Company registration number 7639348 (England and Wales)
NEWQUAY ACTIVITY CENTRE LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
NEWQUAY ACTIVITY CENTRE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
NEWQUAY ACTIVITY CENTRE LTD
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,075
677
Tangible assets
4
505,462
518,773
507,537
519,450
Current assets
Stocks
50,270
47,345
Debtors
5
18,548
17,108
Cash at bank and in hand
66,828
80,940
135,646
145,393
Creditors: amounts falling due within one year
6
(433,093)
(416,543)
Net current liabilities
(297,447)
(271,150)
Total assets less current liabilities
210,090
248,300
Creditors: amounts falling due after more than one year
7
(184,868)
(192,034)
Provisions for liabilities
(4,851)
(8,367)
Net assets
20,371
47,899
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
20,370
47,898
Total equity
20,371
47,899

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

NEWQUAY ACTIVITY CENTRE LTD
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 20 August 2026
Mr R Barber
Director
Company registration number 7639348 (England and Wales)
NEWQUAY ACTIVITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Newquay Activity Centre Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 60 Fore Street, Newquay, Cornwall, TR7 1LW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
25% per annum on the reducing balance method
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation provided
Plant and equipment
15% per annum on the reducing balance method
Computers
25% per annum on the reducing balance method
Motor vehicles
25% per annum on the reducing balance method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

NEWQUAY ACTIVITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
9
14
NEWQUAY ACTIVITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Intangible fixed assets
Software
£
Cost
At 1 April 2025
11,335
Additions
2,090
At 31 March 2026
13,425
Amortisation and impairment
At 1 April 2025
10,658
Amortisation charged for the year
692
At 31 March 2026
11,350
Carrying amount
At 31 March 2026
2,075
At 31 March 2025
677
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2025
488,132
45,574
24,726
39,417
597,849
Additions
-
0
-
0
-
0
2,650
2,650
Disposals
-
0
(31,368)
(10,020)
-
0
(41,388)
At 31 March 2026
488,132
14,206
14,706
42,067
559,111
Depreciation and impairment
At 1 April 2025
-
0
30,731
15,748
32,597
79,076
Depreciation charged in the year
-
0
895
1,719
2,367
4,981
Eliminated in respect of disposals
-
0
(22,490)
(7,918)
-
0
(30,408)
At 31 March 2026
-
0
9,136
9,549
34,964
53,649
Carrying amount
At 31 March 2026
488,132
5,070
5,157
7,103
505,462
At 31 March 2025
488,132
14,843
8,978
6,820
518,773
5
Debtors: amounts falling due within one year
2026
2025
£
£
Other debtors
18,548
17,108
NEWQUAY ACTIVITY CENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
19,560
17,393
Trade creditors
5,991
5,118
Taxation and social security
24,751
24,047
Other creditors
382,791
369,985
433,093
416,543
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
184,868
192,034
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