Blue Dial Caravans Limited - Period Ending 2026-03-31

Company Registration number: 04607019

Blue Dial Caravans Limited

Annual Report and Unaudited
Financial Statements

for the Year Ended 31 March 2026

Blue Dial Caravans Limited

Contents

Pages

Balance sheet	1 to 2
Notes to the financial statements	3 to 8

Blue Dial Caravans Limited

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	162,361	178,939
Current assets
Stocks	5	23,800	34,000
Debtors	6	667,321	643,415
Cash at bank and in hand		297,862	227,833
		988,983	905,248
Creditors: Amounts falling due within one year	8	(617,963)	(534,047)
Net current assets		371,020	371,201
Total assets less current liabilities		533,381	550,140
Creditors: Amounts falling due after more than one year	8	-	(2,368)
Provisions for liabilities		(40,590)	(44,735)
Net assets		492,791	503,037
Capital and reserves
Called up share capital		100	100
Retained earnings		492,691	502,937
Shareholders' funds		492,791	503,037

Blue Dial Caravans Limited

Balance Sheet as at 31 March 2026 (continued)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 04607019

Approved and authorised by the director on 21 September 2026

.........................................
Mr J D Hetherington
Director

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2026

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Blue Dial Farm
Allonby
Maryport
CA15 6PB

These financial statements were authorised for issue by the director on 21 September 2026.

2	ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Property improvements	10% straight line
Fixtures and fittings	25% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% straight line
Plant and machinery	20% reducing balance

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

2	ACCOUNTING POLICIES (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

The company has taken the option to disclose financial instruments under .

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
Impairment
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.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3	STAFF NUMBERS

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

4	TANGIBLE ASSETS

Property improvements
£

Fixtures and fittings
£

Motor vehicles
£

Office equipment
£

Plant and machinery
£

Total
£

Cost or valuation

At 1 April 2025

152,165

11,928

21,900

1,061

94,017

281,071

Additions

-

-

-

565

6,959

7,524

Disposals

-

-

-

(1,061)

-

(1,061)

At 31 March 2026

152,165

11,928

21,900

565

100,976

287,534

Depreciation

At 1 April 2025

14,730

10,744

18,216

1,061

57,381

102,132

Charge for the year

15,216

296

921

118

7,551

24,102

Eliminated on disposal

-

-

-

(1,061)

-

(1,061)

At 31 March 2026

29,946

11,040

19,137

118

64,932

125,173

Carrying amount

At 31 March 2026

122,219

888

2,763

447

36,044

162,361

At 31 March 2025

137,435

1,184

3,684

-

36,636

178,939

- 6 -

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

STOCKS

	2026 £	2025 £
Stocks	23,800	34,000

DEBTORS

	2026 £	2025 £
Trade debtors	14,124	33,038
Other debtors	632,362	589,544
Prepayments	20,835	20,833
	667,321	643,415

7	SHARE CAPITAL

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	75	75	75	75
Ordinary B of £1 each	25	25	25	25
	100	100	100	100

Blue Dial Caravans Limited

Notes to the financial statements for the Year Ended 31 March 2026 (continued)

CREDITORS

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Loans and borrowings	2,396	10,098
Trade creditors	47,504	20,134
Taxation and social security	62,709	50,152
Accruals and deferred income	225,161	208,281
Other creditors	280,193	245,382
	617,963	534,047

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Due after one year
Loans and borrowings	-	2,368

	Property improvements £	Fixtures and fittings £	Motor vehicles £	Office equipment £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	152,165	11,928	21,900	1,061	94,017	281,071
Additions	-	-	-	565	6,959	7,524
Disposals	-	-	-	(1,061)	-	(1,061)
At 31 March 2026	152,165	11,928	21,900	565	100,976	287,534
Depreciation
At 1 April 2025	14,730	10,744	18,216	1,061	57,381	102,132
Charge for the year	15,216	296	921	118	7,551	24,102
Eliminated on disposal	-	-	-	(1,061)	-	(1,061)
At 31 March 2026	29,946	11,040	19,137	118	64,932	125,173
Carrying amount
At 31 March 2026	122,219	888	2,763	447	36,044	162,361
At 31 March 2025	137,435	1,184	3,684	-	36,636	178,939