Company registration number 00763604 (England and Wales)
CALLENDER CARAVANS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CALLENDER CARAVANS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
CALLENDER CARAVANS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
742,574
752,439
Investment property
4
143,195
143,195
885,769
895,634
Current assets
Stocks
335,174
419,336
Debtors
5
17,816
14,351
Cash at bank and in hand
61,194
20,512
414,184
454,199
Creditors: amounts falling due within one year
6
(35,265)
(40,049)
Net current assets
378,919
414,150
Total assets less current liabilities
1,264,688
1,309,784
Creditors: amounts falling due after more than one year
7
(6,319)
(11,534)
Provisions for liabilities
(39,651)
46
Net assets
1,218,718
1,298,296
Capital and reserves
Called up share capital
1,000
1,000
Revaluation reserve
8
537,525
595,268
Profit and loss reserves
680,193
702,028
Total equity
1,218,718
1,298,296

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

CALLENDER CARAVANS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
Mr D M Lewis
Director
Company registration number 00763604 (England and Wales)
CALLENDER CARAVANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Callender Caravans Limited is a private company limited by shares incorporated in England and Wales under registration number 00763604. The registered office is Scotland Road, Carnforth, LA5 9RF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for the sale of touring caravans and motor homes, along with the provision of their repairs and servicing. Turnover is shown net of VAT and any trade discounts.

Revenue from the sale of vans is recognised when the significant risks and rewards of ownership of the goods have passed to the customer, usually upon collection or delivery, and to the extent that the company has a right to consideration arising from the performance of its contractual obligations.

Revenue from repairs and servicing of vans is recognised when the services have been completed and to the extent that the company has a right to consideration arising from the performance of its contractual obligations.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:

Freehold land and buildings
50 years straight line
Plant and machinery
3 - 5 years straight line
Motor vehicles
25% reducing balance

No depreciation is provided on the freehold land included within freehold land and buildings.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value as the reporting end date. Any surplus or deficit on revaluation is recognised in the profit and loss account.

CALLENDER CARAVANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use. If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and net realisable value.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown with in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

CALLENDER CARAVANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CALLENDER CARAVANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.12
Retirement benefits

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.

1.13
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
3
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At 1 January 2025 and 31 December 2025
850,000
100,741
13,871
964,612
Depreciation and impairment
At 1 January 2025
101,236
99,025
11,912
212,173
Depreciation charged in the year
8,436
983
446
9,865
At 31 December 2025
109,672
100,008
12,358
222,038
Carrying amount
At 31 December 2025
740,328
733
1,513
742,574
At 31 December 2024
748,764
1,716
1,959
752,439

All freehold land and buildings were professionally valued by Hyde Harrington Chartered Surveyors on the basis of their open market value at July 2011. The director does not consider that that the freehold land and buildings open market value is materially difference from the value determined at July 2011.

Freehold land and buildings are carried at valuation. If freehold land and buildings were measured using the cost model, the carrying amounts would have been approximately £94,844 (2024 - £97,401), being cost £157,117 (2024 - £157,117) and depreciation £62,273 (2024 - £59,716).

CALLENDER CARAVANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
143,195

The fair value of the investment property been arrived at on the basis of a valuation carried out by the director at the year end date. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,464
3,747
Corporation tax recoverable
-
0
282
Prepayments and accrued income
14,352
10,322
17,816
14,351
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,024
6,703
Trade creditors
4,864
5,120
Taxation and social security
11,870
13,190
Other creditors
5,203
7,252
Accruals and deferred income
7,304
7,784
35,265
40,049

The company's bank loan due within one year of £6,024 (2024: £6,703) is secured by way of Lloyds Bank PLC holding fixed and floating charges over all assets of the company.

7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
6,319
11,534

The company's bank loan due after more than one year of £6,319 (2024: £11,534 is secured by way of Lloyds Bank PLC holding fixed and floating charges over all the assets of the company.

CALLENDER CARAVANS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
8
Revaluation reserve
2025
2024
£
£
At the beginning of the year
595,268
601,148
Deferred tax on revaluation of tangible assets
(51,863)
-
Transfer to retained earnings
(5,880)
(5,880)
At the end of the year
537,525
595,268

The transfer between the revaluation reserve and retained earnings represents the excess of actual over historic cost depreciation charges. The balance on the revaluation reserve may not be distributed under the provisions of the Companies Act 2006.

9
Related party transactions
Transactions with related parties

The director has a loan account with the company against which personal expenditure and drawings may be charged. The loan account has remained in credit throughout the year and the balance at 31 December 2025 was £5,203 (2024: £7,252). No interest has been charged to the company on this loan.

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