REGISTERED NUMBER: 10066013 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

THE DECK (PERRANPORTH) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L Wells

REGISTERED OFFICE:

3 Boscawen Road

Perranporth

Cornwall

TR6 0EW

REGISTERED NUMBER:

10066013 (England and Wales)

ACCOUNTANTS:

Whitakers

Chartered Accountants

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

54,797

54,720

CURRENT ASSETS

Stocks

7,610

8,043

Debtors

5

40,315

24,533

Cash at bank and in hand

34,535

25,100

82,460

57,676

CREDITORS

Amounts falling due within one year

6

69,675

73,179

NET CURRENT ASSETS/(LIABILITIES)

12,785

(15,503

)

TOTAL ASSETS LESS CURRENT LIABILITIES

67,582

39,217

CREDITORS

Amounts falling due after more than one year

7

(17,828

)

-

PROVISIONS FOR LIABILITIES

(3,844

)

(1,758

)

NET ASSETS

45,910

37,459

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

45,909

37,458

45,910

37,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 September 2025 and were signed by:

L Wells - Director

1.	STATUTORY INFORMATION

The Deck (Perranporth) 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.

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.

Short leasehold

-

Straight line over 15 years

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

82,385

-

28,016

607

111,008

Additions

-

4,750

3,760

266

8,776

At 30 April 2025

82,385

4,750

31,776

873

119,784

DEPRECIATION

At 1 May 2024

39,982

-

15,858

448

56,288

Charge for year

5,492

713

2,388

106

8,699

At 30 April 2025

45,474

713

18,246

554

64,987

NET BOOK VALUE

At 30 April 2025

36,911

4,037

13,530

319

54,797

At 30 April 2024

42,403

-

12,158

159

54,720

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

35,870

20,870

Prepayments and accrued income

4,445

3,663

40,315

24,533

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

9,983

37,737

Trade creditors

7,278

8,790

Other creditors

310

-

Tax

14,490

2,431

Social security and other taxes

1,750

1,578

VAT

10,911

9,076

Directors' current accounts

20,532

9,258

Accrued expenses

4,421

4,309

69,675

73,179

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans - 1-2 years

17,828

-

8.	RELATED PARTY DISCLOSURES

The company has a loan of £35,870 (2024 £20,870) due from Tywarnhayle Inn Ltd, a company wholly owned by the director. Interest is not being charged on this loan and the balance is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is L Wells.