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Company Registration No. 04407899 (England and Wales)
Bristol Packet Boat Trips Limited Unaudited accounts for the year ended 30 April 2026
Bristol Packet Boat Trips Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Bristol Packet Boat Trips Limited Company Information for the year ended 30 April 2026
Directors
Joanne Gourley Dunstan Keith William Dunstan Luke Henry Dunstan Giles Munroe Thomson Patricia Thomson Simon Munro Thomson
Company Number
04407899 (England and Wales)
Registered Office
Bristol Packet Boat Trips Wapping Wharf Gas Ferry Road Bristol Avon BS1 6UN England
Accountants
Evans Entwistle 26 Berkeley Square Bristol BS8 1HP
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Bristol Packet Boat Trips Limited for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bristol Packet Boat Trips Limited for the year ended 30 April 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice 26 Berkeley Square Bristol BS8 1HP 29 May 2026
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Bristol Packet Boat Trips Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
161,148
190,062
Current assets
Inventories
6
10,630
9,349
Debtors
7
43,116
68,917
Cash at bank and in hand
80,338
72,609
134,084
150,875
Creditors: amounts falling due within one year
8
(210,340)
(200,393)
Net current liabilities
(76,256)
(49,518)
Total assets less current liabilities
84,892
140,544
Creditors: amounts falling due after more than one year
9
(9,122)
(9,162)
Provisions for liabilities
Deferred tax
10
(30,618)
(36,403)
Net assets
45,152
94,979
Capital and reserves
Called up share capital
11
120
120
Profit and loss account
45,032
94,859
Shareholders' funds
45,152
94,979
For the year ending 30 April 2026 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 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 of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Luke Henry Dunstan Director Company Registration No. 04407899
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Bristol Packet Boat Trips Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Bristol Packet Boat Trips Limited is a private company, limited by shares, registered in England and Wales, registration number 04407899. The registered office is Bristol Packet Boat Trips, Wapping Wharf, Gas Ferry Road, Bristol, Avon, BS1 6UN, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. An adjustment to Depreciation has been charged in this year to bring the Accumulated depreciation into line with what it would have been had the current policy been charged on all assets since acquisition. This means that the depreciation for the year is £29,996 rather than the £18,348 which would have been charged under the previous policy. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line, 5% straight line on boats
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Bristol Packet Boat Trips Limited Notes to the Accounts for the year ended 30 April 2026
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2025
15,000
At 30 April 2026
15,000
Amortisation
At 1 May 2025
15,000
At 30 April 2026
15,000
Net book value
At 30 April 2026
-
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 May 2025
406,591
Additions
1,082
At 30 April 2026
407,673
Depreciation
At 1 May 2025
216,529
Charge for the year
29,996
At 30 April 2026
246,525
Net book value
At 30 April 2026
161,148
At 30 April 2025
190,062
6
Inventories
2026
2025
£
£
Finished goods
10,630
9,349
10,630
9,349
- 7 -
Bristol Packet Boat Trips Limited Notes to the Accounts for the year ended 30 April 2026
7
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
14,191
14,149
Trade debtors
5,022
27,634
Accrued income and prepayments
12,221
27,054
Other debtors
11,682
80
43,116
68,917
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
10,981
17,306
Taxes and social security
68,600
73,772
Other creditors
29,053
26,870
Accruals
18,838
7,708
Deferred income
82,868
74,737
210,340
200,393
9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
9,122
9,162
10
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
30,618
36,403
2026
2025
£
£
Provision at start of year
36,403
29,912
(Credited)/charged to the profit and loss account
(5,785)
6,491
Provision at end of year
30,618
36,403
11
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
60 Dunstan shares of £1 each
60
60
60 Thomson shares of £1 each
60
60
120
120
12
Average number of employees
During the year the average number of employees was 34 (2025: 27).
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