Elite Caravan Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06131873

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,355		27,299

			22,355		27,299
CURRENT ASSETS
Stocks	5	3,906		4,568
Debtors	6	641		957
Cash at bank and in hand		22,089		70,827

		26,636		76,352
Creditors: Amounts Falling Due Within One Year	7	(20,466 )		(26,310 )

NET CURRENT ASSETS (LIABILITIES)			6,170		50,042

TOTAL ASSETS LESS CURRENT LIABILITIES			28,525		77,341

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,750 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(4,247 )		(5,400 )

NET ASSETS			24,278		70,191

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			24,268		70,181

SHAREHOLDERS' FUNDS			24,278		70,191

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Elite Caravan Services Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Gardner

Director

01/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Elite Caravan Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06131873 . The registered office is 2 Eden Close, Heighington Village, Newton Aycliffe, County Durham, DL5 6RU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Elite Caravan Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2025	8,484	46,010	54,494
Additions	593	-	593

As at 28 February 2026	9,077	46,010	55,087

Depreciation
As at 1 March 2025	6,497	20,698	27,195
Provided during the period	475	5,062	5,537

As at 28 February 2026	6,972	25,760	32,732

Net Book Value
As at 28 February 2026	2,105	20,250	22,355

As at 1 March 2025	1,987	25,312	27,299

5. Stocks

	2026	2025
	£	£
Work in progress	3,906	4,568

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	641	957

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Elite Caravan Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,489	1,223
Bank loans and overdrafts	1,919	3,001
Corporation tax	5,924	11,062
Other taxes and social security	1,563	1,057
VAT	899	2,018
Credit Card	2,898	4,327
Accruals and deferred income	33	413
Director's loan account	3,741	3,209

	20,466	26,310

The above Director's loan is unsecured, interest free and repayable on demand.

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,750

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Accelerated capital allowances	4,247	5,400

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Peter Gardner	18,000	20,000

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