TREVEAGUE CAMPSITE LTD

TREVEAGUE CAMPSITE LTD
Statement of Financial Position
As at 31 March 2026

	2026		2025
	£	£	£	£
Fixed assets		191,329		125,762
Current assets	16,962		25,996
Prepayments and accrued income	(6,375)		(34,319)
Creditors: amount falling due within one year	(93,550)		(52,580)
Net current assets		(82,963)		(60,903)
Total assets less current liabilities		108,366		64,859
Creditors: amount falling due after more than one year		(12,470)		0
Net assets		95,896		64,859


Capital and reserves		95,896		64,859

NOTES TO THE ACCOUNTS

General Information

TREVEAGUE CAMPSITE LTD is a private company, limited by shares, registered in England and Wales, registration number 08816150, registration address TREVEAGUE CAMPSITE, GORRAN, ST. AUSTELL, Cornwall, England, PL26 6NY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Intangible fixed assets

Cost	Goodwill	Other	Total
	£	£	£
At 01 April 2025	10,000	40,000	50,000
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	10,000	40,000	50,000
Amortisation
At 01 April 2025	500	2,000	2,500
Charge for year	100	400	500
On disposals	-	-	-
At 31 March 2026	600	2,400	3,000
Net book values
At 31 March 2026	9,400	37,600	47,000
At 31 March 2025	9,500	38,000	47,500

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	101,120	-	75,033	8,142	184,295
Additions	-	96,429	845	1,320	98,594
Disposals	-	-	-	-	-
At 31 March 2026	101,120	96,429	75,878	9,462	282,889
Depreciation
At 01 April 2025	44,376	-	56,296	5,361	106,033
Charge for year	14,186	12,544	4,850	947	32,527
On disposals	-	-	-	-	-
At 31 March 2026	58,562	12,544	61,146	6,308	138,560
Net book values
Closing balance as at 31 March 2026	42,558	83,885	14,732	3,154	144,329
Opening balance as at 01 April 2025	56,744	-	18,737	2,781	78,262

4.	Average number of employees Average number of employees during the year was 7 (2025 : 8).

For the year ended 31 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 accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 07 October 2026 and were signed on its behalf by:

--------------------------------
Richard Wakeham
Director