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Company Registration No. 11544084 (England and Wales)
Sweet and Surf Limited Unaudited accounts for the year ended 31 August 2024
Sweet and Surf Limited Unaudited accounts Contents
Page
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Sweet and Surf Limited Company Information for the year ended 31 August 2024
Director
Julie Sweetman
Company Number
11544084 (England and Wales)
Registered Office
The Beach Shack Pendine Carmarthen SA33 4PA Wales
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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Sweet and Surf Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,683 
10,896 
Current assets
Inventories
12,579 
17,592 
Debtors
1,669 
2,113 
Cash at bank and in hand
13,322 
5,728 
27,570 
25,433 
Creditors: amounts falling due within one year
(26,831)
(15,979)
Net current assets
739 
9,454 
Net assets
8,422 
20,350 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,322 
20,250 
Shareholders' funds
8,422 
20,350 
For the year ending 31 August 2024 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 her 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 10 October 2024 and were signed on its behalf by
Julie Sweetman Director Company Registration No. 11544084
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Sweet and Surf Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Sweet and Surf Limited is a private company, limited by shares, registered in England and Wales, registration number 11544084. The registered office is The Beach Shack, Pendine, Carmarthen, SA33 4PA, Wales.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
20,218 
8,750 
28,968 
At 31 August 2024
20,218 
8,750 
28,968 
Depreciation
At 1 September 2023
12,458 
5,614 
18,072 
Charge for the year
2,586 
627 
3,213 
At 31 August 2024
15,044 
6,241 
21,285 
Net book value
At 31 August 2024
5,174 
2,509 
7,683 
At 31 August 2023
7,760 
3,136 
10,896 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,669 
2,113 
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Sweet and Surf Limited Notes to the Accounts for the year ended 31 August 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
772 
Trade creditors
- 
1,466 
Taxes and social security
- 
49 
Loans from directors
25,775 
12,792 
Accruals
1,056 
900 
26,831 
15,979 
7
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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