| Haven Diving Services Limited |
| Registered number: |
07035306 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
3,467 |
|
|
5,106 |
|
| Current assets |
| Stocks |
|
|
2,027 |
|
|
1,903 |
| Debtors |
4 |
|
140 |
|
|
67 |
| Cash at bank and in hand |
|
|
2,099 |
|
|
2,472 |
|
|
|
4,266 |
|
|
4,442 |
|
| Creditors: amounts falling due within one year |
5 |
|
(234) |
|
|
(1,420) |
|
| Net current assets |
|
|
|
4,032 |
|
|
3,022 |
|
| Net assets |
|
|
|
7,499 |
|
|
8,128 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
7,497 |
|
|
8,126 |
|
| Shareholders' funds |
|
|
|
7,499 |
|
|
8,128 |
|
|
|
|
|
|
|
|
| The directors are 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 directors acknowledge their 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. |
|
|
|
|
| David Kennard |
| Director |
| Approved by the board on 9 December 2025 |
|
| Haven Diving Services Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Improvements to property |
0% Reducing Balance |
|
Plant and machinery |
20% Straight Line |
|
|
Stocks |
|
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Improvements to property |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
1,389 |
|
15,894 |
|
17,283 |
|
At 31 March 2025 |
1,389 |
|
15,894 |
|
17,283 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
- |
|
12,177 |
|
12,177 |
|
Charge for the year |
- |
|
1,639 |
|
1,639 |
|
At 31 March 2025 |
- |
|
13,816 |
|
13,816 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
1,389 |
|
2,078 |
|
3,467 |
|
At 31 March 2024 |
1,389 |
|
3,717 |
|
5,106 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Prepayments & accrued income |
140 |
|
67 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
717 |
|
217 |
|
Taxation and social security costs |
204 |
|
479 |
|
Other creditors |
(687) |
|
724 |
|
|
|
|
|
|
234 |
|
1,420 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Haven Diving Services Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
18 St Leonard Avenue |
|
Crundale |
|
Haverfordwest |
|
Pembrokeshire |
|
SA62 4DW |