REGISTERED NUMBER: 11507986 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

LITTLEFIELD CARAVANS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs N H Hodgson-Roberts

Mr G J Hodgson-Roberts

Mr J L Hodgson

REGISTERED OFFICE:

Harts Caravan Park

Marine Road

Pensarn

Abergele

Conwy

LL22 7PS

REGISTERED NUMBER:

11507986 (England and Wales)

ACCOUNTANTS:

Maddocks & Gamble Limited

Chartered Accountants

Suite 5 Ribble Saw Mill

Paley Road

Preston

Lancashire

PR1 8LT

FIXED ASSETS

Intangible assets

4

119,157

152,157

Tangible assets

5

627,061

650,617

746,218

802,774

CURRENT ASSETS

Stocks

141,370

265,604

Debtors

6

566,995

426,947

Cash at bank and in hand

223,271

255,727

931,636

948,278

CREDITORS

Amounts falling due within one year

7

732,188

867,238

NET CURRENT ASSETS

199,448

81,040

TOTAL ASSETS LESS CURRENT LIABILITIES

945,666

883,814

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

945,665

883,813

SHAREHOLDERS' FUNDS

945,666

883,814

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 17 June 2026 and were signed on its behalf by:

Mrs N H Hodgson-Roberts - Director

1.	STATUTORY INFORMATION

Littlefield Caravans 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on cost and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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 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.

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 year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

330,000

AMORTISATION

At 1 November 2024

177,843

Charge for year

33,000

At 31 October 2025

210,843

NET BOOK VALUE

At 31 October 2025

119,157

At 31 October 2024

152,157

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

552,127

189,177

741,304

Additions

-

10,709

10,709

At 31 October 2025

552,127

199,886

752,013

DEPRECIATION

At 1 November 2024

8,855

81,832

90,687

Charge for year

1,643

32,622

34,265

At 31 October 2025

10,498

114,454

124,952

NET BOOK VALUE

At 31 October 2025

541,629

85,432

627,061

At 31 October 2024

543,272

107,345

650,617

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

129,638

79,629

Other debtors

437,357

347,318

566,995

426,947

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

126,464

190,125

Hire purchase contracts

21,106

35,604

Trade creditors

428,836

515,239

Taxation and social security

74,835

48,036

Other creditors

80,947

78,234

732,188

867,238

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.10.25

31.10.24

£

£

Mrs N H Hodgson-Roberts

Balance outstanding at start of year

229,605

215,111

Amounts advanced

70,048

14,494

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

299,653

229,605

No interest is charged on the Director's loan and there is no fixed repayment schedule.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs N H Hodgson-Roberts.

The ultimate controlling party is Mrs N H Hodgson-Roberts.