Solent Party Ship Cruises Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04980366 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SOLENT PARTY SHIP CRUISES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTOR:

J Van Den Hoek

SECRETARY:

Mrs A G Van Den Hoek

REGISTERED OFFICE:

82 Chesil Street

Winchester

Hampshire

SO23 0HX

REGISTERED NUMBER:

04980366 (England and Wales)

ACCOUNTANTS:

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

FIXED ASSETS

Tangible assets

4

634,468

637,436

CURRENT ASSETS

Debtors

5

919

Cash at bank

169

2,385

1,088

3,304

CREDITORS

Amounts falling due within one year

6

75,650

77,434

NET CURRENT LIABILITIES

(74,562

)

(74,130

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

559,906

563,306

CREDITORS

Amounts falling due after more than one
year

7

(10,408

)

(30,296

)

PROVISIONS FOR LIABILITIES

(47,820

)

(47,584

)

NET ASSETS

501,678

485,426

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

501,676

485,424

SHAREHOLDERS' FUNDS

501,678

485,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 30 September 2025 and were signed by:

J Van Den Hoek - Director

1.	STATUTORY INFORMATION

Solent Party Ship Cruises Ltd 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.

Freehold property

-

2% on cost

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 January 2024

420,640

250,183

500

5,030

676,353

Additions

-

1,800

-

1,800

At 31 December 2024

420,640

251,983

500

5,030

678,153

DEPRECIATION

At 1 January 2024

33,648

45

500

4,724

38,917

Charge for year

4,206

485

-

77

4,768

At 31 December 2024

37,854

530

500

4,801

43,685

NET BOOK VALUE

At 31 December 2024

382,786

251,453

-

229

634,468

At 31 December 2023

386,992

250,138

-

306

637,436

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

42

-

Other debtors

877

919

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

14,800

4,900

Taxation and social security

4,966

5,621

Other creditors

55,884

66,913

75,650

77,434

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Other creditors

10,408

30,296

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J Van Den Hoek.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Solent Party Ship Cruises Ltd for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Solent Party Ship Cruises Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Solent Party Ship Cruises Ltd and state those matters that we have agreed to state to the director of Solent Party Ship Cruises Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Solent Party Ship Cruises Ltd and its director for our work or for this report.

It is your duty to ensure that Solent Party Ship Cruises Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Solent Party Ship Cruises Ltd. You consider that Solent Party Ship Cruises Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Solent Party Ship Cruises Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Richard Small & Co

24 Central Precinct

Winchester Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2GA

Date: 30 September 2025