IRIS Accounts Production v24.3.0.553 02401774 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh024017742023-09-30024017742024-09-30024017742023-10-012024-09-30024017742022-09-30024017742022-10-012023-09-30024017742023-09-3002401774ns15:EnglandWales2023-10-012024-09-3002401774ns14:PoundSterling2023-10-012024-09-3002401774ns10:Director12023-10-012024-09-3002401774ns10:CompanyLimitedByGuarantee2023-10-012024-09-3002401774ns10:SmallEntities2023-10-012024-09-3002401774ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3002401774ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3002401774ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3002401774ns10:FullAccounts2023-10-012024-09-3002401774ns10:Director22023-10-012024-09-3002401774ns10:Director32023-10-012024-09-3002401774ns10:Director42023-10-012024-09-3002401774ns10:Director52023-10-012024-09-3002401774ns10:Director62023-10-012024-09-3002401774ns10:RegisteredOffice2023-10-012024-09-3002401774ns5:CurrentFinancialInstruments2024-09-3002401774ns5:CurrentFinancialInstruments2023-09-3002401774ns5:RetainedEarningsAccumulatedLosses2024-09-3002401774ns5:RetainedEarningsAccumulatedLosses2023-09-3002401774ns5:LandBuildings2023-10-012024-09-3002401774ns5:PlantMachinery2023-10-012024-09-3002401774ns5:LandBuildings2023-09-3002401774ns5:PlantMachinery2023-09-3002401774ns5:LandBuildings2024-09-3002401774ns5:PlantMachinery2024-09-3002401774ns5:LandBuildings2023-09-3002401774ns5:PlantMachinery2023-09-3002401774ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3002401774ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 02401774 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

PERCUIL RIVER MOORINGS LIMITED

PERCUIL RIVER MOORINGS LIMITED (REGISTERED NUMBER: 02401774)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PERCUIL RIVER MOORINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: C Coldwell
R Edwards
A D Macklin
C Pridmore
A Tomlinson
M Carden





REGISTERED OFFICE: Sharp & Rimmer
Hillhead
St Mawes
Truro
Cornwall
TR2 5AL





REGISTERED NUMBER: 02401774 (England and Wales)





ACCOUNTANTS: TC Group
The Old Carriage Works
Moresk Road
Truro
Cornwall
TR1 1DG

PERCUIL RIVER MOORINGS LIMITED (REGISTERED NUMBER: 02401774)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,857 15,836

CURRENT ASSETS
Debtors 5 937 9,366
Cash at bank 102,932 115,156
103,869 124,522
CREDITORS
Amounts falling due within one year 6 68,825 90,348
NET CURRENT ASSETS 35,044 34,174
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,901

50,010

RESERVES
Income and expenditure account 48,901 50,010
48,901 50,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 surplus or deficit 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 November 2024 and were signed on its behalf by:





A D Macklin - Director


PERCUIL RIVER MOORINGS LIMITED (REGISTERED NUMBER: 02401774)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Percuil River Moorings Limited is a private company, limited by guarantee , 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rent revenue is recognised to turnover on a pro-rata basis, over the length of the annual lease agreed with the tenant.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 4% on cost
Plant and machinery etc - 33% on cost

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 surplus or deficit on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

PERCUIL RIVER MOORINGS LIMITED (REGISTERED NUMBER: 02401774)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 49,480 845 50,325
DEPRECIATION
At 1 October 2023 33,644 845 34,489
Charge for year 1,979 - 1,979
At 30 September 2024 35,623 845 36,468
NET BOOK VALUE
At 30 September 2024 13,857 - 13,857
At 30 September 2023 15,836 - 15,836

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 9,133
Other debtors 937 233
937 9,366

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 2,653 11,725
Other creditors 66,172 78,623
68,825 90,348

7. LIMITED BY GUARANTEE

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

At 30 September 2024 the company has ten members. (2023: eight members.)