Registration number: 01478887

Riddelcourt Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Riddelcourt Limited

Company Information

Directors

V Byrne S Callow A Flower Mrs V O'rourke S D O'rourke

Company secretary

S Callow

Registered office

Riddelcourt Limited 26 Pett Level Caravan Park Pett Level Road, Pett Level Hastings East Sussex United Kingdom TN35 4EH

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Riddelcourt Limited

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

V Byrne

S Callow

W Hatton (Resigned 5 June 2025)

B H Blake - Company secretary and director (Resigned 5 June 2025)

A Flower

S Hatton (Resigned 5 June 2025)

Mrs V O'rourke (appointed 5 June 2025)

S D O'rourke (appointed 5 June 2025)

Principal activity

The principal activity of the company is the management of sites at Pett Level Caravan Park which have been leased to members

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 27 February 2026 and signed on its behalf by:
 

......................................... S Callow Director

Riddelcourt Limited

(Registration number: 01478887)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	75,507	74,213
Current assets
Debtors	5	614	851
Cash at bank and in hand		5,574	9,870
		6,188	10,721
Creditors: Amounts falling due within one year	6	(2,780)	(3,620)
Net current assets		3,408	7,101
Total assets less current liabilities		78,915	81,314
Creditors: Amounts falling due after more than one year	6	(75,557)	(75,557)
Net assets		3,358	5,757
Capital and reserves
Called up share capital		90	90
Retained earnings		3,268	5,667
Shareholders' funds		3,358	5,757

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 27 February 2026 and signed on its behalf by:
 

......................................... S Callow Director

Riddelcourt Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The address of its registered office is:
Riddelcourt Limited
26 Pett Level Caravan Park
Pett Level Road, Pett Level
Hastings
East Sussex
TN35 4EH
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover represents contributions receivable from the company's members towards expenditure costs and a small amount of wayleave.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The company does not account for taxation and is dormant for taxation purposes at this time.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Tangible asset is land and is held for the companies own use.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Riddelcourt Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Land and Buildings	No depreciation is provided on land
Fixtures and fittings	25% Reducing balance
Computer equipment	20% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Riddelcourt Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Computer equipment £	Total £
Cost or valuation
At 1 January 2025	74,213	-	-	74,213
Additions	-	1,215	479	1,694
At 31 December 2025	74,213	1,215	479	75,907
Depreciation
Charge for the year	-	304	96	400
At 31 December 2025	-	304	96	400
Carrying amount
At 31 December 2025	74,213	911	383	75,507
At 31 December 2024	74,213	-	-	74,213

Included within the net book value of land and buildings above is £74,213 (2024 - £74,213) in respect of freehold land and buildings.
 

5

Debtors

	2025 £	2024 £
Trade debtors	-	315
Prepayments	614	536
	614	851

Riddelcourt Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	2,780	3,620

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		75,557	75,557

Creditors: amounts falling due after more than one year are Non Repayable Founder's Loans

Riddelcourt Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Related party transactions

Summary of transactions with other related parties

Mr B Blake - Director and Shareholder
Mr S Callow - Director and Shareholder
The company is controlled by all the shareholders. Each shareholder owns 3 shares, including those who are directors of the company; therefore no party has overall control. Each shareholder contributes £600 per annum (2024: £500) for the running and maintenance of the site.

Mr B Blake had maintenance for materials on site, travel and stationery costs reimbursed during the year of £1,140 (2024: £1,575). Mr B Blake was paid £475 (2024: £950) for secretarial duties. Reimbursed telephone and internet amounted to £571 (2024: £934). The amount due to Mr B Blake at 31 December 2025 is £NIL (2024:£397).

Mr S Callow was paid £900 (2024:NIL) for secretarial duties, repair/pest control costs reimbursed during the year of £1,000 (2024: £NIL), printing costs of £50 (2024:NIL) and computer & software costs reimbursed of £497 (2024: NIL). The amount due to Mr S Callow at 31 Dececember 2025 was £300 for secretarial duties.

Mr A Flower was reimbursed £1,215 (2024: NIL) for gardening equipment.