Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01309165 Mr S Carpenter Mr S Davies true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01309165 2023-12-31 01309165 2024-12-31 01309165 2024-01-01 2024-12-31 01309165 frs-core:FurnitureFittings 2024-01-01 2024-12-31 01309165 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 01309165 frs-core:PlantMachinery 2024-01-01 2024-12-31 01309165 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01309165 frs-bus:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 01309165 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 01309165 frs-bus:SmallEntities 2024-01-01 2024-12-31 01309165 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01309165 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01309165 1 2024-01-01 2024-12-31 01309165 frs-bus:Director1 2024-01-01 2024-12-31 01309165 frs-bus:Director2 2024-01-01 2024-12-31 01309165 frs-countries:EnglandWales 2024-01-01 2024-12-31 01309165 2022-12-31 01309165 2023-12-31 01309165 2023-01-01 2023-12-31 01309165 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01309165
The Stone Watersports Club Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 01309165
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,289 75,418
79,289 75,418
CURRENT ASSETS
Stocks 700 927
Debtors 5,945 5,595
Cash at bank and in hand 87,330 85,693
93,975 92,215
Creditors: Amounts Falling Due Within One Year (4,908 ) (5,221 )
NET CURRENT ASSETS (LIABILITIES) 89,067 86,994
TOTAL ASSETS LESS CURRENT LIABILITIES 168,356 162,412
NET ASSETS 168,356 162,412
Income and Expenditure Account 168,356 162,412
MEMBERS' FUNDS 168,356 162,412
For the year ending 31 December 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 Income and Expenditure Account.
All of the company's members have consented to the preparation of an Abridged Income and Expenditure Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr S Carpenter
Director
Mr S Davies
Director
05/04/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
The Stone Watersports Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01309165 . The registered office is 58 Main Road, St Lawrence Bay, Essex, CM0 7NA.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

The club also receives membership subscriptions, which are shown seperately in the profit and loss account.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Included within freehold land and properties is the sports club's club house and surrounding land. The market value of this land is well in excess of the carrying value in these accounts. The directors are therefore of the opinion that it is not necessary to provide for depreciation on this asset.
Freehold at varying rates on cost
Plant & Machinery 20% reducing balance basis
Fixtures & Fittings 20% reducing balance basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income and expenditure account, directors report, and notes to the financial statements relating to the income and expenditure account.
3. Average Number of Employees
There were no employees during the year.  NIL (2023: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 305,955
Additions 11,686
As at 31 December 2024 317,641
Depreciation
As at 1 January 2024 230,537
Provided during the period 7,815
As at 31 December 2024 238,352
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 December 2024 79,289
As at 1 January 2024 75,418
5. Company 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.
6. Ultimate Controlling Party
The company has no ultimate controlling party.
Page 3