Company registration number: SC296001
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Jerba Campervans Limited
Pages for filing with the Registrar
Jerba Campervans Limited
Accountants' Report to the Board of Directors for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jerba Campervans Limited for the year ended 31 December 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Jerba Campervans Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Jerba Campervans Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jerba Campervans Limited and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that Jerba Campervans Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Jerba Campervans Limited. You consider that Jerba Campervans Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jerba Campervans Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
NM Advisory Limited
1 Hill Street
Edinburgh
EH2 3JP
United Kingdom
Date: 29 May 2026
1
Company registration number: SC296001
Jerba Campervans Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 75,181 79,183
75,181 79,183
Current assets
Stocks 456,690 536,365
Debtors 32,467 38,491
Prepayments and accrued income 545 2,736
Cash at bank and in hand 57,938 371,844
547,640 949,436
Creditors: amounts falling due within one
year 		(135,422) (351,176)
Net current assets 412,218 598,260
Total assets less current liabilities 487,399 677,443
Provisions for liabilities (11,473) (8,941)
Accruals and deferred income (22,118) (45,516)
NET ASSETS 453,808 622,986
Capital and reserves
Called up share capital 1,998 1,998
Profit and loss account 451,810 620,988
TOTAL EQUITY 453,808 622,986
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: SC296001
Jerba Campervans Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 29 May 2026 and signed on its behalf by:
Mr R Henderson, Director
29 May 2026
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Jerba Campervans Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Jerba Campervans Limited is a private company registered in Scotland. Its registered number is SC296001. The company is limited by shares. Its registered office is Unit B, Halfland Barns, North Berwick, East Lothian, EH39 5PW.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment - 33.3% reducing balance
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Land & Buildings - 10% straight line
Plant and machinery etc.:
Plant & Machinery - 33.3% straight line
Motor vehicles - 33.3% straight line
4
Jerba Campervans Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 15 (2024 - 15).
4 Intangible assets
Other
intangible
assets
£
Cost
At 1 January 2025 1,375
At 31 December 2025 1,375
5
Jerba Campervans Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Intangible assets - continued
Amortisation
At 1 January 2025 1,375
At 31 December 2025 1,375
Net book value
At 31 December 2025 -
At 31 December 2024 -
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 January 2025 141,306 119,528 260,834
Additions - 30,934 30,934
At 31 December 2025 141,306 150,462 291,768
Depreciation
At 1 January 2025 93,304 88,347 181,651
Charge for year 14,131 20,805 34,936
At 31 December 2025 107,435 109,152 216,587
Net book value
At 31 December 2025 33,871 41,310 75,181
At 31 December 2024 48,002 31,181 79,183
6 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Simon Poole
Amounts repaid (15,000) -
Balance outstanding at end of year (15,000) -
6
Jerba Campervans Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Advances, credit and guarantees granted to directors - continued
2025 2024
£ £
Simon Poole
Amounts repaid (15,000) -
Balance outstanding at end of year (15,000) -
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