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REGISTERED NUMBER: 00852705 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Dunster Beach Holidays Limited

Dunster Beach Holidays Limited (Registered number: 00852705)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Dunster Beach Holidays Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M G Allen
Mrs M I Barnes
Mrs S L Longman
Mrs J C Hamer
Mrs J K Sadler
A M Curran
Mrs T Curran
S M Hawkins
Ms L E J Noad





SECRETARY: Mrs M I Barnes





REGISTERED OFFICE: Dunster Beach Site Office
Dunster Beach
Minehead
Somerset
TA24 6TH





REGISTERED NUMBER: 00852705 (England and Wales)





ACCOUNTANTS: A C Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

Dunster Beach Holidays Limited (Registered number: 00852705)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 136,654 132,658

CURRENT ASSETS
Stocks 3,548 1,997
Debtors 5 11,554 5,954
Cash at bank 616,733 632,401
631,835 640,352
CREDITORS
Amounts falling due within one year 6 262,350 281,432
NET CURRENT ASSETS 369,485 358,920
TOTAL ASSETS LESS CURRENT
LIABILITIES

506,139

491,578

CAPITAL AND RESERVES
Called up share capital 7 5,750 5,750
Other reserves 8 225,000 225,000
Retained earnings 8 275,389 260,828
SHAREHOLDERS' FUNDS 506,139 491,578

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 11 September 2024 and were signed on its behalf by:





Mrs M I Barnes - Director


Dunster Beach Holidays Limited (Registered number: 00852705)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Dunster Beach Holidays Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Critical accounting judgements and key sources of estimation uncertainty
The directors are of the opinion that there are no estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Site equipment - 25% on reducing balance and 10% on cost
Toilet blocks & water supply - 25% on cost
Shop and gate equipment - 25% on reducing balance and 10% on reducing balance

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

Financial instruments
The company has only assets and liabilities that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at fair value.

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
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.

Dunster Beach Holidays Limited (Registered number: 00852705)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to insignificant risk or change.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 10 ) .

4. TANGIBLE FIXED ASSETS
Freehold Motor Site
property Vehicles equipment
£    £    £   
COST
At 1 January 2023 65,000 1,075 143,743
Additions - - 19,726
At 31 December 2023 65,000 1,075 163,469
DEPRECIATION
At 1 January 2023 - 621 103,909
Charge for year - 114 12,283
At 31 December 2023 - 735 116,192
NET BOOK VALUE
At 31 December 2023 65,000 340 47,277
At 31 December 2022 65,000 454 39,834

Toilet
blocks & Shop and
water gate
supply equipment Totals
£    £    £   
COST
At 1 January 2023 132,296 87,934 430,048
Additions - 3,655 23,381
At 31 December 2023 132,296 91,589 453,429
DEPRECIATION
At 1 January 2023 132,290 60,570 297,390
Charge for year - 6,988 19,385
At 31 December 2023 132,290 67,558 316,775
NET BOOK VALUE
At 31 December 2023 6 24,031 136,654
At 31 December 2022 6 27,364 132,658

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors and prepayments 11,554 5,954

Dunster Beach Holidays Limited (Registered number: 00852705)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 814 14,854
Tax 6,690 6,443
Social security and other taxes 2,474 3,607
VAT 5,958 2,688
Other creditors 236,496 242,281
Accrued expenses 9,918 11,559
262,350 281,432

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
230 Ordinary 25 5,750 5,750

8. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 January 2023 260,828 225,000 485,828
Profit for the year 14,561 14,561
At 31 December 2023 275,389 225,000 500,389

The company has set aside certain amounts out of ordinary reserves to cover for possible eventualities in the future as follows:

£   
Infrastructure45,000
Emergency coast protection150,000
Replacement of vehicles & equipment20,000
Fire insurance10,000
225,000