REGISTERED NUMBER: 11861299 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

JOSS BAY SURF SCHOOL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

TW Horn

SECRETARY:

REGISTERED OFFICE:

Springhaven

1a Barnfield Close

Hastings

East Sussex

TN34 1TS

REGISTERED NUMBER:

11861299 (England and Wales)

ACCOUNTANTS:

In The Cloud Accounting

Springhaven

1a Barnfield Close

Hastings

East Sussex

TN34 1TS

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

2,499

3,331

2,500

3,332

CURRENT ASSETS

Debtors

6

944

240

Cash at bank

-

19,993

944

20,233

CREDITORS

Amounts falling due within one year

7

(20,114

)

(35,376

)

NET CURRENT LIABILITIES

(19,170

)

(15,143

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,670

)

(11,811

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(16,770

)

(11,911

)

(16,670

)

(11,811

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2026 and were signed by:

TW Horn - Director

1.	STATUTORY INFORMATION

Joss Bay Surf School Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 4 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

60,000

AMORTISATION

At 1 April 2025

and 31 March 2026

59,999

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

35,348

DEPRECIATION

At 1 April 2025

32,017

Charge for year

832

At 31 March 2026

32,849

NET BOOK VALUE

At 31 March 2026

2,499

At 31 March 2025

3,331

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

944

240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

-

4,500

Taxation and social security

-

977

Other creditors

20,114

29,899

20,114

35,376

8.	RELATED PARTY DISCLOSURES

At the Balance Sheet date the company owed All Access Limited, a company under common control, £7,464 (2024 £28,919) and this amount is reflected within Other Creditors.