Company registration number 06832112 (England and Wales)
OWEN'S CARAVAN PARK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
OWEN'S CARAVAN PARK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
OWEN'S CARAVAN PARK LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
51,250
66,250
Tangible assets
5
5,442,988
5,407,544
5,494,238
5,473,794
Current assets
Stocks
239,150
205,600
Debtors
6
34,474
36,793
Cash at bank and in hand
553,019
558,837
826,643
801,230
Creditors: amounts falling due within one year
7
(918,760)
(878,960)
Net current liabilities
(92,117)
(77,730)
Total assets less current liabilities
5,402,121
5,396,064
Creditors: amounts falling due after more than one year
8
(474,113)
(650,880)
Provisions for liabilities
(152,302)
(150,930)
Net assets
4,775,706
4,594,254
Capital and reserves
Called up share capital
9
1,000
1,000
Share premium account
1,507,310
1,507,310
Profit and loss reserves
3,267,396
3,085,944
Total equity
4,775,706
4,594,254
OWEN'S CARAVAN PARK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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.

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 12 February 2026 and are signed on its behalf by:
L A Williams
Director
Company registration number 06832112 (England and Wales)
OWEN'S CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Owen's Caravan Park Limited is a private company limited by shares incorporated in England and Wales. The registered office is Champion Allwoods Limited, 2nd Floor Refuge House, 33-37 Watergate Row, Chester, CH1 2LE.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents the invoice value of goods /services provided, net of value added tax where applicable.

Annual pitch fees are included in turnover and are allocated across the financial year on the basis of 20% to the period when the park is closed and 80% when the park is open.

Tourer pitch fees, caravan sales, commission on caravan sales, meter collection, rates recharges, repairs recharged and gas sales are all accounted for as turnover when they fall due.

1.3
Intangible fixed assets - goodwill

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of a an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

1.4
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:

Fixtures and fittings
25% Reducing balance
Motor vehicles
25% Reducing balance

The Freehold Buildings are not depreciated as the company maintains them in such a way as to make depreciation immaterial when taking into account their net realisable value.

OWEN'S CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
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.

1.7
Retirement benefits

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

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

OWEN'S CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
3
Employees

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

2025
2024
Number
Number
Total
9
9
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
300,000
Amortisation and impairment
At 1 January 2025
233,750
Amortisation charged for the year
15,000
At 31 December 2025
248,750
Carrying amount
At 31 December 2025
51,250
At 31 December 2024
66,250
5
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
5,363,981
263,594
52,167
5,679,742
Additions
45,258
1,323
-
0
46,581
At 31 December 2025
5,409,239
264,917
52,167
5,726,323
Depreciation and impairment
At 1 January 2025
-
0
226,399
45,799
272,198
Depreciation charged in the year
-
0
9,545
1,592
11,137
At 31 December 2025
-
0
235,944
47,391
283,335
Carrying amount
At 31 December 2025
5,409,239
28,973
4,776
5,442,988
At 31 December 2024
5,363,981
37,195
6,368
5,407,544
OWEN'S CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,969
4,928
Other debtors
1,272
-
0
Prepayments and accrued income
27,233
31,865
34,474
36,793
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
164,911
159,034
Trade creditors
3,150
10,964
Other taxation and social security
209,756
179,954
Other creditors
540,943
529,008
918,760
878,960

The bank loans due within one year are secured against the company. They are secured by the way of a debenture including fixed charges against all present freehold and leasehold property.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
474,113
650,880

Included within creditors: amounts falling due after more than one year is an amount of £Nil (2024: £50,621) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank loans due after more than one year are secured against the company. They are secured by way of a debenture including fixed charges against all present freehold and leasehold property.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
10
Operating lease commitments
As lessee
OWEN'S CARAVAN PARK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Operating lease commitments
(Continued)
- 7 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
2,280
7,753
11
Directors' transactions

At the year end, £1,272 (2024 - £Nil) was due from the director, J S Williams . The loan was repaid post-year end.

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