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Registered number: 15253542
Village Camps UK Ltd
Unaudited Financial Statements
For the Period 1 December 2024 to 30 September 2025
Village Camps UK Ltd
Contents
Contents

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

Page 1
Village Camps UK Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15253542

| 30 September 2025 | 30 November 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 31,209 |  | 47,697 |
Cash at bank and in hand |  | 170 |  | 627 |
|  | 31,379 |  | 48,324 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,328 ) |  | (13,848 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,051 |  | 34,476
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,051 |  | 34,476
NET ASSETS |  |  | 30,051 |  | 34,476
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 30,050 |  | 34,475
SHAREHOLDERS' FUNDS |  |  | 30,051 |  | 34,476

Page 1
Page 2
Village Camps UK Ltd
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

A Ivy Director
1 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Village Camps UK Ltd
Notes to the Financial Statements
For the Period 1 December 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Village Camps UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15253542 . The registered office is 7 Bell Yard, London, WC2A 2JR.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of 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.
The company is a wholly owned subsidiary of Village Camps SA, a company incorporated in Switzerland.
Village Camps SA is regarded by the directors as the company's ultimate parent undertaking and controlling party.
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.
2.3. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
2.4. Foreign Currencies
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
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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Village Camps UK Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 30 September 2025
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 period, 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 period was: NIL (2024: 1)
- 1
4. Debtors

| 30 September 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 29,401 |  | 47,130
Other debtors | 1,808 |  | 567
| 31,209 |  | 47,697

5. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 November 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 169 |  | 846
Other creditors | 1,159 |  | 1,510
Taxation and social security | - |  | 11,492
| 1,328 |  | 13,848

6. Share Capital

| 30 September 2025 |  | 30 November 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1.00 each | 1 |  | 1

Page 4
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Village Camps UK Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2024 to 30 September 2025
7. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Village Camps SA a company incorporated in Switzerland, by virtue of its 100% ownership of the issued share capital of the company.
Page 5