REGISTERED NUMBER: SC618035 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Dornoch Caravan and Camping Park Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A D Redfern

Mrs L M Redfern

REGISTERED OFFICE:

Dornoch Caravan and Camping Park

The Links

Dornoch

Sutherland

IV25 3LX

REGISTERED NUMBER:

SC618035 (Scotland)

ACCOUNTANTS:

Mackay & Co

Chartered Accountants

Unit 8

Golspie Business Park

Golspie

Sutherland

KW10 6UB

FIXED ASSETS

Intangible assets

4

27,250

30,500

Tangible assets

5

166,635

178,337

193,885

208,837

CURRENT ASSETS

Stocks

36,013

151,886

Debtors

11,372

57,563

Cash at bank and in hand

90,976

22,621

138,361

232,070

CREDITORS

Amounts falling due within one year

111,525

192,574

NET CURRENT ASSETS

26,836

39,496

TOTAL ASSETS LESS CURRENT LIABILITIES

220,721

248,333

PROVISIONS FOR LIABILITIES

25,889

27,212

NET ASSETS

194,832

221,121

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

194,731

221,020

194,832

221,121

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 September 2026 and were signed on its behalf by:

S A D Redfern - Director

1.	STATUTORY INFORMATION

Dornoch Caravan and Camping Park Ltd is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery etc

-

20% 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.

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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business on 21st November 2019, is being amortised evenly over its estimated useful life at 6.5% per annum.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

and 28 February 2026

50,000

AMORTISATION

At 1 March 2025

19,500

Amortisation for year

3,250

At 28 February 2026

22,750

NET BOOK VALUE

At 28 February 2026

27,250

At 28 February 2025

30,500

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

302,569

Additions

20,977

Disposals

(3,000

)

At 28 February 2026

320,546

DEPRECIATION

At 1 March 2025

124,232

Charge for year

31,143

Eliminated on disposal

(1,464

)

At 28 February 2026

153,911

NET BOOK VALUE

At 28 February 2026

166,635

At 28 February 2025

178,337