REGISTERED NUMBER: NI056279 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Abbey Caravans & Leisure Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Y Duke

Mr G A Duke

SECRETARY:

Mrs Y Duke

REGISTERED OFFICE:

169a Upper Newtownards Road

Belfast

BT4 3HZ

REGISTERED NUMBER:

NI056279 (Northern Ireland)

ACCOUNTANTS:

McIlveen Howard Limited

Chartered Accountants

169a Upper Newtownards Road

Belfast

BT4 3HZ

BANKERS:

Santander UK plc

Bootle

Merseyside

L30 4GB

FIXED ASSETS

Tangible assets

5

98,841

66,221

CURRENT ASSETS

Stocks

2,172,063

2,487,689

Debtors

6

50,219

61,535

Cash at bank

80,114

81,932

2,302,396

2,631,156

CREDITORS

Amounts falling due within one year

7

1,505,900

1,800,748

NET CURRENT ASSETS

796,496

830,408

TOTAL ASSETS LESS CURRENT LIABILITIES

895,337

896,629

CREDITORS

Amounts falling due after more than one year

8

(20,833

)

(70,833

)

PROVISIONS FOR LIABILITIES

(19,209

)

(10,703

)

NET ASSETS

855,295

815,093

CAPITAL AND RESERVES

Called up share capital

9

300,000

300,000

Retained earnings

555,295

515,093

SHAREHOLDERS' FUNDS

855,295

815,093

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 12 October 2026 and were signed on its behalf by:

Mrs Y Duke - Director

1.	STATUTORY INFORMATION

Abbey Caravans & Leisure Ltd is a private company, limited by shares , registered in Northern Ireland. 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based upon historical experience and other factors that are considered to be relevant.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and where the revision effects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Useful Economic Life of Assets

The annual depreciation charge for tangible fixed assets is sensitive to changes in the useful economic lives and residual values of assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based upon technological advancement, future investments, economic utilisation and the physical condition of the assets.

Turnover

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

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Plant and machinery - 15% reducing balance

Fixtures and fittings - 20% reducing balance

Motor vehicles - 20% reducing balance

Computer Equipment - 33% Straight line

Stocks

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

Cost comprises direct materials and, where applicable direct labour and those overheads that have been incurred in bringing the stocks to their present location and condition. Net realisable value is the price at which the stock can be realised in the normal course of business after allowing for the costs of realisation, and where appropriate, the cost of conversion from their existing state to the finished condition.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Dividends

Dividends are included in the financial statements in the period in which they are actually paid.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

167,458

Additions

53,274

At 31 December 2025

220,732

DEPRECIATION

At 1 January 2025

101,237

Charge for year

20,654

At 31 December 2025

121,891

NET BOOK VALUE

At 31 December 2025

98,841

At 31 December 2024

66,221

The net book value of tangible fixed assets includes £ 27,091 (2024 - £ 32,834 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,231

30,827

Other debtors

28,988

30,708

50,219

61,535

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

50,000

50,000

Hire purchase contracts

-

4,421

Trade creditors

1,046,469

1,619,488

Taxation and social security

223,569

87,165

Other creditors

185,862

39,674

1,505,900

1,800,748

The Company has a floating charge, viewable at Companies Registry

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,833

70,833

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300,000

Ordinary

1

300,000

300,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs Yvonne Duke