REGISTERED NUMBER: 07676338 (England and Wales)

Contour Leisure Limited

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R Booth

E C Lorimer

REGISTERED OFFICE:

30 Upper High Street

Thame

Oxfordshire

OX9 3EZ

REGISTERED NUMBER:

07676338 (England and Wales)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

BANKERS:

Santander UK plc

2 Triton Square

Regent's Place

London

NW1 3AN

FIXED ASSETS

Tangible assets

4

359

716

CURRENT ASSETS

Debtors

5

109,609

71,785

Cash at bank and in hand

4,011

3,613

113,620

75,398

CREDITORS

Amounts falling due within one year

6

112,666

75,230

NET CURRENT ASSETS

954

168

TOTAL ASSETS LESS CURRENT LIABILITIES

1,313

884

PROVISIONS FOR LIABILITIES

68

136

NET ASSETS

1,245

748

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,145

648

SHAREHOLDERS' FUNDS

1,245

748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

M R Booth - Director

1.	STATUTORY INFORMATION

Contour Leisure Limited 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 and revenue recognition

Turnover represents the net invoiced sales of nautical goods and consultancy services, excluding value added tax. Revenue is recognised at the point when the company receives the right to consideration.

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

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Provisions

Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

4,180

DEPRECIATION

At 1 December 2024

3,464

Charge for year

357

At 30 November 2025

3,821

NET BOOK VALUE

At 30 November 2025

359

At 30 November 2024

716

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,910

11,116

Other debtors

95,699

60,669

109,609

71,785

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,381

4,186

Taxation and social security

78,053

66,057

Other creditors

29,232

4,987

112,666

75,230

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

M R Booth

Balance outstanding at start of year

41,159

56,768

Amounts advanced

88,924

74,126

Amounts repaid

(58,834

)

(89,735

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

71,249

41,159

Included in other debtors is a loan to a director. The loan is unsecured, repayable on demand. Interest was charged at 2.25% from 1 December 2024 to 5 April 2025 and at 3.75% from 6 April 2025 onwards.