Laverick Hall Caravan Site Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15584997

LAVERICK HALL CARAVAN SITE LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR END

31 March 2026

LAVERICK HALL CARAVAN SITE LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Tangible assets	5		8,175	7,335

CURRENT ASSETS

Debtors	6	980	937
Cash at bank and in hand		32,203	16,136
		---------	---------
		33,183	17,073

CREDITORS: amounts falling due within one year	7	16,283		9,682
		---------		---------
NET CURRENT ASSETS			16,900	7,391
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			25,075	14,726

PROVISIONS

Taxation including deferred tax	878	–
	---------	---------
NET ASSETS	24,197	14,726
	---------	---------

CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	24,097	14,626
	---------	---------
SHAREHOLDERS FUNDS	24,197	14,726
	---------	---------

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 statement of income and retained earnings has not been delivered.

For the year ending 31st March 2026 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 .

LAVERICK HALL CARAVAN SITE LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr A Towers

Director

Company registration number: 15584997

LAVERICK HALL CARAVAN SITE LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Mannin Way, Lancaster, LA1 3SW, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.

REVENUE RECOGNITION

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.

TANGIBLE ASSETS

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. TANGIBLE ASSETS

Land and buildings	Plant and machinery	Fixtures and fittings	Total
£	£	£	£

Cost
At 1st April 2025	3,553	4,450	–	8,003
Additions	–	–	1,655	1,655
	--------	--------	--------	--------
At 31st March 2026	3,553	4,450	1,655	9,658
	--------	--------	--------	--------
Depreciation
At 1st April 2025	–	668	–	668
Charge for the year	–	567	248	815
	--------	--------	--------	--------
At 31st March 2026	–	1,235	248	1,483
	--------	--------	--------	--------
Carrying amount
At 31st March 2026	3,553	3,215	1,407	8,175
	--------	--------	--------	--------
At 31st March 2025	3,553	3,782	–	7,335
	--------	--------	--------	--------

6. DEBTORS

	2026	2025
	£	£

Prepayments and accrued income	980	937
	-----	-----

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Accruals and deferred income	6,561	4,073
Corporation tax	4,811	4,759
Social security and other taxes	776	–
Director loan accounts	4,135	850
	---------	--------
	16,283	9,682
	---------	--------

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed £4,135 (2025: £850) to the directors.