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Shaygate Farm Camping Ltd
Unaudited Financial Statements
for the period ended 31 December 2025
Company registration number 16423421
(England and Wales)

Company Information

For the period 1 May 2025 to 31 December 2025
Directors Guy, Graham Anthony
Marley, Natasha Leigh

Registered office The Four Columns
Broughton
Skipton
BD23 3AE

Registered number 16423421

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
BD23 3AE

Statement of Financial Position

As at 31 December 2025
Notes
2025
£
£
Current assets
Cash at bank and in hand
4
22,999
22,999
Creditors
Amounts falling due within one year
5
(11,573)
(11,573)
Net current assets (liabilities)
11,426
Total assets less current liabilities
11,426
Net assets (liabilities)
11,426
Capital and reserves
Called up share capital
102
Profit and loss account
11,324
Total equity
11,426

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 August 2026 and are signed on its behalf by:

Guy, Graham Anthony
Guy, Graham Anthony
Director

Company registration number 16423421

Notes to the Financial Statements

For the period 1 May 2025 to 31 December 2025

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Turnover

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


Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.


Revenue from the provision of services is recognised in the period in which the services are provided when all of the following conditions are satisfied; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably and the costs incurred and costs to complete the transaction can be measured reliably.


2.3. Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.


Tax deferred or accelerated is accounted for in respect of all material timing differences, in particular accelerated capital allowances and revaluation gains on investment properties. All deferred tax is charged/(credited) to the Statement of Income and Retained Earnings.


2.4. Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in a settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

2.5. Financial Instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.


Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.


Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.


Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.


3. Employees

The average number of employees during the year was 2.

4. Cash at bank and in hand

2025
£
Cash at bank
22,999
Total
22,999

5. Creditors due within one year

2025
£
Amounts owed to associates, joint ventures and participating interests
7,200
Directors loan account
666
Taxation and social security
2,867
Accruals and deferred income
840
Total
11,573