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Bracklesham Caravan & Boat Club Limited
Financial Statements
For The Year Ended 31 October 2025
Bracklesham Caravan & Boat Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Bracklesham Caravan & Boat Club Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 00798590

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 675,632 |  | 644,330
|  |  | 675,632 |  | 644,330
CURRENT ASSETS
Stocks | 5 | 9,769 |  | 10,983 |
Debtors | 6 | 92,827 |  | 88,840 |
Cash at bank and in hand |  | 1,251,741 |  | 1,212,072 |
|  | 1,354,337 |  | 1,311,895 |
Creditors: Amounts Falling Due Within One Year | 7 | (257,870 ) |  | (258,191 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,096,467 |  | 1,053,704
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,772,099 |  | 1,698,034
NET ASSETS |  |  | 1,772,099 |  | 1,698,034
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,710 |  | 2,710
Share premium account |  |  | 1,760 |  | 1,760
Profit and Loss Account |  |  | 1,767,629 |  | 1,693,564
SHAREHOLDERS' FUNDS |  |  | 1,772,099 |  | 1,698,034

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs J Grout Director
9th April 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Bracklesham Caravan & Boat Club Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Bracklesham Caravan & Boat Club Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00798590 . The registered office is East Bracklesham Drive, Bracklesham Bay, Chichester, West Sussex, PO20 8JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts receivable in respect of goods and services provided. Turnover mainly comprises income from the sale of caravans and subscriptions and recharges to members.
Subscriptions represents amounts receivable in respect of the reporting periods irrespective of invoicing and payment arrangements and are generally invoiced and received in advance. Therefore amounts invoiced in respect of future periods are shown within liabilities as other creditors as are any amounts a customer has already paid on account of a future invoice.
Caravan sales are recognised at the point when the customer has an unconditional obligation to settle the liability.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% and 10% on cost
Plant & Machinery | 20% and 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance

No depreciation is provided on the cost of freehold land.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
Bracklesham Caravan & Boat Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 967,926 | 249,742 | 8,983 | 175,789 | 1,402,440
Additions | 14,178 | 50,456 | 8,495 | 7,169 | 80,298
As at 31 October 2025 | 982,104 | 300,198 | 17,478 | 182,958 | 1,482,738
Depreciation
As at 1 November 2024 | 439,237 | 148,387 | 8,870 | 161,616 | 758,110
Provided during the period | 19,950 | 21,439 | 1,090 | 6,517 | 48,996
As at 31 October 2025 | 459,187 | 169,826 | 9,960 | 168,133 | 807,106
Net Book Value
As at 31 October 2025 | 522,917 | 130,372 | 7,518 | 14,825 | 675,632
As at 1 November 2024 | 528,689 | 101,355 | 113 | 14,173 | 644,330

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 9,769 |  | 10,983

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,979 |  | 36,742
Other debtors | 59,848 |  | 52,098
| 92,827 |  | 88,840

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,723 |  | 38,197
Bank loans and overdrafts | 2,182 |  | -
Other creditors | 228,993 |  | 211,805
Taxation and social security | 15,972 |  | 8,189
| 257,870 |  | 258,191

Page 3
Page 4
Bracklesham Caravan & Boat Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,710 |  | 2,710

9. Audit Information
The auditor's report on the accounts of Bracklesham Caravan & Boat Club Limited for the year ended 31 October 2025 was unqualified.
The auditor's report was signed by Mr L Clackett FCCA ACA (Senior Statutory Auditor) for and on behalf of Bromley Clackett Limited , Statutory Auditor.
Page 4