Registration number: 08853416

Cwmdu Campsite Ltd

Contents

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

Cwmdu Campsite Ltd

Company Information

Directors

Mr M T J Farr S J Farr

Company secretary

S J Farr

Registered office

52 Oakfield Drive Crickhowell Powys NP8 1DU

Accountants

W J James & Co Chartered AccountantsBishop House 10 Wheat Street Brecon Powys LD3 7DG

Cwmdu Campsite Ltd

(Registration number: 08853416)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	214,322	193,491
Current assets
Stocks	5	1,456	2,949
Debtors	6	49,982	46,199
Cash at bank and in hand		80,113	85,156
		131,551	134,304
Creditors: Amounts falling due within one year	7	(24,673)	(27,427)
Net current assets		106,878	106,877
Total assets less current liabilities		321,200	300,368
Provisions for liabilities		(23,124)	(19,013)
Net assets		298,076	281,355
Capital and reserves
Called up share capital		100	100
Retained earnings		297,976	281,255
Shareholders' funds		298,076	281,355

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

......................................... S J Farr Company secretary and director

Cwmdu Campsite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
52 Oakfield Drive
Crickhowell
Powys
NP8 1DU

The principal place of business is:
Cwmdu Campsite
Cwmdu
Crickhowell
Powys
NP8 1RU

These financial statements were authorised for issue by the Board on 5 June 2026.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest £1.

Revenue recognition

Turnover represents pitch fees in respect of caravans, camper vans and tents, the rental income from the log pods, shepherd's hut and static caravans, and sales from the on-site shop.

Pitch fees and rental income are recognised in accordance with the use of the facilities, and shop income is recognised when cash is received from customers.

To the extent that income has been received in advance at the financial year end this is disclosed as a liability .

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Cwmdu Campsite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Improvements to property	Nil
Plant and machinery	15% on cost
Fixtures and fittings	10% on cost
Computer equipment	25% on cost
Motor vehicles	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services supplied in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Stocks

Shop stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.

Stock of Calor Gas is valued at cost.

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.

Trade creditors are recognised at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity and are measured at the fair value of the cash received .

Cwmdu Campsite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

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 directors) during the year, was 8 (2024 - 9).

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	93,422	104,705	58,511	6,301	23,128	286,067
Additions	-	32,143	13,367	2,224	-	47,734
At 31 December 2025	93,422	136,848	71,878	8,525	23,128	333,801
Depreciation
At 1 January 2025	-	36,763	38,694	6,181	10,938	92,576
Charge for the year	-	13,472	9,857	526	3,048	26,903
At 31 December 2025	-	50,235	48,551	6,707	13,986	119,479
Carrying amount
At 31 December 2025	93,422	86,613	23,327	1,818	9,142	214,322
At 31 December 2024	93,422	67,942	19,817	120	12,190	193,491

Included within the net book value of land and buildings above is £93,422 (2024 - £93,422) in respect of freehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	1,456	2,949

Cwmdu Campsite Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		-	417
Amounts owed by related parties		41,739	41,739
Prepayments		1,695	1,985
Other debtors		6,548	2,058
		49,982	46,199

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	3,483	5,046
Accruals and deferred income	11,327	15,416
Other creditors	9,863	6,965
	24,673	27,427