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Registered number: 13047939
Coast Boat Trips Ltd
ABRIDGED Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13047939
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,894 7,367
Tangible Assets 5 75,413 92,975
81,307 100,342
CURRENT ASSETS
Debtors 2,406 2,947
Cash at bank and in hand 45,052 42,666
47,458 45,613
Creditors: Amounts Falling Due Within One Year (96,428 ) (114,551 )
NET CURRENT ASSETS (LIABILITIES) (48,970 ) (68,938 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,337 31,404
Creditors: Amounts Falling Due After More Than One Year (2,794 ) (16,645 )
NET ASSETS 29,543 14,759
CAPITAL AND RESERVES
Called up share capital 7 820 820
Profit and Loss Account 28,723 13,939
SHAREHOLDERS' FUNDS 29,543 14,759
Page 1
Page 2
For the year ending 30 November 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jack Carter
Director
18th March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Coast Boat Trips Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13047939 . The registered office is The Old School House, Jacobstow, Bude, Cornwall, EX23 0BR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance basis
Motor Vehicles over lease term
Computer Equipment 20% Reducing balance basis
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 5)
7 5
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4. Intangible Assets
Total
£
Cost
As at 1 December 2023 14,389
As at 30 November 2024 14,389
Amortisation
As at 1 December 2023 7,022
Provided during the period 1,473
As at 30 November 2024 8,495
Net Book Value
As at 30 November 2024 5,894
As at 1 December 2023 7,367
5. Tangible Assets
Total
£
Cost
As at 1 December 2023 151,441
Additions 1,291
As at 30 November 2024 152,732
Depreciation
As at 1 December 2023 58,466
Provided during the period 18,853
As at 30 November 2024 77,319
Net Book Value
As at 30 November 2024 75,413
As at 1 December 2023 92,975
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,595 5,595
Later than one year and not later than five years 2,331 7,926
7,926 13,521
7,926 13,521
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 820 820
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