Company No: OC400003 (England and Wales)

Contents

• Limited Liability Partnership Information
• Accountants' Report
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

Designated members	S Blanch
	R Kent
	G Maclean
	N J Morris

Registered office	Roundstone Caravans
	Worthing Road
	Southwater
	Horsham
	West Sussex
	RH13 9JG
	United Kingdom

Registered number

OC400003 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to Limited Liability Partnerships, we have prepared for your approval the financial statements of Roundstone Caravan Depot LLP for the financial year ended 31 March 2026 which comprise the Balance Sheet, the Reconciliation of Members' Interests and the related notes 1 to 7 from the LLP’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the members of Roundstone Caravan Depot LLP, as a body, in accordance with the terms of our engagement letter dated 15 August 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Roundstone Caravan Depot LLP and state those matters that we have agreed to state to members of Roundstone Caravan Depot LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roundstone Caravan Depot LLP and its members as a body for our work or for this report.

It is your duty to ensure that Roundstone Caravan Depot LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Roundstone Caravan Depot LLP. You consider that Roundstone Caravan Depot LLP is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Roundstone Caravan Depot LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

10 August 2026

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	3,347,349		3,378,491
		3,347,349		3,378,491
Current assets
Stocks		389,610		440,264
Debtors	4	70,610		70,254
Cash at bank and in hand		559,908		589,375
		1,020,128		1,099,893
Creditors: amounts falling due within one year	5	( 508,388)		( 481,805)
Net current assets		511,740		618,088
Total assets less current liabilities		3,859,089		3,996,579
Net assets attributable to members		3,859,089		3,996,579
Represented by
Loans and other debts due to members within one year
Other amounts	7	3,859,089		3,996,579
		3,859,089		3,996,579
Total members' interests
Loans and other debts due to members		3,859,089		3,996,579
		3,859,089		3,996,579

For the financial year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Roundstone Caravan Depot LLP (registered number: OC400003) were approved and authorised for issue by the members on 10 August 2026. They were signed on its behalf by:

R Kent Designated member

	DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Other amounts	Total
	£	£
Amounts due to members	3,817,538
Balance at 01 April 2024	3,817,538	3,817,538
Members' remuneration charged as an expense, including employment and retirement benefit costs	567,717	567,717
Members' interest after result for the financial year	4,385,255	4,385,255
Drawings	(388,676)	(388,676)
Amounts due to members	3,996,579
Balance at 31 March 2025	3,996,579	3,996,579
Members' remuneration charged as an expense, including employment and retirement benefit costs	312,023	312,023
Members' interest after result for the financial year	4,308,602	4,308,602
Drawings	(449,513)	(449,513)
Amounts due to members	3,859,089
Balance at 31 March 2026	3,859,089	3,859,089

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roundstone Caravan Depot LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is Roundstone Caravans, Worthing Road, Southwater, , Horsham, West Sussex, RH13 9JG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the LLP and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the LLP and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The LLP operates a defined contribution scheme. The amount charged to the Statement of Comprehensive Income in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	30 - 50 years straight line
Plant and machinery	10 - 15 % reducing balance
Vehicles	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the LLP becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the LLP intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the LLP during the year	7		7

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 April 2025	3,356,510		101,021		62,956		3,520,487
At 31 March 2026	3,356,510		101,021		62,956		3,520,487
Accumulated depreciation
At 01 April 2025	66,245		52,486		23,265		141,996
Charge for the financial year	13,964		7,255		9,923		31,142
At 31 March 2026	80,209		59,741		33,188		173,138
Net book value
At 31 March 2026	3,276,301		41,280		29,768		3,347,349
At 31 March 2025	3,290,265		48,535		39,691		3,378,491

4. Debtors

	2026		2025
	£		£
Trade debtors	18,169		22,770
Prepayments and accrued income	48,935		40,027
VAT recoverable	3,506		7,457
	70,610		70,254

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	41,497		51,105
Accruals and deferred income	459,243		424,029
Other taxation and social security	7,648		6,671
	508,388		481,805

6. Financial commitments

Pensions

The LLP operates a defined contribution pension scheme for the members and employees. The assets of the scheme are held separately from those of the LLP in an independently administered fund.

The pension cost charge represents contributions payable by the entity to the fund and amounted to £6,429 (2025 - £6,249). Contributions totalling £nil (2025 - £nil) were payable to the fund at the balance sheet date.

7. Loans and other debtors due to members

	2026		2025
	£		£
Other amounts due to members	3,859,089		3,996,579

Loans and other debts due to members are repayable on demand and are therefore considered to be falling due within one year.

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.