Registration number: 00655375

Channel Caravan Company Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Channel Caravan Company Limited

Company Information

Director

G J Emms

Registered office

39 High Street Battle East Sussex England TN33 0EE

Accountants

Manningtons Chartered AccountantsVictoria House The Moor Hawkhurst Kent TN18 4NR

Channel Caravan Company Limited

(Registration number: 00655375)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	611,040	622,544
Current assets
Debtors	5	3,108	1,420
Cash at bank and in hand		175,335	192,197
		178,443	193,617
Creditors: Amounts falling due within one year	6	(10,079)	(9,742)
Net current assets		168,364	183,875
Net assets		779,404	806,419
Capital and reserves
Called up share capital		2,450	2,450
Other reserves		26,036	26,036
Retained earnings		750,918	777,933
Shareholders' funds		779,404	806,419

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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 July 2026
 

.........................................

G J Emms
Director

Channel Caravan Company Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
39 High Street
Battle
East Sussex
TN33 0EE
England

The principal place of business is:
Luckford Wood
Holme Lane
East Stoke
Wareham
BH20 6AP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Channel Caravan Company Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% Straight line
Motor Vehicles	25% Straight line
Plant & Machinery	25% Straight line
Buildings	2% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Channel Caravan Company Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 November 2024	630,888	1,012	3,900	53,207	689,007
At 31 October 2025	630,888	1,012	3,900	53,207	689,007
Depreciation
At 1 November 2024	27,153	830	3,900	34,580	66,463
Charge for the year	4,318	95	-	7,091	11,504
At 31 October 2025	31,471	925	3,900	41,671	77,967
Carrying amount
At 31 October 2025	599,417	87	-	11,536	611,040
At 31 October 2024	603,735	182	-	18,627	622,544

Included within the net book value of land and buildings above is £599,417 (2024 - £603,735) in respect of freehold land and buildings.
 

Channel Caravan Company Limited

Notes to the Financial Statements for the Year Ended 31 October 2025

5

Debtors

	2025 £	2024 £
Prepayments	3,108	1,420
	3,108	1,420

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	282	2,513
Taxation and social security	7,573	5,568
Accruals and deferred income	1,520	1,298
Other creditors	332	189
Director loan account	372	174
	10,079	9,742