Registration number: 11103380

Cornwall Caravans Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Cornwall Caravans Ltd

Company Information

Director

Mr Neil David Collis

Registered office

1 Market Hill Calne Wiltshire England SN11 0BT

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Cornwall Caravans Ltd

(Registration number: 11103380)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,197	1,596
Current assets
Stocks	6	6,655	6,050
Debtors	7	22,218	15,949
Cash at bank and in hand		-	6,900
		28,873	28,899
Creditors: Amounts falling due within one year	8	(49,263)	(36,140)
Net current liabilities		(20,390)	(7,241)
Total assets less current liabilities		(19,193)	(5,645)
Creditors: Amounts falling due after more than one year	8	(35,899)	(30,745)
Net liabilities		(55,092)	(36,390)
Capital and reserves
Called up share capital		100	100
Retained earnings		(55,192)	(36,490)
Shareholders' deficit		(55,092)	(36,390)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 28 May 2026
 

......................................... Mr Neil David Collis Director

Cornwall Caravans Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Market Hill
Calne
Wiltshire
SN11 0BT
England

These financial statements were authorised for issue by the director on 28 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cornwall Caravans Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	399	532

Cornwall Caravans Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	6,725	6,725
At 31 December 2025	6,725	6,725
Depreciation
At 1 January 2025	5,129	5,129
Charge for the year	399	399
At 31 December 2025	5,528	5,528
Carrying amount
At 31 December 2025	1,197	1,197
At 31 December 2024	1,596	1,596

6

Stocks

	2025 £	2024 £
Other inventories	6,655	6,050

7

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties		22,199	15,949
Prepayments		19	-
		22,218	15,949

8

Creditors

Creditors: amounts falling due within one year

Cornwall Caravans Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8	Creditors (continued)

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	6,109	-
Taxation and social security		14,989	13,643
Accruals and deferred income		1,514	810
Other creditors		26,651	21,687
		49,263	36,140

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	26,694	23,635
Other financial liabilities		9,205	7,110
		35,899	30,745

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	26,694	23,635

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	6,109	-