Hugh Daly Caravans Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12811348 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

HUGH DALY CARAVANS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

H P Daly

I T M Daly

P M Daly

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

12811348 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

55,905

59,967

CURRENT ASSETS

Stocks

105,708

89,350

Debtors

5

188,140

116,323

Cash at bank

453,640

577,954

747,488

783,627

CREDITORS

Amounts falling due within one year

6

146,876

92,782

NET CURRENT ASSETS

600,612

690,845

TOTAL ASSETS LESS CURRENT
LIABILITIES

656,517

750,812

PROVISIONS FOR LIABILITIES

948

14,992

NET ASSETS

655,569

735,820

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

655,469

735,720

SHAREHOLDERS' FUNDS

655,569

735,820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by:

H P Daly - Director

P M Daly - Director

1.	STATUTORY INFORMATION

Hugh Daly 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 represents net invoiced sale of caravans, recognised when the customer takes ownership of the goods.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

62,232

Additions

114,595

Disposals

(116,888

)

At 31 March 2026

59,939

DEPRECIATION

At 1 April 2025

2,265

Charge for year

2,998

Eliminated on disposal

(1,229

)

At 31 March 2026

4,034

NET BOOK VALUE

At 31 March 2026

55,905

At 31 March 2025

59,967

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

133,609

101,943

Other debtors

54,531

14,380

188,140

116,323

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

98,266

31,208

Taxation and social security

44,326

57,938

Other creditors

4,284

3,636

146,876

92,782

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

Within one year

3,216

5,514

Between one and five years

-

3,216

8,730

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

95

A shares

£1

95

5

B shares

£1

5

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

H P Daly

Balance outstanding at start of year

9,722

-

Amounts advanced

42,839

9,722

Amounts repaid

(9,722

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

42,839

9,722

The director's loan account was brought back into credit on 6 April 2026.