Registration number: 05546491

Clavell Caravans and Transport Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Clavell Caravans and Transport Limited

Company Information

Director

J F C Harneiss

Registered office

Lowgate House Lowgate Road Conisholme Louth Lincolnshire LN11 7LX

Clavell Caravans and Transport Limited

(Registration number: 05546491)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	280,686	292,000
Current assets
Stocks	5	994,205	1,164,235
Debtors	6	185,320	312,968
Cash at bank and in hand		7,652	295
		1,187,177	1,477,498
Creditors: Amounts falling due within one year	7	(562,833)	(706,263)
Net current assets		624,344	771,235
Total assets less current liabilities		905,030	1,063,235
Provisions for liabilities		8,372	(11,313)
Net assets		913,402	1,051,922
Capital and reserves
Called up share capital	8	100	100
Retained earnings		913,302	1,051,822
Shareholders' funds		913,402	1,051,922

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 September 2026
 

......................................... J F C Harneiss Director

Clavell Caravans and Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lowgate House
Lowgate Road
Conisholme
Louth
Lincolnshire
LN11 7LX

These financial statements cover the individual entity Clavell Caravans and Transport Limited.

These financial statements were authorised for issue by the director on 4 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Clavell Caravans and Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	10% straight line basis
Office equipment	25% reducing balance basis
Implements and plant	25% reducing balance basis

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 1 (2025 - 1).

Clavell Caravans and Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	440,269	106,325	16,000	562,594
Additions	6,017	4,540	-	10,557
Disposals	-	(17,983)	(16,000)	(33,983)
At 31 March 2026	446,286	92,882	-	539,168
Depreciation
At 1 April 2025	176,051	89,589	4,954	270,594
Charge for the year	3,451	4,137	577	8,165
Eliminated on disposal	-	(14,746)	(5,531)	(20,277)
At 31 March 2026	179,502	78,980	-	258,482
Carrying amount
At 31 March 2026	266,784	13,902	-	280,686
At 31 March 2025	264,218	16,736	11,046	292,000

5

Stocks

	2026 £	2025 £
Other inventories	994,205	1,164,235

6

Debtors

Current	2026 £	2025 £
Trade debtors	4,723	10,383
Prepayments	45,103	42,322
Other debtors	135,494	260,263
	185,320	312,968

Clavell Caravans and Transport Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	552,407	661,132
Trade creditors		7,111	27,059
Taxation and social security		-	8,210
Accruals and deferred income		3,315	9,862
		562,833	706,263

Creditors include bank loans and overdrafts which are secured of £0 (2025 - £36,146).

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	-	36,146
Other borrowings	552,407	624,986
	552,407	661,132

10	Related party transactions

Loans from related parties

2026	Other related parties £	Total £
At start of period	333,500	333,500
Advanced	90,600	90,600
At end of period	424,100	424,100

2025	Other related parties £	Total £
At start of period	393,000	393,000
Repaid	(59,500)	(59,500)
At end of period	333,500	333,500