Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-02-01 false No description of principal activity 3 3 true true false 04880606 2025-02-01 2026-04-30 04880606 2024-02-01 2025-01-31 04880606 2026-04-30 04880606 2025-01-31 04880606 c:Director1 2025-02-01 2026-04-30 04880606 d:Buildings 2025-02-01 2026-04-30 04880606 d:Buildings 2026-04-30 04880606 d:Buildings 2025-01-31 04880606 d:MotorVehicles 2025-02-01 2026-04-30 04880606 d:MotorVehicles 2026-04-30 04880606 d:MotorVehicles 2025-01-31 04880606 d:FurnitureFittings 2025-02-01 2026-04-30 04880606 d:FurnitureFittings 2026-04-30 04880606 d:FurnitureFittings 2025-01-31 04880606 d:CurrentFinancialInstruments 2026-04-30 04880606 d:CurrentFinancialInstruments 2025-01-31 04880606 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 04880606 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 04880606 d:ShareCapital 2026-04-30 04880606 d:ShareCapital 2025-01-31 04880606 d:RetainedEarningsAccumulatedLosses 2026-04-30 04880606 d:RetainedEarningsAccumulatedLosses 2025-01-31 04880606 c:FRS102 2025-02-01 2026-04-30 04880606 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-04-30 04880606 c:FullAccounts 2025-02-01 2026-04-30 04880606 c:PrivateLimitedCompanyLtd 2025-02-01 2026-04-30 04880606 d:AcceleratedTaxDepreciationDeferredTax 2026-04-30 04880606 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 04880606 2 2025-02-01 2026-04-30 04880606 7 2025-02-01 2026-04-30 04880606 e:PoundSterling 2025-02-01 2026-04-30 iso4217:GBP xbrli:pure

Registered number: 04880606 THE POPLARS CARAVAN & CHALET PARK LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 APRIL 2026
THE POPLARS CARAVAN & CHALET PARK LTD CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 8
THE POPLARS CARAVAN & CHALET PARK LTD REGISTERED NUMBER: 04880606 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2026
|  | 30 April |  | 31 January
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 64,279
|  |  | - |  | 64,279
Current assets |  |  |  |  |
Stocks |  | - |  | 35,371 |
Debtors: amounts falling due within one year | 5 | - |  | 2,835 |
Cash at bank and in hand |  | 1,801,162 |  | 1,309,393 |
|  | 1,801,162 |  | 1,347,599 |
Creditors: amounts falling due within one year | 6 | (206,413) |  | (272,494) |
Net current assets |  |  | 1,594,749 |  | 1,075,105
Total assets less current liabilities |  |  | 1,594,749 |  | 1,139,384
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 | - |  | (13,111) |
|  |  | - |  | (13,111)
Net assets |  |  | 1,594,749 |  | 1,126,273
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,594,649 |  | 1,126,173
|  |  | 1,594,749 |  | 1,126,273
Page 1
THE POPLARS CARAVAN & CHALET PARK LTD REGISTERED NUMBER: 04880606 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 June 2026.
................................................ Mr R C Verlander
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
THE POPLARS CARAVAN & CHALET PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
1. | General information
The Poplars Caravan & Chalet Park Ltd is a company limited by shares and incorporated in England and Wales, registration number 04880606. The registered office is 5 Incleborough Close, East Runton, Cromer, Norfolk, NR27 9PU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
These financial statements have not been prepared on the going concern basis. During the period ended 30 April 2026, the Company completed the disposal of substantially all of its trade and assets. The directors have subsequently resolved to place the Company into members' voluntary liquidation (MVL) pursuant to Part IV, Chapter III of the Insolvency Act 1986, rendering the going concern basis inappropriate. The financial statements have been prepared on a liquidation basis, under which assets are measured at estimated net realisable value, net of directly attributable disposal costs and liabilities are measured at anticipated settlement amounts, including all costs of winding-up. Page 3
THE POPLARS CARAVAN & CHALET PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
THE POPLARS CARAVAN & CHALET PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 5% | Straight line on lodges, nil on other
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Fixtures & fittings | - | 25% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the cost of purchase. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders. Page 5
THE POPLARS CARAVAN & CHALET PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.11 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.
| 2.12 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Income statement, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. - Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3 (2025 - 3).
Page 6
THE POPLARS CARAVAN & CHALET PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures & fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 February 2025 | 77,443 | 19,354 | 50,018 | 146,815
| Disposals | (77,443) | (19,354) | (50,018) | (146,815)
| At 30 April 2026 | - | - | - | -
| Depreciation |  |  |  |
| At 1 February 2025 | 26,111 | 18,263 | 38,162 | 82,536
| Disposals | (26,111) | (18,263) | (38,162) | (82,536)
| At 30 April 2026 | - | - | - | -
| Net book value |  |  |  |
| At 30 April 2026 | - | - | - | -
| At 31 January 2025 | 51,332 | 1,091 | 11,856 | 64,279
5. | Debtors
|  |  |  |  | 30 April | 31 January
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | - | 281
| Prepayments and accrued income | - | 2,554
|  | - | 2,835
Page 7
THE POPLARS CARAVAN & CHALET PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 April | 31 January
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 50 | 161,976
| Corporation tax | 166,486 | 50,784
| Other taxation and social security | 26,503 | 31,257
| Other creditors | - | 24,000
| Accruals and deferred income | 13,374 | 4,477
|  | 206,413 | 272,494
7. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (13,111)
| Charged to profit or loss | 13,111
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 30 April | 31 January
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (13,111)
|  | - | (13,111)
Page 8