REGISTERED NUMBER: 14583656 (England and Wales)

HOLME VALLEY CAMPING & CARAVAN PARK

LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H M Peaker

B Humphreys

Mrs N E Humphreys

REGISTERED OFFICE:

Holme Valley Camping and Caravan Park

Thongsbridge

Holmfirth

West Yorkshire

HD9 7TD

REGISTERED NUMBER:

14583656 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Intangible assets

4

141,435

159,435

Tangible assets

5

916,534

910,499

1,057,969

1,069,934

CURRENT ASSETS

Stocks

6,856

5,264

Debtors

6

3,182

2,836

Cash at bank and in hand

73,444

66,522

83,482

74,622

CREDITORS

Amounts falling due within one year

7

(161,125

)

(197,946

)

NET CURRENT LIABILITIES

(77,643

)

(123,324

)

TOTAL ASSETS LESS CURRENT LIABILITIES

980,326

946,610

CREDITORS

Amounts falling due after more than one year

8

(122,929

)

(128,913

)

PROVISIONS FOR LIABILITIES

10

(20,201

)

(9,873

)

NET ASSETS

837,196

807,824

CAPITAL AND RESERVES

Called up share capital

800

800

Share premium

799,199

799,199

Retained earnings

37,197

7,825

SHAREHOLDERS' FUNDS

837,196

807,824

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 December 2025 and were signed on its behalf by:

B Humphreys - Director

Mrs N E Humphreys - Director

1.	STATUTORY INFORMATION

Holme Valley Camping & Caravan Park Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised on the supply of services to the customer excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.

Land and buildings

-

15% on reducing balance

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including other creditors and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

179,999

AMORTISATION

At 1 April 2024

20,564

Charge for year

18,000

At 31 March 2025

38,564

NET BOOK VALUE

At 31 March 2025

141,435

At 31 March 2024

159,435

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

855,840

71,171

927,011

Additions

-

21,551

21,551

At 31 March 2025

855,840

92,722

948,562

DEPRECIATION

At 1 April 2024

4,429

12,083

16,512

Charge for year

3,287

12,229

15,516

At 31 March 2025

7,716

24,312

32,028

NET BOOK VALUE

At 31 March 2025

848,124

68,410

916,534

At 31 March 2024

851,411

59,088

910,499

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,182

2,836

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,679

16,679

Trade creditors

2,086

1,659

Taxation and social security

18,772

12,748

Other creditors

123,588

166,860

161,125

197,946

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

122,929

128,913

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

56,213

62,197

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

139,608

145,592

The bank loan is secured against the land lying to the west of New Mill Road, Brockholes, Huddersfield, HD7 2TD.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

20,201

9,873

Deferred

tax

£

Balance at 1 April 2024

9,873

Provided during year

10,328

Balance at 31 March 2025

20,201

11.	RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £46,066 (2024 £72,926) were outstanding at the year end, the amounts are repayable on demand.