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Company registration number: 13775656
PORTESHAM DAIRY FARM CAMPSITE LTD
UNAUDITED FILLETED FINANCIAL STATEMENTS
31 December 2025
PORTESHAM DAIRY FARM CAMPSITE LTD
BALANCE SHEET
31ST DECEMBER 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 484,744 526,200
_______ _______
484,744 526,200
Current assets
Stocks 3,973 4,152
Debtors 6 6,516 8,852
Cash at bank and in hand 189,942 65,354
_______ _______
200,431 78,358
Creditors: amounts falling due
within one year 7 ( 287,975) ( 258,376)
_______ _______
Net current liabilities ( 87,544) ( 180,018)
_______ _______
Total assets less current liabilities 397,200 346,182
Creditors: amounts falling due
after more than one year 8 - ( 26,814)
Provisions for liabilities ( 121,186) ( 131,550)
_______ _______
Net assets 276,014 187,818
_______ _______
Capital and reserves
Called up share capital 9 100 100
Profit and loss account 275,914 187,718
_______ _______
Shareholders funds 276,014 187,818
_______ _______
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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:
Mr. MJ Doble
Director
Company registration number: 13775656
PORTESHAM DAIRY FARM CAMPSITE LTD
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST DECEMBER 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Bramdon Lane, Portesham, Weymouth, Dorset, DT3 4HG.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Short leasehold property - 10 % straight line
Fittings fixtures and equipment - 10 % reducing balance
Motor vehicles - 25 % reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 13 (2024: 12 ).
5. Tangible assets
Short leasehold property Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1st January 2025 217,590 366,559 500 584,649
Additions - 3,424 - 3,424
Disposals - ( 833) - ( 833)
_______ _______ _______ _______
At 31st December 2025 217,590 369,150 500 587,240
_______ _______ _______ _______
Depreciation
At 1st January 2025 20,371 37,860 218 58,449
Charge for the year 10,878 33,120 70 44,068
Disposals - ( 21) - ( 21)
_______ _______ _______ _______
At 31st December 2025 31,249 70,959 288 102,496
_______ _______ _______ _______
Carrying amount
At 31st December 2025 186,341 298,191 212 484,744
_______ _______ _______ _______
At 31st December 2024 197,219 328,699 282 526,200
_______ _______ _______ _______
6. Debtors
2025 2024
£ £
Other debtors 6,516 8,852
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts - 5,556
Trade creditors 31,488 21,577
Corporation tax 74,670 45,812
Social security and other taxes 18,167 11,623
Other creditors 163,650 173,808
_______ _______
287,975 258,376
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts - 24,537
Other creditors - 2,277
_______ _______
- 26,814
_______ _______
9. Called up share capital
Issued, called up and fully paid
2025 2024
No £ No £
Ordinary A shares of £ 1.00 each 75 75 75 75
Ordinary B shares of £ 1.00 each 25 25 25 25
_______ _______ _______ _______
100 100 100 100
_______ _______ _______ _______