Rosneath Castle Caravan Park Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC165445 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Rosneath Castle Caravan Park Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D B Quibell

J B Quibell

Mrs S P Quibell

REGISTERED OFFICE:

Rosneath Castle Park

Rosneath

Helensburgh

G84 0QS

REGISTERED NUMBER:

SC165445 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Intangible assets

4

80,536

40,768

Tangible assets

5

3,018,274

2,725,821

3,098,810

2,766,589

CURRENT ASSETS

Stocks

180,836

246,459

Debtors

6

603,945

614,727

Cash at bank and in hand

342,187

158,154

1,126,968

1,019,340

CREDITORS

Amounts falling due within one year

7

(1,730,198

)

(1,253,756

)

NET CURRENT LIABILITIES

(603,230

)

(234,416

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,495,580

2,532,173

CREDITORS

Amounts falling due after more than one
year

8

(428,623

)

(424,520

)

PROVISIONS FOR LIABILITIES

(100,201

)

(116,757

)

NET ASSETS

1,966,756

1,990,896

CAPITAL AND RESERVES

Called up share capital

1,600,000

Retained earnings

366,756

390,896

1,966,756

1,990,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 16 October 2026 and were signed on its behalf by:

J B Quibell - Director

1.	STATUTORY INFORMATION

Rosneath Castle Caravan Park 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on cost

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 38 (2025 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2025

40,768

Additions

47,089

At 28 February 2026

87,857

AMORTISATION

Charge for year

7,321

At 28 February 2026

7,321

NET BOOK VALUE

At 28 February 2026

80,536

At 28 February 2025

40,768

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST

At 1 March 2025

2,647,106

1,712,547

15,283

Additions

104,688

131,889

1,495

Disposals

-

At 28 February 2026

2,751,794

1,844,436

16,778

DEPRECIATION

At 1 March 2025

531,287

1,627,631

4,491

Charge for year

37,882

92,397

4,175

Eliminated on disposal

-

At 28 February 2026

569,169

1,720,028

8,666

NET BOOK VALUE

At 28 February 2026

2,182,625

124,408

8,112

At 28 February 2025

2,115,819

84,916

10,792

Motor

Hire

vehicles

Fleet

Totals

£

COST

At 1 March 2025

17,351

728,520

5,120,807

Additions

-

377,226

615,298

Disposals

-

(143,631

)

(143,631

)

At 28 February 2026

17,351

962,115

5,592,474

DEPRECIATION

At 1 March 2025

17,351

214,226

2,394,986

Charge for year

-

86,231

220,685

Eliminated on disposal

-

(41,471

)

(41,471

)

At 28 February 2026

17,351

258,986

2,574,200

NET BOOK VALUE

At 28 February 2026

-

703,129

3,018,274

At 28 February 2025

-

514,294

2,725,821

Tangible fixed assets with a NBV of £33,855 (2025: £37,207) are held under HP agreements.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

537,685

350,132

Other debtors

66,260

264,595

603,945

614,727

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade creditors

425,514

119,748

Taxation and social security

17,169

12,844

Other creditors

1,287,515

1,121,164

1,730,198

1,253,756

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

28.2.26

28.2.25

£

Other creditors

428,623

424,520

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

Other loans

400,000

A lender holds a floating charge over the company's assets in respect of a loan held within non-current liabilities.

10.	RELATED PARTY DISCLOSURES

Included within Other Creditors is a balance of £121,541 (2025: £116,085) which was owed to the directors at the balance sheet date.

This loan is accruing interest at the Bank of England base rate plus 2%, and the balance is repayable on demand.