REGISTERED NUMBER: 05932223 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

JASMINE CARAVAN PARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Ian Richard Palmer

Mr Nicholas James Palmer

Mrs Rebecca Jayne Palmer-Bunting

SECRETARY:

Mrs Rebecca Jayne Palmer-Bunting

REGISTERED OFFICE:

Crows Nest Farm

Gristhorpe

Filey

North Yorkshire

YO14 9PS

REGISTERED NUMBER:

05932223 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

5 & 6 Manor Court

Manor Garth

Scarborough

North Yorkshire

YO11 3TU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,799,272

1,822,909

Investment property

6

420,000

420,000

2,219,272

2,242,909

CURRENT ASSETS

Stocks

11,050

21,250

Debtors

7

3,777

3,358

Cash at bank and in hand

608,093

428,306

622,920

452,914

CREDITORS

Amounts falling due within one year

8

(1,392,450

)

(1,376,760

)

NET CURRENT LIABILITIES

(769,530

)

(923,846

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,449,742

1,319,063

PROVISIONS FOR LIABILITIES

(1,586

)

(3,705

)

NET ASSETS

1,448,156

1,315,358

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

1,142

1,142

Retained earnings

1,446,914

1,314,116

SHAREHOLDERS' FUNDS

1,448,156

1,315,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

Mr Ian Richard Palmer - Director

1.	STATUTORY INFORMATION

Jasmine 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has been fully amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Freehold land and buildings

-

Land 0%, buildings 2% on cost

Plant and machinery

-

25% Reducing balance

Fixtures, fittings and equipment

-

15% Reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 profit and loss account, 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 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

120,000

AMORTISATION

At 1 January 2025

and 31 December 2025

120,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

Freehold

fittings

land and

Plant and

and

Motor

buildings

machinery

equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

2,034,307

68,033

265,612

9,500

2,377,452

DEPRECIATION

At 1 January 2025

228,385

59,716

261,285

5,157

554,543

Charge for year

14,770

6,430

1,351

1,086

23,637

At 31 December 2025

243,155

66,146

262,636

6,243

578,180

NET BOOK VALUE

At 31 December 2025

1,791,152

1,887

2,976

3,257

1,799,272

At 31 December 2024

1,805,922

8,317

4,327

4,343

1,822,909

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

420,000

NET BOOK VALUE

At 31 December 2025

420,000

At 31 December 2024

420,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2008

6,410

Valuation in 2009

(45,000

)

Valuation in 2010

(20,000

)

Valuation in 2011

20,000

Valuation in 2020

40,000

Cost

418,590

420,000

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

418,590

418,590

The investment property was valued on the fair value basis on 31 December 2025 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,777

3,358

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,406

-

Taxation and social security

54,019

55,731

Other creditors

1,337,025

1,321,029

1,392,450

1,376,760

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

60

A Ordinary

£1

60

60

20

B Ordinary

£1

20

20

20

C Ordinary

£1

20

20

100

100

10.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

1,142

11.	GUARANTEES AND OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies at the balance sheet date is £4,274,486 (2024 £4,521,602).

12.	CONTROLLING PARTY

The controlling party is Crows Nest Holidays Limited.

The ultimate controlling party is Mr Ian Richard Palmer.