REGISTERED NUMBER: SC564965 (Scotland)

EDINBURGH CAMPERVANS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R Dawkins

A Black

REGISTERED OFFICE:

Unit 4b Forties Commerical Campus

Rosyth

Dunfermline

Fife

KY11 2XB

REGISTERED NUMBER:

SC564965 (Scotland)

ACCOUNTANTS:

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Edinburgh Campervans Limited for the year ended 31st March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Edinburgh Campervans Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Edinburgh Campervans Limited and state those matters that we have agreed to state to the Board of Directors of Edinburgh Campervans Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Edinburgh Campervans Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Edinburgh Campervans Limited. You consider that Edinburgh Campervans Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Edinburgh Campervans Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

29th September 2026

FIXED ASSETS

Tangible assets

4

548,148

615,513

CURRENT ASSETS

Debtors

5

169,954

9,627

Cash at bank

31,386

54,629

201,340

64,256

CREDITORS

Amounts falling due within one year

6

299,783

257,885

NET CURRENT LIABILITIES

(98,443

)

(193,629

)

TOTAL ASSETS LESS CURRENT LIABILITIES

449,705

421,884

CREDITORS

Amounts falling due after more than one year

7

(414,461

)

(457,584

)

PROVISIONS FOR LIABILITIES

(4,832

)

-

NET ASSETS/(LIABILITIES)

30,412

(35,700

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

30,312

(35,800

)

SHAREHOLDERS' FUNDS

30,412

(35,700

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

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 24th September 2026 and were signed on its behalf by:

R Dawkins - Director

1.	STATUTORY INFORMATION

Edinburgh Campervans Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements have been prepared on the going concern basis. The directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

Turnover

The turnover shown in the profit and loss account represents the sales value of work done during the year, exclusive of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Computer Equipment

33% Straight line

Plant & Machinery

10% - 25% straight line

Motor Vehicles

0- 20% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2025

17,536

689,461

3,203

710,200

Additions

-

156,993

1,199

158,192

Disposals

(12,600

)

(217,132

)

-

(229,732

)

At 31st March 2026

4,936

629,322

4,402

638,660

DEPRECIATION

At 1st April 2025

12,867

79,613

2,207

94,687

Charge for year

107

28,500

866

29,473

Eliminated on disposal

(8,190

)

(25,458

)

-

(33,648

)

At 31st March 2026

4,784

82,655

3,073

90,512

NET BOOK VALUE

At 31st March 2026

152

546,667

1,329

548,148

At 31st March 2025

4,669

609,848

996

615,513

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st April 2025

689,461

Additions

156,993

Disposals

(217,132

)

At 31st March 2026

629,322

DEPRECIATION

At 1st April 2025

79,613

Charge for year

28,500

Eliminated on disposal

(25,458

)

At 31st March 2026

82,655

NET BOOK VALUE

At 31st March 2026

546,667

At 31st March 2025

609,848

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

106,365

1,566

Other debtors

63,589

8,061

169,954

9,627

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

147,666

120,178

Trade creditors

6,049

5,102

Taxation and social security

28,053

10,237

Other creditors

118,015

122,368

299,783

257,885

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

414,461

457,584

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

562,127

577,762

Hire purchase contracts are secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

80

Ordinary A Share

1

80

80

20

Ordinary B Share

1

20

20

100

100

10.	OTHER FINANCIAL COMMITMENTS

The company has future operating lease commitments of £1,750 (2025: £22,750).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

31.3.26

31.3.25

£

£

R Dawkins

Balance outstanding at start of year

(4,215

)

(222

)

Amounts advanced

21,000

17,208

Amounts repaid

(2,030

)

(21,201

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,755

(4,215

)

This loan bears no interest and was repaid post year end.

12.	ULTIMATE CONTROLLING PARTY

The company was under the control of Robert Dawkins throughout the current and previous year.