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# BELHAVEN SURF CENTRE LTD

## Company limited by guarantee

## Company Registration Number:
SC581522 (Scotland)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 1 December 2024

## End date: 30 November 2025

# BELHAVEN SURF CENTRE LTD

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# BELHAVEN SURF CENTRE LTD

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Principal activities of the company

The management of the Belhaven Surf Centre to provide facilities that will improve the conditions of life for the persons, in particular young people but not exclusively so, for whom the facilities are primarily intended. Classroom activities and workshops in conservation, protection and improvement of the coastal environment. Provision of life saving equipment and coastal water safety education.

Additional information

Achievements and performance Financial Review Reserves policy Risk management Plans for future periods Structure, Governance and Management

Directors

The directors shown below have held office during the whole of the period from
1 December 2024 to 30 November 2025

Sam Christopherson
Brian Allen
Daniel Parkin
Alasdair Swan

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 February 2026

And signed on behalf of the board by:
Name: Alasdair Swan
Status: Director

# BELHAVEN SURF CENTRE LTD

## Profit And Loss Account

for the Period Ended 30 November 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 30,369 | 26,730
Gross profit(or loss): | 30,369 | 26,730
Administrative expenses: | ( 29,988 ) | ( 26,572 )
Operating profit(or loss): | 381 | 158
Profit(or loss) before tax: | 381 | 158
Profit(or loss) for the financial year: | 381 | 158

# BELHAVEN SURF CENTRE LTD

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 200,299 | 207,695
Total fixed assets: |  | 200,299 | 207,695
Current assets
Debtors: | 4 | 593 | 472
Cash at bank and in hand: |  | 1,684 | 3,252
Total current assets: |  | 2,277 | 3,724
Prepayments and accrued income: |  | 714 | 644
Creditors: amounts falling due within one year: | 5 | ( 50 ) | ( 500 )
Net current assets (liabilities): |  | 2,941 | 3,868
Total assets less current liabilities: |  | 203,240 | 211,563
Creditors: amounts falling due after more than one year: | 6 | ( 35,850 ) | ( 44,850 )
Accruals and deferred income: |  | ( 711 ) | ( 415 )
Total net assets (liabilities): |  | 166,679 | 166,298
Members' funds
Profit and loss account: |  | 166,679 | 166,298
Total members' funds: |  | 166,679 | 166,298

The notes form part of these financial statements

# BELHAVEN SURF CENTRE LTD

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 23 February 2026
and signed on behalf of the board by:

Name: Alasdair Swan
Status: Director

The notes form part of these financial statements

# BELHAVEN SURF CENTRE LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  All income is included in the Statement of Financial Activities when the charity has entitlement, there is a probability of receipt, and the amount can be quantified with reasonable accuracy.

  Tangible fixed assets depreciation policy

  Fixed assets are originally recorded at cost. Depreciation is calculated so as to write off the cost of the asset, less its estimated residual value, over the useful economic life of that asset,

  Other accounting policies

  Financial instruments Fund accounting

# BELHAVEN SURF CENTRE LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# BELHAVEN SURF CENTRE LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 December 2024 | 246,521 |  | 9,287 |  |  | 255,808
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 November 2025 | 246,521 |  | 9,287 |  |  | 255,808
Depreciation |  |  |  |  |  |
At 1 December 2024 | 38,826 |  | 9,287 |  |  | 48,113
Charge for year | 7,396 |  |  |  |  | 7,396
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 November 2025 | 46,222 |  | 9,287 |  |  | 55,509
Net book value |  |  |  |  |  |
At 30 November 2025 | 200,299 |  | 0 |  |  | 200,299
At 30 November 2024 | 207,695 |  | 0 |  |  | 207,695

# BELHAVEN SURF CENTRE LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 593 | 472
Total | 593 | 472

# BELHAVEN SURF CENTRE LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 50 | 500
Total | 50 | 500

# BELHAVEN SURF CENTRE LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 35,850 | 44,850
Total | 35,850 | 44,850