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Registered number: 06554970
Plymouth Boat Trips Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2025
TS Partners Ltd
4-5 Russell Court
Palace Street
Plymouth
PL1 2AS
Plymouth Boat Trips Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Plymouth Boat Trips Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06554970

| 30 June 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,161 |  | 9,385
Tangible Assets | 5 |  | 1,914,495 |  | 1,949,467
|  |  | 1,916,656 |  | 1,958,852
CURRENT ASSETS
Debtors | 6 | 270,722 |  | 147,180 |
Cash at bank and in hand |  | 173,726 |  | 307,824 |
|  | 444,448 |  | 455,004 |
Creditors: Amounts Falling Due Within One Year | 7 | (356,298 ) |  | (411,846 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 88,150 |  | 43,158
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,004,806 |  | 2,002,010
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,314,120 ) |  | (472,237 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (322,947 ) |  | (322,947 )
NET ASSETS |  |  | 367,739 |  | 1,206,826
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Revaluation reserve | 10 |  | 33,120 |  | 33,120
Profit and Loss Account |  |  | 333,619 |  | 1,172,706
SHAREHOLDERS' FUNDS |  |  | 367,739 |  | 1,206,826

Page 1
Page 2
Plymouth Boat Trips Limited
Balance Sheet (continued)
As At 30 June 2025
For the period 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ben Squire Director
10/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Plymouth Boat Trips Limited
Notes to the Financial Statements
For the Period 1 January 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
Plymouth Boat Trips Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06554970 . The registered office is 4-5 Russell Court, Palace street, Plymouth, PL1 2AS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 18 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 1% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 15% straight line

3. Average Number of Employees
Average number of employees, including directors, during the period was: 39 (2023: 34)
39 34
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2024 | 88,204
As at 30 June 2025 | 88,204
Amortisation
As at 1 January 2024 | 78,819
Provided during the period | 7,224
As at 30 June 2025 | 86,043
Net Book Value
As at 30 June 2025 | 2,161
As at 1 January 2024 | 9,385

Page 3
Page 4
Plymouth Boat Trips Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 2,224,365 | 6,915 | 21,624 | 2,252,904
As at 30 June 2025 | 2,224,365 | 6,915 | 21,624 | 2,252,904
Depreciation
As at 1 January 2024 | 284,451 | 1,837 | 17,149 | 303,437
Provided during the period | 30,992 | 1,523 | 2,457 | 34,972
As at 30 June 2025 | 315,443 | 3,360 | 19,606 | 338,409
Net Book Value
As at 30 June 2025 | 1,908,922 | 3,555 | 2,018 | 1,914,495
As at 1 January 2024 | 1,939,914 | 5,078 | 4,475 | 1,949,467

6. Debtors

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,765 |  | 4,915
Other debtors | 252,957 |  | 142,265
| 270,722 |  | 147,180

7. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 110,855 |  | 43,299
Bank loans and overdrafts | 220,500 |  | 117,374
Other creditors | 672 |  | 251,173
Taxation and social security | 24,271 |  | -
| 356,298 |  | 411,846

8. Creditors: Amounts Falling Due After More Than One Year

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,314,120 |  | 472,237

Page 4
Page 5
Plymouth Boat Trips Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
9. Share Capital

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2024 | 33,120
As at 30 June 2025 | 33,120

Page 5