Registered number
13715392
Coast Activity Programme Ltd
Unaudited Filleted Accounts
30 November 2023
Coast Activity Programme Ltd
Registered number: 13715392
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 25,147 26,829
Current assets
Debtors 4 2,406 18,751
Cash at bank and in hand 55,234 8,327
57,640 27,078
Creditors: amounts falling due within one year 5 (17,802) (20,813)
Net current assets 39,838 6,265
Total assets less current liabilities 64,985 33,094
Provisions for liabilities (4,778) (5,098)
Net assets 60,207 27,996
Capital and reserves
Called up share capital 4 4
Profit and loss account 60,203 27,992
Shareholders' funds 60,207 27,996
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs E Eddy
Director
Approved by the board on 8 August 2024
Coast Activity Programme Ltd
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Motor vehicles 25% reducing balance
Debtors/creditors receivable/payable within one year
Debtor and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 7 4
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2022 913 34,799 35,712
Additions 6,281 - 6,281
At 30 November 2023 7,194 34,799 41,993
Depreciation
At 1 December 2022 183 8,700 8,883
Charge for the year 1,439 6,524 7,963
At 30 November 2023 1,622 15,224 16,846
Net book value
At 30 November 2023 5,572 19,575 25,147
At 30 November 2022 730 26,099 26,829
4 Debtors 2023 2022
£ £
Trade debtors - 17,119
Other debtors 2,406 1,632
2,406 18,751
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 3,304 774
Taxation and social security costs 8,897 1,330
Other creditors 5,601 18,709
17,802 20,813
6 Other information
Coast Activity Programme Ltd is a private company limited by shares and incorporated in England. Its registered office is:
31 St.Petry
Goldsithney
Penzance
England
TR20 9LA
Coast Activity Programme Ltd 13715392 false 2022-12-01 2023-11-30 2023-11-30 VT Final Accounts April 2024 Mrs E Eddy No description of principal activity 13715392 2021-11-01 2022-11-30 13715392 core:WithinOneYear 2022-11-30 13715392 core:ShareCapital 2022-11-30 13715392 core:RetainedEarningsAccumulatedLosses 2022-11-30 13715392 2022-12-01 2023-11-30 13715392 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13715392 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 13715392 bus:Director40 2022-12-01 2023-11-30 13715392 1 2022-12-01 2023-11-30 13715392 core:PlantMachinery 2022-12-01 2023-11-30 13715392 core:Vehicles 2022-12-01 2023-11-30 13715392 countries:England 2022-12-01 2023-11-30 13715392 bus:FRS102 2022-12-01 2023-11-30 13715392 bus:FilletedAccounts 2022-12-01 2023-11-30 13715392 2023-11-30 13715392 core:WithinOneYear 2023-11-30 13715392 core:ShareCapital 2023-11-30 13715392 core:RetainedEarningsAccumulatedLosses 2023-11-30 13715392 core:PlantMachinery 2023-11-30 13715392 core:Vehicles 2023-11-30 13715392 2022-11-30 13715392 core:PlantMachinery 2022-11-30 13715392 core:Vehicles 2022-11-30 iso4217:GBP xbrli:pure