CORNISH BEACH HARBOUR STAYS LTD


Director	NEWCOMBE, Margaret Pearl


Registered Address	St Denys House
	22 East Hill
	St Austell
	PL25 4TR


Place of Business	28 Sea Road
	Carlyon Bay
	St Austell
	PL25 3SF


Registered Number	13966722 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,155,882		1,160,845
			1,155,882		1,160,845
Current assets
Debtors	4	630		828
Cash at bank and on hand		65,930		32,491
		66,560		33,319
Creditors amounts falling due within one year	5	(1,171,292)		(1,167,989)
Net current assets (liabilities)			(1,104,732)		(1,134,670)
Total assets less current liabilities			51,150		26,175
Net assets			51,150		26,175
Capital and reserves
Called up share capital			100		100
Profit and loss account			51,050		26,075
Shareholders' funds			51,150		26,175

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 June 2026, and are signed on its behalf by:

NEWCOMBE, Margaret Pearl
Director
Registered Company No. 13966722

CORNISH BEACH HARBOUR STAYS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 25	1,137,967	36,588	1,174,555
At 31 March 26	1,137,967	36,588	1,174,555
Depreciation and impairment
At 01 April 25	-	13,710	13,710
Charge for year	-	4,963	4,963
At 31 March 26	-	18,673	18,673
Net book value
At 31 March 26	1,137,967	17,915	1,155,882
At 31 March 25	1,137,967	22,878	1,160,845

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Called up share capital not paid, current asset	-	10
Prepayments and accrued income	630	818
Total	630	828

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,263	2,933
Taxation and social security	7,814	792
Other creditors	1,159,019	1,162,793
Accrued liabilities and deferred income	1,196	1,471
Total	1,171,292	1,167,989