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Registered number: 10011462
The Swan by the Beach Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10011462
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 100,890 100,890
Tangible Assets 5 69,248 93,455
170,138 194,345
CURRENT ASSETS
Stocks 6 19,795 16,214
Debtors 7 148,317 24,108
Cash at bank and in hand 152,796 173,828
320,908 214,150
Creditors: Amounts Falling Due Within One Year 8 (228,003 ) (208,767 )
NET CURRENT ASSETS (LIABILITIES) 92,905 5,383
TOTAL ASSETS LESS CURRENT LIABILITIES 263,043 199,728
Creditors: Amounts Falling Due After More Than One Year 9 (93,606 ) (31,535 )
NET ASSETS 169,437 168,193
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 169,427 168,183
SHAREHOLDERS' FUNDS 169,437 168,193
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Lee Perriam
Director
25 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Swan by the Beach Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10011462 . The registered office is Saxon House, John Roberts Business Park, Pean Hill, Whitstable, Kent, CT5 3BJ.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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:
Leasehold Stright line - 5 years
Plant & Machinery Straight line - 2, 3 & 5 years
Fixtures & Fittings Straight line - 3 & 5 years
Computer Equipment Straight line - 3 years
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2024: 34)
34 34
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 July 2024 5,000 95,890 100,890
As at 30 June 2025 5,000 95,890 100,890
Net Book Value
As at 30 June 2025 5,000 95,890 100,890
As at 1 July 2024 5,000 95,890 100,890
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 181,147 102,897 55,667 8,139 347,850
Additions - 3,800 - 918 4,718
As at 30 June 2025 181,147 106,697 55,667 9,057 352,568
Depreciation
As at 1 July 2024 112,080 95,774 39,581 6,960 254,395
Provided during the period 18,865 4,568 4,909 583 28,925
As at 30 June 2025 130,945 100,342 44,490 7,543 283,320
Net Book Value
As at 30 June 2025 50,202 6,355 11,177 1,514 69,248
As at 1 July 2024 69,067 7,123 16,086 1,179 93,455
6. Stocks
2025 2024
£ £
Stock 19,795 16,214
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors (9,640 ) -
Prepayments and accrued income 36,154 22,617
Other debtors 281 7
Corporation tax recoverable assets - 1,484
26,795 24,108
Due after more than one year
Other debtors 121,522 -
148,317 24,108
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 53,309 42,263
Bank loans and overdrafts 34,860 16,690
Corporation tax 24,553 -
Other taxes and social security 4,715 6,723
VAT 41,007 37,965
Net wages - 4,826
Other creditors 10,454 16,932
Accruals and deferred income 29,105 83,368
Director's loan account 30,000 -
228,003 208,767
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 93,606 31,535
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5