling due within one year

2025

2024

£

Tax

243,808

186,347

Social security and other taxes

4,614

4,040

Pension owing

1,112

-

VAT

32,753

22,348

Other creditors

15,852

18,625

Directors' current accounts

-

116,052

Accruals and deferred income

322,162

349,657

620,301

697,069

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

25,197

Between one and five years

18,898

44,095

69,292

9.	Provisions for liabilities

2025

2024

£

Deferred tax

112,837

70,000

Deferred

tax

£

Balance at 1 April 2024

70,000

Provided during year

42,837

Balance at 31 March 2025

112,837

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

19

Ordinary A

£1

19

Ordinary B

£1

19

2

Ordinary C

£1

2

40

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

Mr D Bridgen and Mrs J L Bridgen

Balance outstanding at start of year

-

Amounts advanced

8,595

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

8,595

-

At the year end, the Directors owed the company amounts totalling £8,595, which in included within debtors: amounts falling due within one year. The amount owing at the year end was the maximum amount owing throughout the year, and all amounts were fully repaid within nine months of the year end.

12.	Ultimate controlling party

The company is under the control of the directors, by virtue of their combined 100% holding of the share capital of the company.