REGISTERED NUMBER: 14657699 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Treloan Campsite Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Walker

Mrs D A Walker

REGISTERED OFFICE:

Treloan Coastal Holidays

Treloan Lane

Portscatho

Truro

Cornwall

TR2 5EF

REGISTERED NUMBER:

14657699 (England and Wales)

FIXED ASSETS

Tangible assets

4

418,799

418,923

CURRENT ASSETS

Stocks

1,265

1,823

Debtors

5

2,443

7,250

Cash at bank and in hand

155,510

141,892

159,218

150,965

CREDITORS

Amounts falling due within one year

6

557,749

280,157

NET CURRENT LIABILITIES

(398,531

)

(129,192

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,268

289,731

PROVISIONS FOR LIABILITIES

7,398

9,484

NET ASSETS

12,870

280,247

CAPITAL AND RESERVES

Called up share capital

105

105

Retained earnings

12,765

280,142

12,870

280,247

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 2 September 2026 and were signed on its behalf by:

P R Walker - Director

1.	STATUTORY INFORMATION

Treloan Campsite 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.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

369,011

86,839

455,850

Additions

279,647

838

280,485

Disposals

(267,854

)

-

(267,854

)

At 28 February 2026

380,804

87,677

468,481

DEPRECIATION

At 1 March 2025

-

36,927

36,927

Charge for year

-

12,755

12,755

At 28 February 2026

-

49,682

49,682

NET BOOK VALUE

At 28 February 2026

380,804

37,995

418,799

At 28 February 2025

369,011

49,912

418,923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

360

-

Other debtors

2,083

7,250

2,443

7,250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Payments on account

77,758

78,346

Trade creditors

21

2,231

Taxation and social security

76,790

145,168

Other creditors

403,180

54,412

557,749

280,157

7.	OTHER FINANCIAL COMMITMENTS

The company has entered into a financial commitment until 2040 for the provision of land. The anticipated rental payments are £25,000 per annum.

8.	RELATED PARTY DISCLOSURES

Other creditors include a loan to children to shareholders of the company of £261 (2025: £20,361). There are no specific terms of repayment on these amounts.