1 January 2025 false No description of principal activity Taxfiler 2024.6 true 11974071 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11974071 2024-12-31 11974071 2025-01-01 2025-12-31 11974071 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 11974071 business:FilletedAccounts 2025-01-01 2025-12-31 11974071 2025-12-31 11974071 business:Director1 2025-01-01 2025-12-31 11974071 business:Director2 2025-01-01 2025-12-31 11974071 business:RegisteredOffice 2025-01-01 2025-12-31 11974071 2024-12-31 11974071 core:WithinOneYear 2025-12-31 11974071 core:WithinOneYear 2024-12-31 11974071 core:AfterOneYear 2025-12-31 11974071 core:AfterOneYear 2024-12-31 11974071 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 11974071 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 11974071 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 11974071 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 11974071 core:PreviouslyStatedAmount 2025-12-31 11974071 core:PreviouslyStatedAmount 2024-12-31 11974071 business:SmallEntities 2025-01-01 2025-12-31 11974071 countries:EnglandWales 2025-01-01 2025-12-31 11974071 core:LandBuildings 2025-01-01 2025-12-31 11974071 core:PlantMachinery 2025-01-01 2025-12-31 11974071 core:FurnitureFittings 2025-01-01 2025-12-31 11974071 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11974071 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11974071 core:LandBuildings 2024-12-31 11974071 core:PlantMachinery 2024-12-31 11974071 core:FurnitureFittings 2024-12-31 11974071 core:LandBuildings 2025-12-31 11974071 core:PlantMachinery 2025-12-31 11974071 core:FurnitureFittings 2025-12-31 11974071 core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 11974071 core:AcceleratedTaxDepreciationDeferredTax 2024-12-31 11974071 2023-12-31 11974071 2024-01-01 2024-12-31 11974071 business:OrdinaryShareClass1 2025-01-01 2025-12-31 11974071 business:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11974071 (England and Wales)
Cape Cornwall Club Ltd Unaudited accounts for the year ended 31 December 2025
Cape Cornwall Club Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Cape Cornwall Club Ltd Company Information for the year ended 31 December 2025
Directors
Andrew Cleary Leanne Cleary
Company Number
11974071 (England and Wales)
Registered Office
Cape Cornwall Road St Just Cornwall TR19 7NL England
Accountants
Darroch Accountancy Ltd 9 Old Foundry Close St Just Cornwall TR19 7QS
- 3 -
Cape Cornwall Club Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
158,466
158,466
Tangible assets
5
111,300
93,673
269,766
252,139
Current assets
Inventories
6
295,927
296,677
Debtors
7
27,277
37,991
Cash at bank and in hand
112,648
6,647
435,852
341,315
Creditors: amounts falling due within one year
8
(201,809)
(171,801)
Net current assets
234,043
169,514
Total assets less current liabilities
503,809
421,653
Creditors: amounts falling due after more than one year
9
(1,048,341)
(909,672)
Provisions for liabilities
Deferred tax
10
(6,022)
(5,328)
Net liabilities
(550,554)
(493,347)
Capital and reserves
Called up share capital
11
200
200
Profit and loss account
(550,754)
(493,547)
Shareholders' funds
(550,554)
(493,347)
For the year ending 31 December 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 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 16 April 2026 and were signed on its behalf by
Andrew Cleary Director Company Registration No. 11974071
- 4 -
Cape Cornwall Club Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Cape Cornwall Club Ltd is a private company, limited by shares, registered in England and Wales, registration number 11974071. The registered office is Cape Cornwall Road, St Just, Cornwall, TR19 7NL, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0%
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
The company has net liabilities and is reliant upon the continued support of its directors.
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.
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.
- 5 -
Cape Cornwall Club Ltd Notes to the Accounts for the year ended 31 December 2025
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Amended Accounts
These amended accounts replace the original accounts, are now the statutory accounts, and are prepared as they were at the date of the original accounts.
4
Intangible fixed assets
Other
£
Cost
At 1 January 2025
158,466
At 31 December 2025
158,466
Amortisation
At 1 January 2025
-
At 31 December 2025
-
Net book value
At 31 December 2025
158,466
At 31 December 2024
158,466
- 6 -
Cape Cornwall Club Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
22,312
125,247
32,826
180,385
Additions
21,772
8,750
9,430
39,952
At 31 December 2025
44,084
133,997
42,256
220,337
Depreciation
At 1 January 2025
-
73,331
13,381
86,712
Charge for the year
-
15,167
7,158
22,325
At 31 December 2025
-
88,498
20,539
109,037
Net book value
At 31 December 2025
44,084
45,499
21,717
111,300
At 31 December 2024
22,312
51,916
19,445
93,673
6
Inventories
2025
2024
£
£
Raw materials
19,350
20,100
Work in progress
276,577
276,577
295,927
296,677
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,448
17,150
Accrued income and prepayments
20,796
14,341
Other debtors
4,033
6,500
27,277
37,991
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
104,791
71,114
VAT
54,880
12,756
Obligations under finance leases and hire purchase contracts
5,181
10,039
Trade creditors
30,172
69,411
Taxes and social security
1,690
5,104
Other creditors
3,395
1,677
Accruals
1,700
1,700
201,809
171,801
- 7 -
Cape Cornwall Club Ltd Notes to the Accounts for the year ended 31 December 2025
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
165,432
53,770
Obligations under finance leases and hire purchase contracts
6,490
5,639
Loans from directors
876,419
850,263
1,048,341
909,672
10
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
6,022
5,328
2025
2024
£
£
Provision at start of year
5,328
3,579
Charged to the profit and loss account
694
1,749
Provision at end of year
6,022
5,328
11
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
12
Average number of employees
During the year the average number of employees was 24 (2024: 28).
- 8 -