Denemouth Caravan Park Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05655912 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

DENEMOUTH CARAVAN PARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N W Green

D T Green

SECRETARY:

D T Green

REGISTERED OFFICE:

Denemouth Caravan Park

Coast Road

Blackhall Rocks

Hartlepool

TS27 4BL

REGISTERED NUMBER:

05655912 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson Limited

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Tangible assets

4

1,539,344

1,534,316

CURRENT ASSETS

Stocks

2,000

6,000

Debtors

5

116,640

94,590

Cash at bank and in hand

52,615

86,458

171,255

187,048

CREDITORS

Amounts falling due within one year

6

459,716

419,780

NET CURRENT LIABILITIES

(288,461

)

(232,732

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,250,883

1,301,584

CREDITORS

Amounts falling due after more than one
year

7

-

(7,490

)

PROVISIONS FOR LIABILITIES

(5,684

)

(5,899

)

NET ASSETS

1,245,199

1,288,195

CAPITAL AND RESERVES

Called up share capital

200,000

Revaluation reserve

9

464,807

Retained earnings

580,392

623,388

SHAREHOLDERS' FUNDS

1,245,199

1,288,195

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

D T Green - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

at varying rates on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST OR VALUATION

At 1 March 2025

1,500,000

122,303

67,336

Additions

-

28,650

-

Disposals

-

(67,534

)

(2,717

)

At 28 February 2026

1,500,000

83,419

64,619

DEPRECIATION

At 1 March 2025

-

98,857

59,728

Charge for year

-

9,829

1,902

Eliminated on disposal

-

(56,919

)

(2,481

)

At 28 February 2026

-

51,767

59,149

NET BOOK VALUE

At 28 February 2026

1,500,000

31,652

5,470

At 28 February 2025

1,500,000

23,446

7,608

Motor

Computer

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 March 2025

41,257

5,152

1,736,048

Additions

-

28,650

Disposals

(25,688

)

(2,872

)

(98,811

)

At 28 February 2026

15,569

2,280

1,665,887

DEPRECIATION

At 1 March 2025

38,360

4,787

201,732

Charge for year

723

92

12,546

Eliminated on disposal

(25,593

)

(2,742

)

(87,735

)

At 28 February 2026

13,490

2,137

126,543

NET BOOK VALUE

At 28 February 2026

2,079

143

1,539,344

At 28 February 2025

2,897

365

1,534,316

Cost or valuation at 28 February 2026 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

Valuation in 2007

464,807

-

Valuation in 2008

400,000

-

Valuation in 2012

(400,000

)

-

Cost

1,035,193

83,419

64,619

1,500,000

83,419

64,619

Motor

Computer

vehicles

equipment

Totals

£

Valuation in 2007

-

464,807

Valuation in 2008

-

400,000

Valuation in 2012

-

(400,000

)

Cost

15,569

2,280

1,201,080

15,569

2,280

1,665,887

If freehold property had not been revalued they would have been included at the following historical cost:

2026

2025

£

Cost

1,035,193

Value of land in freehold land and buildings

660,000

Freehold land and property were valued on an open market basis on 28 February 2012 by Edwards and Partners .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

51,377

19,640

Other debtors

65,263

74,950

116,640

94,590

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

24,082

11,759

Taxation and social security

154,612

140,459

Other creditors

281,022

267,562

459,716

419,780

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Other creditors

-

7,490

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Other loans

9,192

58,490

The mortgage is secured on the freehold property located at Coast Road, Blackhall Rocks Hartlepool.

The bank loan is secured by a fixed and floating charge on the assets of the Company.

9.

RESERVES

Revaluation

reserve

£

At 1 March 2025

and 28 February 2026

464,807

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

N W Green

Balance outstanding at start of year

39,151

14,957

Amounts advanced

32,651

39,151

Amounts repaid

(39,151

)

(14,957

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

32,651

39,151

D T Green

Balance outstanding at start of year

35,799

11,618

Amounts advanced

29,277

35,799

Amounts repaid

(35,799

)

(11,618

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

29,277

35,799

The directors loan accounts are repayable upon demand and interest has been charged at the appropriate rate during the year.

11.	ULTIMATE CONTROLLING PARTY

The company is under the joint control of D Green and N Green due to their ownership of the share capital.