A & E Leisure; Caravan And Motorhome Service And Repair Specialists Ltd

	Registered number
	07823508

	A & E Leisure; Caravan And Motorhome Service And Repair Specialists Ltd
	Unaudited Accounts
	for the year ended
	31 October 2025

A & E Leisure; Caravan And Motorhome Service And Repair Specialists Ltd Balance Sheet as at 31 October 2025
	Notes		2025 £		2024 £
Fixed assets
Tangible assets			84,181		54,460
			84,181		54,460

Current assets
Stocks		1,071,050		686,768
Debtors		140,396		119,692
Cash at bank and in hand		88,836		330,439
		1,300,282		1,136,899

Prepayments and accrued income:		11,700		11,700

Creditors: amounts falling due within one year	3	(1,086,429)		(821,832)

Net current assets / (liabilities)			225,553		326,767

Total assets less current liabilities			309,734		381,227

Creditors: amounts falling due after more than one year	4		(48,590)		(79,101)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(32,570)		(5,685)

Total net assets (liabilities)			228,574		296,441

Capital and reserves
Called up share capital	5		13		13
Profit and loss account			228,561		296,428
Shareholders' funds			228,574		296,441

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

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

Mr R Firth

Director

Approved by the board on 1 July 2026

Company Number: 07823508 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Primrose Hill Farm Runshaw Lane
Euxton
Chorley
Lancashire
PR7 6AX

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Fixtures & Fittings	10% Straight Line
Office equipment	33% Straight Line
Vehicles	20% Straight Line
Plant & machinery	10% Straight Line

	Impairment reviews for fixed assets
	At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication of impairment losses. If so, the recoverable amount of an asset is estimated to determine the extent of the loss. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Impairment reviews for fixed assets

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication of impairment losses. If so, the recoverable amount of an asset is estimated to determine the extent of the loss. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account allowance for obsolete and slow-moving stocks. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account allowance for obsolete and slow-moving stocks. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

	Leases and hire purchase contracts
	Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

Leases and hire purchase contracts

Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful economic lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are are included in creditors net of finance charges allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account on a straight line basis over the lease term.

	Other accounting policies
	Lease dilapidations Provision is made for the estimated costs of restoring leased properties to the condition required under the terms of the relevant lease agreements. A provision is recognised when the company has a present obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount of the obligation can be reliably estimated. The provision is based on the Directors' best estimate of the expenditure required to settle the obligation at the reporting date and is reviewed at each reporting date. Where the effect of the time value of money is material, the provision is discounted to its present value.

Other accounting policies

Lease dilapidations

Provision is made for the estimated costs of restoring leased properties to the condition required under the terms of the relevant lease agreements. A provision is recognised when the company has a present obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount of the obligation can be reliably estimated.

The provision is based on the Directors' best estimate of the expenditure required to settle the obligation at the reporting date and is reviewed at each reporting date. Where the effect of the time value of money is material, the provision is discounted to its present value.

Employees
	2025	2024
Average number of employees during the period	26	24

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	323,271	189,390
Trade creditors	527,080	408,009
Taxation & social security	110,590	62,304
Other creditors	125,488	162,129
	1,086,429	821,832

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	48,590	49,379
	48,590	79,101

Share capital
	2025	2024
	£	£
Allotted, called up and fully paid:
10 (2024: 10) Ordinary A shares of £10.00 each	100	100

Allotted, called up and fully paid:
2 (2024: 2) Ordinary B shares of £2.00 each	4	4

Allotted, called up and fully paid:
1 (2024: 1) Ordinary C shares of £1.00 each	1	1

	13	13