REGISTERED NUMBER: 14447750 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

COBLELAND CAMPSITE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

O Paul

REGISTERED OFFICE:

5 Brayford Square

London

E1 0SG

REGISTERED NUMBER:

14447750 (England and Wales)

ACCOUNTANTS:

Thomas Barrie & Co LLP

4th Floor, Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

FIXED ASSETS

Tangible assets

4

190,777

219,121

CURRENT ASSETS

Debtors

5

15,398

100

Cash at bank and in hand

114,473

49,456

129,871

49,556

CREDITORS

Amounts falling due within one year

6

(89,035

)

(105,604

)

NET CURRENT ASSETS/(LIABILITIES)

40,836

(56,048

)

TOTAL ASSETS LESS CURRENT LIABILITIES

231,613

163,073

CREDITORS

Amounts falling due after more than one year

7

(73,736

)

(11,969

)

PROVISIONS FOR LIABILITIES

(12,451

)

(15,848

)

NET ASSETS

145,426

135,256

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

145,326

135,156

SHAREHOLDERS' FUNDS

145,426

135,256

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 29 July 2026 and were signed by:

O Paul - Director

1.	STATUTORY INFORMATION

Cobleland Campsite Ltd is a private company, limited by shares, registered in England and Wales, registration number 14447750. The registered office is 5 Brayford Square, London, England, E1 0SG.

The principal activity of the company is the provision of camping grounds and recreational vehicle parks.

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.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Significant judgements and estimates

In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

The following judgements and estimates have had the most significant effects on amounts recognised in the financial statements:

Plant and equipment

The estimates and assumptions made to determine asset lives require judgements to be made as regards useful lives and residual values. The useful lives and residual values of the company's financial assets are determined by management at the time the asset is acquired and reviewed annually for appropriateness. The lives are based on management experience with similar assets. The depreciation rates applied are outlined later in these notes.

Turnover

Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes.

Services

Income from services is recognised when performed, such that risks and rewards have been transferred.

Sale of goods

Revenue is recognised when the significant risks and rewards of ownership have been transferred to the customer.

Tangible fixed assets

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

Short leasehold

-

Straight line over 15 years

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on cost

Computer Equipment

-

33% on cost

The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

Financial instruments

The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 November 2024

75,037

97,534

40,757

Additions

-

-

594

At 31 October 2025

75,037

97,534

41,351

DEPRECIATION

At 1 November 2024

8,744

8,096

9,114

Charge for year

5,003

9,753

8,230

At 31 October 2025

13,747

17,849

17,344

NET BOOK VALUE

At 31 October 2025

61,290

79,685

24,007

At 31 October 2024

66,293

89,438

31,643

Fixtures

and

Motor

Computer

fittings

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 November 2024

13,555

22,399

1,691

250,973

Additions

-

-

-

594

At 31 October 2025

13,555

22,399

1,691

251,567

DEPRECIATION

At 1 November 2024

2,336

2,800

762

31,852

Charge for year

2,034

3,360

558

28,938

At 31 October 2025

4,370

6,160

1,320

60,790

NET BOOK VALUE

At 31 October 2025

9,185

16,239

371

190,777

At 31 October 2024

11,219

19,599

929

219,121

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

15,398

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,780

-

Hire purchase contracts

5,320

5,320

Trade creditors

5,576

9,492

Taxation and social security

24,178

28,924

Other creditors

50,181

61,868

89,035

105,604

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

67,086

-

Hire purchase contracts

6,650

11,969

73,736

11,969

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

51,966

-

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is All Seasons Retreats Ltd.

The company is a wholly owned subsidiary of All Seasons Retreats Ltd, registered office address at 5 Brayford Square, London, London, England, E1 0SG.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cobleland Campsite Limited for the year ended 31 October 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Cobleland Campsite Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cobleland Campsite Limited and state those matters that we have agreed to state to the director of Cobleland Campsite Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Cobleland Campsite Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cobleland Campsite Limited. You consider that Cobleland Campsite Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cobleland Campsite Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Thomas Barrie & Co LLP

4th Floor, Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

Date: .............................................