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REGISTERED NUMBER: 00912109 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Abererch Sands Holiday Centre Limited

Abererch Sands Holiday Centre Limited (Registered number: 00912109)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Abererch Sands Holiday Centre Limited

Company Information
for the year ended 31 December 2024







DIRECTORS: K J A Dunne
Mrs J C Wilson
J Dunne
Mrs S J McDonald





REGISTERED OFFICE: Abererch Sands Holiday Centre
Abererch
Pwllheli
Gwynedd
LL53 6PJ





REGISTERED NUMBER: 00912109 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
19 Trinity Square
Llandudno
CONWY
LL30 2RD

Abererch Sands Holiday Centre Limited (Registered number: 00912109)

Balance Sheet
31 December 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 288,804 274,520

CURRENT ASSETS
Stocks 874 2,269
Debtors 5 570,566 572,855
Cash at bank 184,989 292,338
756,429 867,462
CREDITORS
Amounts falling due within one year 6 (60,252 ) (139,077 )
NET CURRENT ASSETS 696,177 728,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

984,981

1,002,905

PROVISIONS FOR LIABILITIES 7 (8,143 ) (2,758 )
NET ASSETS 976,838 1,000,147

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 976,338 999,647
SHAREHOLDERS' FUNDS 976,838 1,000,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 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 24 April 2025 and were signed on its behalf by:





K J A Dunne - Director


Abererch Sands Holiday Centre Limited (Registered number: 00912109)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Abererch Sands Holiday Centre 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The Financial Statements are rounded to the nearest pound.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Site & Buildings - 25% on reducing balance, 12% on cost, 10% on cost and 5% on reducing balance
Plant and machinery - 25% on reducing balance and 15% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Abererch Sands Holiday Centre Limited (Registered number: 00912109)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Site & Plant and and
Buildings machinery fittings
£ £ £
COST
At 1 January 2024 435,572 448,538 61,938
Additions - 61,629 -
Disposals - (48,027 ) -
At 31 December 2024 435,572 462,140 61,938
DEPRECIATION
At 1 January 2024 286,180 399,393 55,288
Charge for year 8,695 15,786 1,663
Eliminated on disposal - (31,628 ) -
At 31 December 2024 294,875 383,551 56,951
NET BOOK VALUE
At 31 December 2024 140,697 78,589 4,987
At 31 December 2023 149,392 49,145 6,650

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 January 2024 264,619 9,319 1,219,986
Additions 11,500 6,351 79,480
Disposals (14,197 ) - (62,224 )
At 31 December 2024 261,922 15,670 1,237,242
DEPRECIATION
At 1 January 2024 196,155 8,450 945,466
Charge for year 19,955 2,554 48,653
Eliminated on disposal (14,053 ) - (45,681 )
At 31 December 2024 202,057 11,004 948,438
NET BOOK VALUE
At 31 December 2024 59,865 4,666 288,804
At 31 December 2023 68,464 869 274,520

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 20,937 36,016
Other debtors 549,629 536,839
570,566 572,855

Abererch Sands Holiday Centre Limited (Registered number: 00912109)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 8,476 35,051
Taxation and social security 5,097 12,355
Other creditors 46,679 91,671
60,252 139,077

7. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 8,143 2,758

Deferred tax
£
Balance at 1 January 2024 2,758
Provided during year 5,385
Balance at 31 December 2024 8,143

8. RELATED PARTY DISCLOSURES

At the year end £501,100.56 was outstanding from JSJ Property Limited of which KJA Dunne is the ultimate controlling party.

During the year the company, in the ordinary course of business and on an arms length basis, rented land owned by Mr KJA Dunne at the rate of £30,000 (2023 - £30,000) per annum.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Abererch Sands Holiday Centre Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Abererch Sands Holiday Centre Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Abererch Sands Holiday Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Abererch Sands Holiday Centre Limited and state those matters that we have agreed to state to the Board of Directors of Abererch Sands Holiday Centre Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abererch Sands Holiday Centre Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Abererch Sands Holiday Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Abererch Sands Holiday Centre Limited. You consider that Abererch Sands Holiday Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Abererch Sands Holiday Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
19 Trinity Square
Llandudno
CONWY
LL30 2RD


24 April 2025