Company No: 06688027 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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)