1 April 2024 false No description of principal activity Taxfiler 2024.6 13265903business:PrivateLimitedCompanyLtd2024-04-012025-03-31 132659032024-03-31 132659032024-04-012025-03-31 13265903business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 13265903business:AbridgedAccounts2024-04-012025-03-31 132659032025-03-31 13265903business:Director12024-04-012025-03-31 13265903business:Director22024-04-012025-03-31 13265903business:Director32024-04-012025-03-31 13265903business:Director42024-04-012025-03-31 13265903business:Director52024-04-012025-03-31 13265903business:Director62024-04-012025-03-31 13265903business:RegisteredOffice2024-04-012025-03-31 132659032024-03-31 13265903core:WithinOneYear2025-03-31 13265903core:WithinOneYear2024-03-31 13265903core:AfterOneYear2025-03-31 13265903core:AfterOneYear2024-03-31 13265903core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 13265903core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 13265903core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 13265903core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 13265903core:PreviouslyStatedAmount2025-03-31 13265903core:PreviouslyStatedAmount2024-03-31 13265903business:SmallEntities2024-04-012025-03-31 13265903countries:EnglandWales2024-04-012025-03-31 13265903core:PlantMachinery2024-04-012025-03-31 132659032023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 13265903 (England and Wales)
ST ANDREWS AQUA PARK LTD Unaudited accounts for the year ended 31 March 2025
ST ANDREWS AQUA PARK LTD Unaudited accounts Contents
Page
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ST ANDREWS AQUA PARK LTD Company Information for the year ended 31 March 2025
Directors
Sally Salmon James Salmon Stuart Bishop Andrew Mackness Mark Lucas Roberto Stuart Da Cunha Lima
Company Number
13265903 (England and Wales)
Registered Office
DOVER SEA SPORTS CENTRE ESPLANADE DOVER KENT CT17 9FS ENGLAND
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ST ANDREWS AQUA PARK LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
604,084 
511,982 
Current assets
Inventories
59,940 
- 
Debtors
837,573 
37,420 
Cash at bank and in hand
17,752 
59,156 
915,265 
96,576 
Creditors: amounts falling due within one year
(1,136,204)
(463,488)
Net current liabilities
(220,939)
(366,912)
Total assets less current liabilities
383,145 
145,070 
Creditors: amounts falling due after more than one year
120 
120 
Net assets
383,265 
145,190 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
383,145 
145,070 
Shareholders' funds
383,265 
145,190 
For the year ending 31 March 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
James Salmon Director Company Registration No. 13265903
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ST ANDREWS AQUA PARK LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ST ANDREWS AQUA PARK LTD is a private company, limited by shares, registered in England and Wales, registration number 13265903. The registered office is DOVER SEA SPORTS CENTRE, ESPLANADE, DOVER, KENT, CT17 9FS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15%
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ST ANDREWS AQUA PARK LTD Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2024
639,667 
Additions
180,396 
At 31 March 2025
820,063 
Depreciation
At 1 April 2024
127,685 
Charge for the year
88,294 
At 31 March 2025
215,979 
Net book value
At 31 March 2025
604,084 
At 31 March 2024
511,982 
5
Average number of employees
During the year the average number of employees was 114 (2024: 65).
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