Star Surf Camps (UK) Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 09334241

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		-		11,322

			-		11,322
CURRENT ASSETS
Debtors		355,791		371,252
Cash at bank and in hand		-		1,150

		355,791		372,402
Creditors: Amounts Falling Due Within One Year		(456,395 )		(398,651 )

NET CURRENT ASSETS (LIABILITIES)			(100,604 )		(26,249 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(100,604 )		(14,927 )

Creditors: Amounts Falling Due After More Than One Year			-		(79,161 )

NET LIABILITIES			(100,604 )		(94,088 )

CAPITAL AND RESERVES
Called up share capital	6		300		300
Profit and Loss Account			(100,904 )		(94,388 )

SHAREHOLDERS' FUNDS			(100,604)		(94,088)

Page 1

Page 2

Star Surf Camps (UK) Limited

Abridged Balance Sheet (continued)

As At 30 December 2025

For the year ending 30 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Sami Khalaf

Director

29th September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Star Surf Camps (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09334241 . The registered office is Office 1, The Warehouse, Anchor Quay, Penryn, Cornwall, TR10 8GZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate on the understanding that the director will continue to proivde financial support to the company for the forseeable future.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. They have been amortised to profit and loss account over their estimated economic life of 3 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	4 year straight line
Plant & Machinery	2 year straight line
Motor Vehicles	4 year straight line

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 5)

Page 3

Page 4

Star Surf Camps (UK) Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 December 2025

4. Intangible Assets

	Total
	£
Cost
As at 31 December 2024	13,491

As at 30 December 2025	13,491

Amortisation
As at 31 December 2024	13,491

As at 30 December 2025	13,491

Net Book Value
As at 30 December 2025	-

As at 31 December 2024	-

5. Tangible Assets

	Total
	£
Cost
As at 31 December 2024	189,754

As at 30 December 2025	189,754

Depreciation
As at 31 December 2024	178,432
Provided during the period	11,322

As at 30 December 2025	189,754

Net Book Value
As at 30 December 2025	-

As at 31 December 2024	11,322

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

7. Related Party Transactions

At the balance sheet date the company was owed £285,971 (2024: £195,420) by Mango Surfing Limited, a company under common control. The loan is unsecured, interest free and repayable on demand. The company entered creditors' voluntary liquidation on 20 March 2026 and none of the balance is expected to be recovered.

Page 4