REGISTERED NUMBER: 09814298 (England and Wales)

Financial Statements

for the Period 1 November 2023 to 30 October 2024

for

Rowanbank Caravan Park Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Crabtree

M Crabtree

REGISTERED OFFICE:

Nudge Farm

Cocking Lane,

Addingham,

Ilkley,

England

LS29 0LL

REGISTERED NUMBER:

09814298 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

Fixed assets

Tangible assets

4

36,296

37,243

Current assets

Debtors

5

414

12,845

Cash at bank

17,175

4,485

17,589

17,330

Creditors

Amounts falling due within one year

6

(14,638

)

(11,187

)

Net current assets

2,951

6,143

Total assets less current liabilities

39,247

43,386

Creditors

Amounts falling due after more than one year

7

(6,667

)

(16,667

)

Provisions for liabilities

9

(6,896

)

(7,076

)

Net assets

25,684

19,643

Capital and reserves

Called up share capital

10

1

1

Retained earnings

11

25,683

19,642

Shareholders' funds

25,684

19,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 October 2024 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 26 May 2026 and were signed on its behalf by:

J D Crabtree - Director

1.	STATUTORY INFORMATION

Rowanbank Caravan Park Ltd 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.

TURNOVER

Turnover 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.

Plant and machinery

-

10% on cost

Computer equipment

-

Straight line over 3 years

TAXATION

Taxation for the period 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 balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2023

53,927

325

54,252

Additions

4,700

-

4,700

At 30 October 2024

58,627

325

58,952

DEPRECIATION

At 1 November 2023

16,846

163

17,009

Charge for period

5,539

108

5,647

At 30 October 2024

22,385

271

22,656

NET BOOK VALUE

At 30 October 2024

36,242

54

36,296

At 31 October 2023

37,081

162

37,243

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Directors' current accounts

-

12,349

Prepayments

414

496

414

12,845

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts (see note 8)

10,000

10,000

Trade creditors

205

567

Corporation tax

1,937

-

Directors' current accounts

1,458

-

Accrued expenses

1,038

620

14,638

11,187

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans (see note 8)

6,667

16,667

8.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

6,667

16,667

9.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

6,896

7,076

Deferred

tax

£

Balance at 1 November 2023

7,076

Provided during period

(180

)

Deferred tax

Balance at 30 October 2024

6,896

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

1

1

1

11.

RESERVES

Retained

earnings

£

At 1 November 2023

19,642

Profit for the period

11,041

Dividends

(5,000

)

At 30 October 2024

25,683

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 October 2024 and the year ended 31 October 2023:

2024

2023

£

£

J D Crabtree and M Crabtree

Balance outstanding at start of period

12,349

-

Amounts advanced

10,280

52,463

Amounts repaid

(24,087

)

(40,114

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(1,458

)

12,349