Company No: 06076583 (England and Wales)

Contents

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

DIRECTORS	E Hitchen
	A Hitchen

SECRETARY

A Hitchen

REGISTERED OFFICE	Woodhouse Farm Caravan Site
	Winksley
	Ripon
	HG4 3PG
	United Kingdom

COMPANY NUMBER

06076583 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	4	50,000		75,000
Tangible assets	5	1,802,857		1,801,268
		1,852,857		1,876,268
Current assets
Stocks		28,339		51,645
Debtors	6	85,077		73,846
Cash at bank and in hand		504,713		344,857
		618,129		470,348
Creditors: amounts falling due within one year	7	( 466,018)		( 440,413)
Net current assets		152,111		29,935
Total assets less current liabilities		2,004,968		1,906,203
Creditors: amounts falling due after more than one year	8	( 271,526)		( 299,515)
Provision for liabilities		( 213,426)		( 207,489)
Net assets		1,520,016		1,399,199
Capital and reserves
Called-up share capital		95		95
Revaluation reserve		705,660		705,660
Capital redemption reserve		5		5
Profit and loss account		814,256		693,439
Total shareholders' funds		1,520,016		1,399,199

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 Profit and Loss Account has not been delivered.

The financial statements of Woodhouse Farm Caravan Park Limited (registered number: 06076583) were approved and authorised for issue by the Board of Directors on 22 December 2025. They were signed on its behalf by:

E Hitchen Director

A Hitchen 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

Woodhouse Farm Caravan Park 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 Woodhouse Farm Caravan Site, Winksley, Ripon, HG4 3PG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

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

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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

20 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is twenty years.

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	2 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % 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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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 only.

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.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the directors have made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	22		22

4. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	500,000		500,000
At 31 March 2025	500,000		500,000
Accumulated amortisation
At 01 April 2024	425,000		425,000
Charge for the financial year	25,000		25,000
At 31 March 2025	450,000		450,000
Net book value
At 31 March 2025	50,000		50,000
At 31 March 2024	75,000		75,000

5. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 April 2024	1,754,086		564,755		113,989		232,163		2,664,993
Additions	2,248		6,296		64,716		0		73,260
At 31 March 2025	1,756,334		571,051		178,705		232,163		2,738,253
Accumulated depreciation
At 01 April 2024	175,381		509,515		28,497		150,332		863,725
Charge for the financial year	11,697		14,150		33,581		12,243		71,671
At 31 March 2025	187,078		523,665		62,078		162,575		935,396
Net book value
At 31 March 2025	1,569,256		47,386		116,627		69,588		1,802,857
At 31 March 2024	1,578,705		55,240		85,492		81,831		1,801,268

6. Debtors

	2025		2024
	£		£
Trade debtors	25,698		41,207
Other debtors	59,379		32,639
	85,077		73,846

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	6,978		10,592
Trade creditors	110,802		74,947
Taxation and social security	120,357		127,039
Obligations under finance leases and hire purchase contracts	20,093		31,624
Other creditors	207,788		196,211
	466,018		440,413

Obligations under finance leases and hire purchase contracts are secured against assets to which they relate.

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

	2025		2024
	£		£
Bank loans	0		15,637
Obligations under finance leases and hire purchase contracts	0		22,824
Other creditors	271,526		261,054
	271,526		299,515

Obligations under finance leases and hire purchase contracts are secured against assets to which they relate.