Company Registration No. 11940034 (England and Wales)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FOR
BROWNHILL CARAVAN PARK LIMITED
BROWNHILL CARAVAN PARK LIMITED
CONTENTS
Page
Company information
1
Balance Sheet
2 - 3
Notes to the financial statements
4 - 6
BROWNHILL CARAVAN PARK LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr J A H Davies
Mr R B Davies
Mrs C Davies-James
Company number
11940034
Registered office
24 Lammas Street
Carmarthen
Carmarthenshire
SA31 3AL
Accountants
Clay Shaw Butler Limited
24 Lammas Street
Carmarthen
Carmarthenshire
SA31 3AL
BROWNHILL CARAVAN PARK LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed Assets
Intangible assets
-
0
-
0
Tangible assets
3
3,286,257
3,252,214
Current assets
Stocks
218,641
180,875
Debtors
32,599
47,162
Cash at bank and in hand
483,473
501,938
734,713
729,975
Creditors: Amounts Falling Due Within One Year
(1,203,474)
(1,233,463)
Net current liabilities
(468,761)
(503,488)
Total assets less current liabilities
2,817,496
2,748,726
Provisions for liabilities
(99,777)
(95,400)
Net assets
2,717,719
2,653,326
Capital and Reserves
Called up share capital
200
200
Share premium account
2,190,701
2,190,701
Retained earnings
526,818
462,425
Total equity
2,717,719
2,653,326
BROWNHILL CARAVAN PARK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 December 2025 and are signed on its behalf by:
Mr J A H Davies
Mr R B Davies
Director
Director
Mrs C Davies-James
Director
Company registration number 11940034 (England and Wales)
BROWNHILL CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Brownhill Caravan Park Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Lammas Street, Carmarthen, Carmarthenshire, SA31 3AL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible Fixed Assets

Tangible Fixed Assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
not provided
Property improvements
not provided
Plant and machinery
15% on cost
Hire fleet
10% on cost
Motor vehicles
15% on cost

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.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

BROWNHILL CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Stocks

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

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
BROWNHILL CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
3
Tangible Fixed Assets
Freehold land and buildings
Property improvements
Plant and machinery
Hire fleet
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 July 2024
2,698,375
172,238
517,574
57,142
68,125
3,513,454
Additions
-
0
-
0
79,538
104,721
17,590
201,849
Disposals
-
0
-
0
(41,000)
(57,141)
(9,818)
(107,959)
At 30 June 2025
2,698,375
172,238
556,112
104,722
75,897
3,607,344
Depreciation and impairment
At 1 July 2024
-
0
-
0
219,967
19,614
21,659
261,240
Depreciation charged in the year
-
0
-
0
83,417
10,472
11,385
105,274
Eliminated in respect of disposals
-
0
-
0
(18,450)
(19,613)
(7,364)
(45,427)
At 30 June 2025
-
0
-
0
284,934
10,473
25,680
321,087
Carrying amount
At 30 June 2025
2,698,375
172,238
271,178
94,249
50,217
3,286,257
At 30 June 2024
2,698,375
172,238
297,607
37,528
46,466
3,252,214
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