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Registered number: NI652709
Causeway Coast Kayaking Tours LTD
Unaudited Financial Statements
For The Year Ended 1 June 2024
MMC Ltd
Moorefield
Lurgan
CRAIGAVON
Armagh
BT66 7NJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: NI652709
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,000 12,000
12,000 12,000
CURRENT ASSETS
Cash at bank and in hand 317 5
317 5
Creditors: Amounts Falling Due Within One Year 5 (11,398 ) (8,972 )
NET CURRENT ASSETS (LIABILITIES) (11,081 ) (8,967 )
TOTAL ASSETS LESS CURRENT LIABILITIES 919 3,033
Creditors: Amounts Falling Due After More Than One Year 6 (2,811 ) (2,811 )
NET (LIABILITIES)/ASSETS (1,892 ) 222
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (1,992 ) 122
SHAREHOLDERS' FUNDS (1,892) 222
For the year ending 1 June 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.
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.
On behalf of the board
Mrs Anne Elizabeth DAVID
Director
16/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Causeway Coast Kayaking Tours LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number NI652709 . The registered office is 15 Whitehall View, BALLYCASTLE, Co. Antrim, BT54 6JS.
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. 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 Periodically Adjusted to Market Value
2.4. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 2 June 2023 26,148
As at 1 June 2024 26,148
Depreciation
As at 2 June 2023 14,148
As at 1 June 2024 14,148
Net Book Value
As at 1 June 2024 12,000
As at 2 June 2023 12,000
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 3,114 3,114
Bounce Back Loan due within 1 Year 1,200 1,200
Accruals and deferred income 2,326 1,526
Director's loan account 4,758 3,132
11,398 8,972
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bounce Back Loan due more than 1 year 2,811 2,811
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Creditors is the following loans from directors:
As at 2 June 2023 Amounts advanced Amounts repaid Amounts written off As at 1 June 2024
£ £ £ £ £
Mrs Anne DAVID 3,136 6,378 8,000 - 4,758
The above loan is unsecured, interest free and repayable on demand.
Page 3