Company No: 11374809 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	8,938		10,177
		8,938		10,177
Current assets
Debtors	5	436		687
Cash at bank and in hand		3,278		1,687
		3,714		2,374
Creditors: amounts falling due within one year	6	( 16,317)		( 12,450)
Net current liabilities		(12,603)		(10,076)
Total assets less current liabilities		(3,665)		101
Net (liabilities)/assets		( 3,665)		101
Capital and reserves
Called-up share capital		120		120
Profit and loss account		( 3,785 )		( 19 )
Total shareholder's (deficit)/funds		( 3,665)		101

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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rowbury Farm Camping Limited (registered number: 11374809) were approved and authorised for issue by the Board of Directors on 10 May 2026. They were signed on its behalf by:

Dr W G Liddell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rowbury Farm Camping Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Westover Farmhouse, Goodworth Clatford, Andover, SP11 7LF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

Although there are negative shareholder funds, the directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue 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.

Taxation

Current 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
Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Fixtures and fittings	10 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2. Prior year adjustment

Previous year accounts have been restated for the changes in the Called up share capital not paid, which has been allocated to the Director's loan account as detailed below.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Other debtors		120		(120)		0
Directors' Loan Account		(2,001)		120		(1,881)

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	1		1

4. Tangible assets

	Plant and machinery		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2025	6,013		8,541		827		15,381
At 31 March 2026	6,013		8,541		827		15,381
Accumulated depreciation
At 01 April 2025	1,626		2,753		825		5,204
Charge for the financial year	658		579		2		1,239
At 31 March 2026	2,284		3,332		827		6,443
Net book value
At 31 March 2026	3,729		5,209		0		8,938
At 31 March 2025	4,387		5,788		2		10,177

5. Debtors

	2026		2025
	£		£
Amounts owed by directors	119		0
Accrued income	130		0
Other taxation and social security	187		687
	436		687

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	90		158
Amounts owed to directors	0		1,881
Accruals	4,292		3,476
Other creditors	11,935		6,935
	16,317		12,450