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Registered number: 01235184
Summer Lane Caravan Park Co. Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 01235184
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,681,097 3,693,896
3,681,097 3,693,896
CURRENT ASSETS
Stocks 5,926 51,304
Debtors 5 2,294,650 2,296,819
Cash at bank and in hand 138,925 13,400
2,439,501 2,361,523
Creditors: Amounts Falling Due Within One Year (193,767 ) (160,270 )
NET CURRENT ASSETS (LIABILITIES) 2,245,734 2,201,253
TOTAL ASSETS LESS CURRENT LIABILITIES 5,926,831 5,895,149
Creditors: Amounts Falling Due After More Than One Year (3,838,325 ) (3,960,530 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (779,205 ) (781,303 )
NET ASSETS 1,309,301 1,153,316
CAPITAL AND RESERVES
Called up share capital 8 3,250 3,250
Profit and Loss Account 1,306,051 1,150,066
SHAREHOLDERS' FUNDS 1,309,301 1,153,316
Page 1
Page 2
For the year ending 31 December 2025 the company 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr H J Pring
Director
Ms W J Litchfield
Director
2nd September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Summer Lane Caravan Park Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01235184 . The registered office is The Office, Summer Lane Caravan Park, Banwell, Somerset, BS29 6LS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.  
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold property 2% on cost
Plant and machinery 25% on reducing balance
Motor vehicles 25% on reducing balance
Computer equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Tangible Assets
Total
£
Cost
As at 1 January 2025 3,956,909
Additions 3,550
As at 31 December 2025 3,960,459
Depreciation
As at 1 January 2025 263,013
Provided during the period 16,349
As at 31 December 2025 279,362
Net Book Value
As at 31 December 2025 3,681,097
As at 1 January 2025 3,693,896
Cost or valuation as at 31 December 2025 represented by:
Land & Property
Freehold property Plant and machinery Motor vehicles Computer equipment Total
£ £ £ £ £
At cost 1,593,990 223,198 98,250 583 1,916,021
At valuation 2,044,438 - - - 2,044,438
3,638,428 223,198 98,250 583 3,960,459
5. Debtors
2025 2024
£ £
Due after more than one year
Other loan 2,272,993 2,272,993
The other loan due to the company, shown above,  represents the amount owed by Trethiggey Caravan Park Limited, a company under common control.
6. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 1,296,575 1,410,138
Page 4
Page 5
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 781,303 781,303
Accelerated capital allowances (2,098 ) (2,098 )
Balance at 31 December 2025 779,205 779,205
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3,250 3,250
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Summer Lane Holdings Limited.
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