REGISTERED NUMBER: 07383073 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

S & L MOTORHOMES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Firth

A Firth

S Firth

REGISTERED OFFICE:

Cliffe Common

Lowmoor Road

Selby

North Yorkshire

YO8 6EF

REGISTERED NUMBER:

07383073 (England and Wales)

ACCOUNTANTS:

GPG Accounting Services Ltd

5 Granville Court

Off Granville Mount

Otley

West Yorkshire

LS21 3PB

FIXED ASSETS

Tangible assets

4

419,427

406,451

419,427

406,451

CURRENT ASSETS

Stocks

119,550

115,000

Debtors

5

1

44,000

Cash at bank

80,760

19,255

200,311

178,255

CREDITORS

Amounts falling due within one year

6

190,169

113,291

NET CURRENT ASSETS

10,142

64,964

TOTAL ASSETS LESS CURRENT LIABILITIES

429,569

471,415

CREDITORS

Amounts falling due after more than one year

7

(51,551

)

(127,028

)

PROVISIONS FOR LIABILITIES

(26,273

)

(21,461

)

NET ASSETS

351,745

322,926

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

351,645

322,826

SHAREHOLDERS' FUNDS

351,745

322,926

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 24 September 2026 and were signed on its behalf by:

S Firth - Director

1.	STATUTORY INFORMATION

S & L Motorhomes Ltd 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 as modified by the revaluation of certain assets.

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

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 December 2024

375,000

81,166

456,166

Additions

-

25,325

25,325

At 30 November 2025

375,000

106,491

481,491

DEPRECIATION

At 1 December 2024

-

49,715

49,715

Charge for year

-

12,349

12,349

At 30 November 2025

-

62,064

62,064

NET BOOK VALUE

At 30 November 2025

375,000

44,427

419,427

At 30 November 2024

375,000

31,451

406,451

Cost or valuation at 30 November 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

375,000

81,166

456,166

Cost

-

25,325

25,325

375,000

106,491

481,491

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

30.11.25

30.11.24

£

£

Cost

160,394

160,394

Value of land in freehold land and buildings

214,606

214,606

Freehold land and building were valued on an open market basis on 30 November 2025 by the directors' .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

1

44,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

30,847

23,965

Hire purchase contracts

2,374

2,615

Trade creditors

30,799

26,027

Taxation and social security

58,513

50,899

Other creditors

67,636

9,785

190,169

113,291

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

51,551

124,719

Hire purchase contracts

-

2,309

51,551

127,028