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Registered number: 14159381 CAMPING IN THE NEW FOREST LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
CAMPING IN THE NEW FOREST LTD REGISTERED NUMBER: 14159381 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 5,664 |  | 7,664
Tangible assets | 6 |  | 372,840 |  | 161,023
|  |  | 378,504 |  | 168,687
Current assets |  |  |  |  |
Stocks |  | 22,247 |  | 10,822 |
Debtors: amounts falling due within one year | 7 | 245,824 |  | 172,779 |
Cash at bank and in hand |  | 1,196,570 |  | 1,125,080 |
|  | 1,464,641 |  | 1,308,681 |
Creditors: amounts falling due within one year | 8 | (886,202) |  | (982,247) |
Net current assets |  |  | 578,439 |  | 326,434
Total assets less current liabilities |  |  | 956,943 |  | 495,121
Net assets |  |  | 956,943 |  | 495,121
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | - |  | -
Profit and loss account |  |  | 956,943 |  | 495,121
|  |  | 956,943 |  | 495,121
Page 1
CAMPING IN THE NEW FOREST LTD REGISTERED NUMBER: 14159381 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A J Lawford
Director
Date: 28 April 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Camping In The New Forest Ltd is a private company limited by shares incorporated in England and Wales registerd number 14159381. The Registered office is The Show Office, New Park Farm, Lyndhurst Road, Brockenhurst, England, SO42 7QH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 Company's functional and presentational currency is £GBP The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, including discounts and excluding rebates, value added tax and other sales taxes. Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Software | - | 20% | Straight line
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Campsite equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 5
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Taxation
The company is subject to corporation tax but liability to tax can be relieved by way of a Gift Aid distribution to the parent charity.
4. | Employees
| The average monthly number of employees, including directors, during the year was 51 (2024 - 53).
5. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 November 2024 | 9,995
| At 31 October 2025 | 9,995
| Amortisation |
| At 1 November 2024 | 2,331
| Charge for the year on owned assets | 2,000
| At 31 October 2025 | 4,331
| Net book value |
| At 31 October 2025 | 5,664
| At 31 October 2024 | 7,664
Page 6
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 149,441 | 35,778 | 2,186 | 187,405
| Additions | 248,348 | 15,138 | 11,552 | 275,038
| Disposals | - | (2,500) | (770) | (3,270)
| At 31 October 2025 | 397,789 | 48,416 | 12,968 | 459,173
| Depreciation |  |  |  |
| At 1 November 2024 | 15,187 | 10,626 | 569 | 26,382
| Charge for the year on owned assets | 49,400 | 8,771 | 1,780 | 59,951
| At 31 October 2025 | 64,587 | 19,397 | 2,349 | 86,333
| Net book value |  |  |  |
| At 31 October 2025 | 333,202 | 29,019 | 10,619 | 372,840
| At 31 October 2024 | 134,254 | 25,152 | 1,617 | 161,023
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 8,776 | 20,598
| Amounts owed by group undertakings | 74,801 | -
| Prepayments and accrued income | 162,247 | 152,181
|  | 245,824 | 172,779
Page 7
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 425,991 | 112,306
| Amounts owed to group undertakings | - | 94,667
| Other taxation and social security | 131,809 | 184,491
| Other creditors | 5,593 | 4,030
| Accruals and deferred income | 322,809 | 586,753
|  | 886,202 | 982,247
9. | Share capital
| Share capital consists of 1 Ordinary share with the nominal value of £0.01.
10. | Commitments under operating leases
| At 31 October 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 353,328 | 340,925
| Later than 1 year and not later than 5 years | 1,413,312 | 1,363,700
| Later than 5 years | 794,988 | 1,108,006
|  | 2,561,628 | 2,812,631
11. | Related party transactions
| The company has taken advantage of the exemption in FRS102 section 1A 33.1A not to disclose transactions with wholly owned group entities.
12. | Controlling party
The immediate and ultimate parent company is The New Forest Agricultural Show Society, a charitable company incorporated in England and Wales. The registered office is The Showground, New Park, Brockenhurst, Hampshire, SO42 7QH. Page 8
CAMPING IN THE NEW FOREST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
13. | Auditors' information
The auditors' report on the financial statements for the year ended 31 October 2025 was unqualified. The audit report was signed on 11 May 2026 by Mark Dickinson FCA (Senior statutory auditor) on behalf of Shaw Gibbs (Audit) Limited.
Page 9