REGISTERED NUMBER: 01246928 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CAMPERLANDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Ryder

REGISTERED OFFICE:

Vincent Works

Leestone Road

Sharston Industrial Estate

Manchester

Lancashire

M22 4RN

REGISTERED NUMBER:

01246928 (England and Wales)

ACCOUNTANT:

Andrew W Berens FCA.

Chartered Accountant

48 Ringley Drive

Whitefield

Manchester

M45 7LR

BANKERS:

NatWest Bank Plc

10 Great Underbank

Stockport

Cheshire

SK1 1LL

FIXED ASSETS

Tangible assets

4

14,014

15,391

CURRENT ASSETS

Stocks

5

256,589

300,024

Debtors

6

146,478

156,500

Cash at bank and in hand

1,137

443

404,204

456,967

CREDITORS

Amounts falling due within one year

7

(265,170

)

(314,867

)

NET CURRENT ASSETS

139,034

142,100

TOTAL ASSETS LESS CURRENT LIABILITIES

153,048

157,491

CREDITORS

Amounts falling due after more than one year

8

(100

)

(100

)

NET ASSETS

152,948

157,391

CAPITAL AND RESERVES

Called up share capital

103

103

Retained earnings

152,845

157,288

SHAREHOLDERS' FUNDS

152,948

157,391

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 June 2026 and were signed by:

Mr D J Ryder - Director

1.	STATUTORY INFORMATION

Camperlands 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 accounting

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.

The accounts have been prepared under the historical cost convention as modified to incorporate the revaluation of certain fixed assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

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 Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

12,500

55,513

20,096

31,983

120,092

DEPRECIATION

At 1 January 2025

-

55,439

17,281

31,981

104,701

Charge for year

-

54

1,323

-

1,377

At 31 December 2025

-

55,493

18,604

31,981

106,078

NET BOOK VALUE

At 31 December 2025

12,500

20

1,492

2

14,014

At 31 December 2024

12,500

74

2,815

2

15,391

5.

STOCKS

2025

2024

£

£

Stocks

256,589

300,024

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,700

18,941

Amounts owed by group undertakings

76,698

95,060

Other debtors

66,080

42,499

146,478

156,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

134,514

165,282

Trade creditors

62,211

26,285

Taxation and social security

31,138

23,866

Other creditors

37,307

99,434

265,170

314,867

The bank overdrafts and loans are secured by a personal guarantee given by the director.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

100

100

9.	RELATED PARTY DISCLOSURES

Included within creditors amounts falling due after more than one year is an amount of £100 due to Camp Hire and Sales Co Limited, the parent company.

10.	CAMPERLANDS LIMITED AND MILL LANE LIMITED

TRADING ARRANGEMENTS

The two companies operate from the same premises and have historically maintained a commercial arrangement whereby goods may be sup[plied between the companies at an agreed margin of 10%

During the period under review, certain transactions were recorded in the internal management accounts at values significantly in excess of this agreed basis. These values have not been recognised in the statutory financial statements, which instead reflect the amounts considered by D Ryder to be consistent with the established trading arrangements and a fair representation of the underlying commercial substance of those transactions.

INTER COMPANY ACCOUNT

Camperlands Limited has historically maintained a loan account balance with Mill Lane Limited. This balance has been subject to ongoing repayment over a number of years.

During the period, a difference of view arose in relation to the treatment of this loan account, including the application of interest and certain associated costs. Camperlands Limited has applied interest to the outstanding balance during the period. These amounts have been included in the financial statements based on the directors' assessment of appropriate accounting treatment.