Silverfin false false 31/10/2025 01/11/2024 31/10/2025 T Colls 11/03/2026 N Colls 03/09/2008 02 July 2026 The principal activity of the Company during the financial year was that of caravan site operators and caravan dealers. 06688027 2025-10-31 06688027 bus:Director1 2025-10-31 06688027 bus:Director2 2025-10-31 06688027 2024-10-31 06688027 core:CurrentFinancialInstruments 2025-10-31 06688027 core:CurrentFinancialInstruments 2024-10-31 06688027 core:ShareCapital 2025-10-31 06688027 core:ShareCapital 2024-10-31 06688027 core:RevaluationReserve 2025-10-31 06688027 core:RevaluationReserve 2024-10-31 06688027 core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 06688027 core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 06688027 core:RetainedEarningsAccumulatedLosses 2025-10-31 06688027 core:RetainedEarningsAccumulatedLosses 2024-10-31 06688027 core:LandBuildings 2024-10-31 06688027 core:LeaseholdImprovements 2024-10-31 06688027 core:PlantMachinery 2024-10-31 06688027 core:Vehicles 2024-10-31 06688027 core:FurnitureFittings 2024-10-31 06688027 core:LandBuildings 2025-10-31 06688027 core:LeaseholdImprovements 2025-10-31 06688027 core:PlantMachinery 2025-10-31 06688027 core:Vehicles 2025-10-31 06688027 core:FurnitureFittings 2025-10-31 06688027 2023-10-31 06688027 2024-11-01 2025-10-31 06688027 bus:FilletedAccounts 2024-11-01 2025-10-31 06688027 bus:SmallEntities 2024-11-01 2025-10-31 06688027 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 06688027 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06688027 bus:Director1 2024-11-01 2025-10-31 06688027 bus:Director2 2024-11-01 2025-10-31 06688027 core:LandBuildings core:TopRangeValue 2024-11-01 2025-10-31 06688027 core:PlantMachinery 2024-11-01 2025-10-31 06688027 core:Vehicles 2024-11-01 2025-10-31 06688027 core:FurnitureFittings 2024-11-01 2025-10-31 06688027 2023-11-01 2024-10-31 06688027 core:LandBuildings 2024-11-01 2025-10-31 06688027 core:LeaseholdImprovements 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Company No: 06688027 (England and Wales)

# BREAN DOWN CARAVAN PARK LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

BREAN DOWN CARAVAN PARK LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

BREAN DOWN CARAVAN PARK LIMITED

## BALANCE SHEET

As at 31 October 2025
BREAN DOWN CARAVAN PARK LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,900,390 |  | 3,877,995
Investment property | 4 | 1,303,000 |  | 1,330,500
|  | 5,203,390 |  | 5,208,495
Current assets |  |  |  |
Stocks | 5 | 118,828 |  | 79,589
Debtors | 6 | 95,150 |  | 125,756
Cash at bank and in hand |  | 3,063,732 |  | 2,979,185
|  | 3,277,710 |  | 3,184,530
Creditors: amounts falling due within one year | 7 | ( 286,672) |  | ( 272,815)
Net current assets |  | 2,991,038 |  | 2,911,715
Total assets less current liabilities |  | 8,194,428 |  | 8,120,210
Provision for liabilities | 8 | ( 23,160) |  | ( 17,117)
Net assets |  | 8,171,268 |  | 8,103,093
Capital and reserves |  |  |  |
Called-up share capital |  | 6 |  | 6
Revaluation reserve |  | 2,978,719 |  | 2,978,719
Fair value reserve |  | 323,123 |  | 350,623
Profit and loss account |  | 4,869,420 |  | 4,773,745
Total shareholders' funds |  | 8,171,268 |  | 8,103,093

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

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Brean Down Caravan Park Limited (registered number: 06688027) were approved and authorised for issue by the Board of Directors on 02 July 2026. They were signed on its behalf by:

N Colls Director |

BREAN DOWN CARAVAN PARK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
BREAN DOWN CARAVAN PARK LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Brean Down Caravan Park Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Goodwood House, Blackbrook Park Avenue, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received for caravan sales, pitch fees and other services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 50 years straight line
Leasehold improvements | not depreciated
Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Fixtures and fittings | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes caravans purchased based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 6 |  | 6

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 November 2024 | 3,801,778 |  | 21,979 |  | 72,139 |  | 100,506 |  | 12,783 |  | 4,009,185
Additions | 0 |  | 0 |  | 42,862 |  | 0 |  | 2,964 |  | 45,826
Disposals | 0 |  | 0 |  | ( 31,000) |  | 0 |  | 0 |  | ( 31,000)
At 31 October 2025 | 3,801,778 |  | 21,979 |  | 84,001 |  | 100,506 |  | 15,747 |  | 4,024,011
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 November 2024 | 14,228 |  | 0 |  | 57,980 |  | 48,545 |  | 10,437 |  | 131,190
Charge for the financial year | 1,779 |  | 0 |  | 5,988 |  | 10,392 |  | 678 |  | 18,837
Disposals | 0 |  | 0 |  | ( 26,406) |  | 0 |  | 0 |  | ( 26,406)
At 31 October 2025 | 16,007 |  | 0 |  | 37,562 |  | 58,937 |  | 11,115 |  | 123,621
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 October 2025 | 3,785,771 |  | 21,979 |  | 46,439 |  | 41,569 |  | 4,632 |  | 3,900,390
At 31 October 2024 | 3,787,550 |  | 21,979 |  | 14,159 |  | 51,961 |  | 2,346 |  | 3,877,995

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 November 2024 | 1,330,500
Fair value movement | (27,500)
As at 31 October 2025 | 1,303,000

Valuation

The director has reviewed the values of the investment properties in the accounts and is confident the value in the accounts represents fair value. The director felt a necessary fair value adjustment was needed for the year under review.
There has been no valuation of investment property by an independent valuer.

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 118,828 |  | 79,589

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | ( 2,569) |  | 37,408
Other debtors | 97,719 |  | 88,348
| 95,150 |  | 125,756

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 9,649 |  | 8,744
Taxation and social security | 57,690 |  | 91,293
Other creditors | 219,333 |  | 172,778
| 286,672 |  | 272,815

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 17,117) |  | ( 21,240)
(Charged)/credited to the Profit and Loss Account | ( 6,043) |  | 4,123
At the end of financial year | ( 23,160) |  | ( 17,117)