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Company Registration No. 11544084 (England and Wales)
Sweet and Surf Limited Unaudited accounts for the year ended 31 August 2025
Sweet and Surf Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sweet and Surf Limited Company Information for the year ended 31 August 2025
Director
Julie Sweetman
Company Number
11544084 (England and Wales)
Registered Office
The Beach Shack Pendine Carmarthen SA33 4PA Wales
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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Sweet and Surf Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,888
7,683
Current assets
Inventories
8,209
12,579
Debtors
5
868
1,669
Cash at bank and in hand
20,111
13,322
29,188
27,570
Creditors: amounts falling due within one year
6
(32,729)
(26,831)
Net current (liabilities)/assets
(3,541)
739
Net assets
2,347
8,422
Capital and reserves
Called up share capital
100
100
Profit and loss account
2,247
8,322
Shareholders' funds
2,347
8,422
For the year ending 31 August 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 director acknowledges her 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 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 and authorised for issue on 13 November 2025 and were signed on its behalf by
Julie Sweetman Director Company Registration No. 11544084
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Sweet and Surf Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Sweet and Surf Limited is a private company, limited by shares, registered in England and Wales, registration number 11544084. The registered office is The Beach Shack, Pendine, Carmarthen, SA33 4PA, Wales.
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.
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
25% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
20,218
8,750
28,968
At 31 August 2025
20,218
8,750
28,968
Depreciation
At 1 September 2024
15,044
6,241
21,285
Charge for the year
1,293
502
1,795
At 31 August 2025
16,337
6,743
23,080
Net book value
At 31 August 2025
3,881
2,007
5,888
At 31 August 2024
5,174
2,509
7,683
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
868
1,669
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Sweet and Surf Limited Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
1
-
Loans from directors
31,608
25,775
Accruals
1,120
1,056
32,729
26,831
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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