Carabuild Park & Leisure Homes Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08315738

CARABUILD PARK & LEISURE HOMES LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

CARABUILD PARK & LEISURE HOMES LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	5		207,012	176,689

Current Assets

Stocks		123,849	312,788
Debtors	6	815,218	458,516
Cash at bank and in hand		7,582	38,857
		-----------	-----------
		946,649	810,161

Creditors: amounts falling due within one year	7	1,029,695		519,833
		--------------		-----------
Net Current (Liabilities)/Assets			( 83,046)	290,328
			-----------	-----------
Total Assets Less Current Liabilities			123,966	467,017

Creditors: amounts falling due after more than one year	8	46,886	96,905
		-----------	-----------
Net Assets		77,080	370,112
		-----------	-----------

CARABUILD PARK & LEISURE HOMES LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	10	10
Profit and loss account	77,070	370,102
	---------	-----------
Shareholders Funds	77,080	370,112
	---------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

Mrs D Butler Director

Company registration number: 08315738

CARABUILD PARK & LEISURE HOMES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Annie Reed Road, Off Beck View Road, Beverley, East Yorkshire, HU17 0LF, England.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure Exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Property	-	10% straight line
Plant and machinery	-	20% straight line
Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance

	Computer equipment	-	33% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 15 ).

5. Tangible Assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025	134,724	41,422	66,203	78,076	14,012	334,437
Additions	53,236	5,495	6,832	–	1,922	67,485
	-----------	---------	---------	---------	---------	-----------
At 31 Dec 2025	187,960	46,917	73,035	78,076	15,934	401,922
	-----------	---------	---------	---------	---------	-----------
Depreciation
At 1 Jan 2025	20,379	39,317	42,318	44,513	11,221	157,748
Charge for the year	20,174	1,133	6,451	8,391	1,013	37,162
	-----------	---------	---------	---------	---------	-----------
At 31 Dec 2025	40,553	40,450	48,769	52,904	12,234	194,910
	-----------	---------	---------	---------	---------	-----------
Carrying amount
At 31 Dec 2025	147,407	6,467	24,266	25,172	3,700	207,012
	-----------	---------	---------	---------	---------	-----------
At 31 Dec 2024	114,345	2,105	23,885	33,563	2,791	176,689
	-----------	---------	---------	---------	---------	-----------

6. Debtors

	2025	2024
	£	£
Trade debtors	26,993	11,509
Other debtors	788,225	447,007
	-----------	-----------
	815,218	458,516
	-----------	-----------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	122,292	59,404
Trade creditors	605,458	135,917
Social security and other taxes	76,802	175,787
Other creditors	225,143	148,725
	--------------	-----------
	1,029,695	519,833
	--------------	-----------

Bank borrowing is secured against the assets of the company.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	46,886	96,905
	---------	---------

Bank borrowing is secured against the assets of the company.

9. Operating Leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	75,000	75,000
Later than 1 year and not later than 5 years	62,500	137,500
	-----------	-----------
	137,500	212,500
	-----------	-----------

10. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mrs D Butler	156,522	2,500	159,022
Mr Z Butler	156,522	2,500	159,022
	-----------	--------	-----------
	313,044	5,000	318,044
	-----------	--------	-----------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mrs D Butler	101,247	55,275	156,522
Mr Z Butler	101,247	55,275	156,522
	-----------	-----------	-----------
	202,494	110,550	313,044
	-----------	-----------	-----------

All balances are interest free and repayable on demand.