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# PORTHSTINIAN BOAT OWNERS C.I.C.

## Company limited by guarantee

## Company Registration Number:
10463061 (England and Wales)

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

## Period of accounts

## Start date: 1 December 2024

## End date: 30 November 2025

# PORTHSTINIAN BOAT OWNERS C.I.C.

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# PORTHSTINIAN BOAT OWNERS C.I.C.

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: |  | 0 | 0
Investments: |  | 0 | 0
Total fixed assets: |  | 0 | 0
Current assets
Stocks: |  | 0 | 0
Debtors: | 3 | 1,500 | 0
Cash at bank and in hand: |  | 30,640 | 36,361
Investments: |  | 0 | 0
Total current assets: |  | 32,140 | 36,361
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 4 | ( 600 ) | ( 1,071 )
Net current assets (liabilities): |  | 31,540 | 35,290
Total assets less current liabilities: |  | 31,540 | 35,290
Creditors: amounts falling due after more than one year: |  | 0 | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 31,540 | 35,290
Members' funds
Profit and loss account: |  | 31,540 | 35,290
Total members' funds: |  | 31,540 | 35,290

The notes form part of these financial statements

# PORTHSTINIAN BOAT OWNERS C.I.C.

## 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 29 March 2026
and signed on behalf of the board by:

Name: Claire Lunt
Status: Director

The notes form part of these financial statements

# PORTHSTINIAN BOAT OWNERS C.I.C.

## 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 Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

  Other accounting policies

  Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

# PORTHSTINIAN BOAT OWNERS C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# PORTHSTINIAN BOAT OWNERS C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 0 | 0
Prepayments and accrued income | 0 | 0
Other debtors | 1,500 | 0
Total | 1,500 | 0
Debtors due after more than one year: | 0 | 0

# PORTHSTINIAN BOAT OWNERS C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

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

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 0 | 0
Taxation and social security | 0 | 470
Accruals and deferred income | 0 | 0
Other creditors | 600 | 601
Total | 600 | 1,071

# PORTHSTINIAN BOAT OWNERS C.I.C.

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Loans to directors

During the year £1,458 was paid to Blue Shark Charters Ltd of which A PA S Rees is a director and £900 was paid to A P AS Rees for consultancy services. AP A S Rees is a director of Porthstinian Boat Owners C.I.C. £700 was received in respect of mooring fees from Blue Shark Charters Ltd of which A PA S Rees is a director and £420 was received in respect of mooring fees from Falcon Boats Ltd of which F. C. Rees is a director. F.C. Rees is a director of Portstinian Boat owners CIC.

# COMMUNITY INTEREST ANNUAL REPORT

### PORTHSTINIAN BOAT OWNERS C.I.C.

### Company Number: 10463061 (England and Wales)

### Year Ending: 30 November 2025

Company activities and impact

The company was set up on 4th November 2016 in order to be able to take over the functions and assets of the existing unincorporated Porthstinian Boat Owners Association (PBA). The company promotes and facilitates boating and conservation at St Justinian's, Pembrokeshire.

Consultation with stakeholders

The company's stakeholders are local residents and visitors who make use of the slipway and moorings at St Justinians, or use the boat services that do so. The stakeholders also include RNLI (which manages the lifeboat station at St Justinian's),St Davids City Council, Pembrokeshire Coast National Park Authority and Car-Y-Mor (seaweed and shellfish farm). The company has carried out no consultations.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
29 March 2026

And signed on behalf of the board by:
Name: Claire Lunt
Status: Director