Chichester Harbour Water Tours Ltd

Chichester Harbour Water Tours Ltd
Registered number:		04917669
Balance Sheet
as at 30 November 2024

Notes			2024			2023
£				£
Current assets
Cash at bank and in hand		1,259			411

Creditors: amounts falling due within one year	4	(11,865)			(10,348)

Net current liabilities			(10,606)			(9,937)

Net liabilities			(10,606)			(9,937)

Capital and reserves
Called up share capital			4			4
Profit and loss account			(10,610)			(9,941)

Shareholders' funds			(10,606)			(9,937)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr A Shaw
Director
Approved by the board on 7 September 2025

Chichester Harbour Water Tours Ltd
Notes to the Accounts
for the year ended 30 November 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company	1		2


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 December 2023			10,000
	Disposals			(10,000)
	At 30 November 2024			-

	Amortisation
	At 1 December 2023			10,000
	On disposals			(10,000)
	At 30 November 2024			-

	Net book value
	At 30 November 2024			-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 10 years.


4	Creditors: amounts falling due within one year	2024		2023
£			£

	Taxation and social security costs	5,552		5,328
	Other creditors	6,313		5,020
		11,865		10,348


5	Other information

	Chichester Harbour Water Tours Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 The Parade
	East Wittering
	Chichester
	West Sussex
	PO20 8BN