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Company Registration No. 12934934 (England and Wales)
Polzeath Beach Club Ltd Unaudited accounts for the year ended 30 June 2025
Polzeath Beach Club Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Polzeath Beach Club Ltd Company Information for the year ended 30 June 2025
Director
Helen Moore
Company Number
12934934 (England and Wales)
Registered Office
8 Charis Avenue Bristol Avon BS10 5JD England
- 3 -
Polzeath Beach Club Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Called up share capital not paid
100
100
Fixed assets
Investment property
4
1,390,000
473,493
Creditors: amounts falling due within one year
5
(1,080)
-
Net current liabilities
(1,080)
-
Total assets less current liabilities
1,389,020
473,593
Provisions for liabilities
Deferred tax
(347,500)
(118,373)
Net assets
1,041,520
355,220
Capital and reserves
Called up share capital
100
100
Fair value reserve
1,042,500
355,120
Profit and loss account
(1,080)
-
Shareholders' funds
1,041,520
355,220
For the year ending 30 June 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 17 February 2026 and were signed on its behalf by
Helen Moore Director Company Registration No. 12934934
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Polzeath Beach Club Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Polzeath Beach Club Ltd is a private company, limited by shares, registered in England and Wales, registration number 12934934. The registered office is 8 Charis Avenue, Bristol, Avon, BS10 5JD, 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Prior Year Adjustment
During the year, the company identified errors in the prior year financial statements relating to issued share capital and the requirement for a deferred tax provision. The comparative figures have been restated to correct this error. The adjustment resulted in a decrease in net assets of £118,275.
4
Investment property
2025
£
Fair value at 1 July 2024
473,493
Net gain from fair value adjustments
916,507
At 30 June 2025
1,390,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
1,080
-
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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