This slight monochrome study appears to show fishermen resting in and around a beached boat; compare the much more developed Tate D24592 (Turner Bequest CCLIX 27). For other scenes with fishermen, see the Introduction.
As discussed there, this is one of the subjects of figures by the sea which Ian Warrell tentatively suggested as linked to Brighton around 1827, while noting that they could equally well show scenes in England or France on other occasions.1
See Warrell 1989, pp.120, 123 note 114.
Blank; not available for inspection at time of writing. There is a border of white paper or tape, indicating that the sheet was formerly mounted.