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Company Registration No. 07310144 (England and Wales)
Premier Liveaboard Diving Limited Unaudited accounts for the year ended 31 July 2023
Premier Liveaboard Diving Limited Unaudited accounts Contents
Page
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Premier Liveaboard Diving Limited Company Information for the year ended 31 July 2023
Director
J Tryner
Company Number
07310144 (England and Wales)
Registered Office
74 Ashby Road Spilsby Lincolnshire PE23 5DW England
Accountants
Tom Wrigglesworth S B Accountancy Limited York Eco Business Centre Amy Johnson Way York North Yorkshire YO30 4AG
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Premier Liveaboard Diving Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,471 
1,838 
Current assets
Investments
3,371 
1,336 
Cash at bank and in hand
(692)
2,020 
2,679 
3,356 
Creditors: amounts falling due within one year
3,237 
(3,491)
Net current assets/(liabilities)
5,916 
(135)
Total assets less current liabilities
7,387 
1,703 
Creditors: amounts falling due after more than one year
(27,610)
(30,579)
Net liabilities
(20,223)
(28,876)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(20,224)
(28,877)
Shareholders' funds
(20,223)
(28,876)
For the year ending 31 July 2023 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 March 2024 and were signed on its behalf by
J Tryner Director Company Registration No. 07310144
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Premier Liveaboard Diving Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Premier Liveaboard Diving Limited is a private company, limited by shares, registered in England and Wales, registration number 07310144. The registered office is 74 Ashby Road, Spilsby, Lincolnshire, PE23 5DW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the period, exclusive of Value Added Tax.
Tangible fixed assets policy
Depreciation is calculated to write down the cost of tangible assets over their expected useful economic lives as follows:
Computer equipment
33% Reducing Balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2022
19,088 
At 31 July 2023
19,088 
Depreciation
At 1 August 2022
17,250 
Charge for the year
367 
At 31 July 2023
17,617 
Net book value
At 31 July 2023
1,471 
At 31 July 2022
1,838 
5
Investments held as current assets
2023 
2022 
£ 
£ 
Unlisted investments
3,371 
1,336 
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Premier Liveaboard Diving Limited Notes to the Accounts for the year ended 31 July 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
(4,737)
(4,737)
Accruals
1,500 
700 
Deferred income
- 
7,528 
(3,237)
3,491 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
25,955 
28,924 
Other creditors
1,655 
1,655 
27,610 
30,579 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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