Cow Close Caravan & Camping Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10324515 (England and Wales)

COW CLOSE CARAVAN & CAMPING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

M Thompson

Mrs A Thompson

P D Wood

Mrs S Wood

REGISTERED OFFICE:

c/o Finlayson & Co

Whitby Court

Abbey Road

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

10324515 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

2,924

4,512

CURRENT ASSETS

Debtors

5

21,791

22,399

Cash at bank

12,343

14,631

34,134

37,030

CREDITORS

Amounts falling due within one year

6

26,220

27,448

NET CURRENT ASSETS

7,914

9,582

TOTAL ASSETS LESS CURRENT
LIABILITIES

10,838

14,094

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

10,837

14,093

SHAREHOLDERS' FUNDS

10,838

14,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2026 and were signed on its behalf by:

P D Wood - Director

Mrs A Thompson - Director

1.	STATUTORY INFORMATION

Cow Close Caravan & Camping Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

Plant and

and

Computer

property

Machinery

Fittings

Equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

4,762

38,724

8,387

463

52,336

DEPRECIATION

At 1 November 2024

3,474

36,376

7,512

462

47,824

Charge for year

196

1,092

300

-

1,588

At 31 October 2025

3,670

37,468

7,812

462

49,412

NET BOOK VALUE

At 31 October 2025

1,092

1,256

575

1

2,924

At 31 October 2024

1,288

2,348

875

1

4,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

21,791

22,399

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

4,308

5,423

Other creditors

21,912

22,025

26,220

27,448

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£0.00

1

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

P D Wood and Mrs S Wood

Balance outstanding at start of year

6,707

8,867

Amounts advanced

4,903

6,707

Amounts repaid

(6,707

)

(8,867

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,903

6,707

M Thompson and Mrs A Thompson

Balance outstanding at start of year

6,707

8,867

Amounts advanced

4,903

6,707

Amounts repaid

(6,707

)

(8,867

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

4,903

6,707

9.	RELATED PARTY DISCLOSURES

During the year the company loaned £3,000 (2024: £5,000) to Cow Close Pods Ltd, a company controlled y Mr P Wood, Mrs S Wood, Mr M Thompson and Mrs A Thompson. At the year end £11,985 (2024: £8,985) was outstanding.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

30 January 2026