Jollydays Luxury Camping Limited Accounts






Jollydays Luxury Camping Limited

	Company No. 06792429
		Information for Filing with The Registrar
		31 January 2026

The Directors present their report and the accounts for the year ended 31 January 2026.

Principal activities
The principal activity of the company during the year under review was hospitality and tourism. “Luxury camping” also known as “glamping”, and a family tourism attraction with associated food and drink outlet.

Business Review
Jollydays Luxury Camping Limited (using trading names Jollydays Glamping, North Star Club, and The Dreamery Gardens) provides unique short stay tourist accommodation in the hospitality sector of “Glamping”. We currently have 2 camps, Jollydays Glamping, and North Star Club, both which now operate all year around. Across the 2 sites we have planning permission for 80 accommodation units and currently operate 16. We also have a small family tourist attraction adjacent to the Jollydays camp, The Dreamery Gardens which is a trail in the woods and museum with focal points and artefacts around a fairy / elf fantastical creature historical narrative “that we are rediscovering”. This opened in June 2019. For the camps, 90% of sales are made “online” and guests either pay in full on booking or a deposit and the balance due 8 weeks before their arrival date. Thus “debtors” are booking confirmations where the “balances” are due after a deposit for the sale has been taken. “Creditors short term” on the balance sheet are made up of suppliers for camp operations, e.g., professional laundry services, logs, gas, and cleaning materials. We also operate with a couple of “resellers” who take commission on sales. The Dreamery Garden sales for the last year are online for ticketed entry and on site sales for food, drink and merchandise. We continued to reduce debt, (Covid recovery loan). We grew sales 22% on the previous year. We are currently members of the following professional bodies, Federation of Small Business, Entrepreneurs Circle and visit York. We are in the process of selling the assets of North Star Club. Looking to the year ahead 1st February 2026 o 31st January 2027, like for like the first half of the year has seen 34% revenue growth (without the operation of North Star Club) and 90% growth for the Dreamery Gardens, and significant growth on the gross profit.

Directors

The Directors who served at any time during the year were as follows:

C.J. Van Outersterp
C.R.K. Van Outersterp








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C.R.K. Van Outersterp
Director
23 October 2026

at	31 January 2026				Restated
Company No.		06792429	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	942,618	982,149

	Investments		5	33,389	12,062
				976,007	994,211
Current assets
	Stocks		6	2,100	2,100
	Debtors		7	55,796	73,973

	Cash at bank and in hand			13,605	6,502
				71,501	82,575
Creditors: Amount falling due within one year			8	(298,192)	(272,789)
Net current liabilities				(226,691)	(190,214)
Total assets less current liabilities				749,316	803,997
Creditors: Amounts falling due after more than one year			9	(191,343)	(228,099)
Provisions for liabilities
	Deferred taxation			(109,595)	(110,586)

Net assets				448,378	465,312

Capital and reserves
	Called up share capital			22,500	22,500

	Revaluation reserve		11	120,356	99,030

	Profit and loss account		11	305,522	343,782

Total equity				448,378	465,312



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 23 October 2026 and signed on its behalf by:
C.R.K. Van Outersterp
Director
23 October 2026

for the year ended 31 January 2026

General information

Jollydays Luxury Camping Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06792429

Its registered office is:

Sunley Hill Welburn

Nunnington

York

YO62 5XQ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% Straight Line

Motor vehicles

20% Straight Line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	9	12

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 February 2025	1,837,329	20,250	1,857,579
		Additions	15,818	-	15,818



		At 31 January 2026	1,853,147	20,250	1,873,397
		Depreciation
		At 1 February 2025	863,281	12,150	875,431
		Charge for the year	51,298	4,050	55,348



		At 31 January 2026	914,579	16,200	930,779
		Net book values
		At 31 January 2026	938,568	4,050	942,618
		At 31 January 2025	974,048	8,100	982,149

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 February 2025	12,063	12,063

		Revaluation	21,326	21,326

		At 31 January 2026	33,389	33,389
		Provisions/Impairment





		Net book values
		At 31 January 2026	33,389	33,389
		At 31 January 2025	12,063	12,063

6	Stocks
			2026	2025
			£	£


		Finished goods	2,100	2,100
			2,100	2,100

7	Debtors
			2026	2025
			£	£
		Trade debtors	2,414	-





		Other debtors	47,867	71,355
		Prepayments and accrued income	5,515	2,618
			55,796	73,973

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	42,158	45,189
		Other loans	9,486	16,935
		Obligations under finance lease and hire purchase contracts	4,066	3,695
		Trade creditors	14,607	7,349

		Taxes and social security	16,821	16,246
		Loans from directors	200,852	178,704
		Other creditors	8,512	125
		Accruals and deferred income	1,690	4,546
			298,192	272,789

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	162,604	184,809
		Other loans	28,383	38,869
		Obligations under finance lease and hire purchase contracts	356	4,421




			191,343	228,099

Share Capital

11250 Ordinary A Shares and 11250 Ordinary B Shares allocated, called up and fully paid.

11	Reserves
			Revaluation Reserve	Total other reserves
			£	£
		At 1 February 2024	6,172	6,172
		Movement on revaluation reserve	92,858	92,858


		At 31 January 2025 and 1 February 2025	99,030	99,030
		Movement on revaluation reserve	21,326	21,326


		At 31 January 2026	120,356	120,356

		Revaluation reserve - reflects the revaluation of property other than investment properties.


		Profit and loss account - includes all current and prior period retained profits and losses.

12	Guarantees and commitments
			2026	2025
			£	£




		Pension commitments, included in above total	170	70

Prior Period Adjustment

The comparative figures have been restated to correct the omission of a deferred tax liability in previous accounting periods in respect of accelerated capital allowances. At 1 February 2024, the adjustment resulted in the recognition of a deferred tax liability of £98,482, with a corresponding reduction in brought forward retained earnings. A further deferred tax charge of £12,104 has been recognised in the comparative year ended 31 January 2025. Consequently, the deferred tax liability at 31 January 2025 has been restated from £nil to £110,586, with the comparative figures and brought forward reserves restated accordingly.