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Company Registration No. 13077709 (England and Wales)
Celtic Sea Watersports Ltd Unaudited accounts for the year ended 31 December 2025
Celtic Sea Watersports Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Celtic Sea Watersports Ltd Company Information for the year ended 31 December 2025
Directors
Rhys Bromhall Maxwell Barber
Company Number
13077709 (England and Wales)
Registered Office
ALLENSBANK PROVIDENCE HILL NARBERTH DYFED SA67 8RF UNITED KINGDOM
Accountants
Ann Stephens & Co The Lodge Allensbank Narberth Pembs SA67 8RF
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Celtic Sea Watersports Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
146,614 
157,303 
Current assets
Inventories
7,420 
7,285 
Cash at bank and in hand
1,331 
78 
8,751 
7,363 
Creditors: amounts falling due within one year
5
(199,460)
(186,775)
Net current liabilities
(190,709)
(179,412)
Net liabilities
(44,095)
(22,109)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(44,195)
(22,209)
Shareholders' funds
(44,095)
(22,109)
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 21 August 2026 and were signed on its behalf by
Rhys Bromhall Director Company Registration No. 13077709
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Celtic Sea Watersports Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Celtic Sea Watersports Ltd is a private company, limited by shares, registered in England and Wales, registration number 13077709. The registered office is ALLENSBANK, PROVIDENCE HILL, NARBERTH, DYFED, SA67 8RF, UNITED KINGDOM.
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:
Plant & machinery
10% Reducing Balance
Motor vehicles
10% Straight Line
Computer equipment
10% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
137,579 
74,884 
1,853 
214,316 
Additions
5,042 
- 
- 
5,042 
At 31 December 2025
142,621 
74,884 
1,853 
219,358 
Depreciation
At 1 January 2025
46,325 
10,688 
- 
57,013 
Charge for the year
9,311 
6,420 
- 
15,731 
At 31 December 2025
55,636 
17,108 
- 
72,744 
Net book value
At 31 December 2025
86,985 
57,776 
1,853 
146,614 
At 31 December 2024
91,254 
64,196 
1,853 
157,303 
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Celtic Sea Watersports Ltd Notes to the Accounts for the year ended 31 December 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
399 
1,961 
Loans from directors
197,701 
182,387 
Accruals
1,360 
2,427 
199,460 
186,775 
6
Average number of employees
During the year the average number of employees was 15 (2024: 15).
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