Errrm they are friends at first and the seme liked girls. Also they almost always skip school to go surfing there are the friends aswell and they want money and the these people offer to give them a job but it turns out to be an AV and the uke isn't aloud to drink. There first time is after the uke almost drowns and the seme saves him. I'm sorry but that's all I can remember
http://www.mangago.zone/read-manga/surf_junkie/
http://www.mangago.zone/tag/surfing/
You mention " surf" .
I looked for surfing tag.
I'm not sure my dear.
I didn't see AV part only i saw surf
http://www.mangago.zone/read-manga/furachi_na_ai_no_uta/
I found it surfing and AV . I'm sure this one.
Its look Like You are going to be happy about it.
Does anyone know this manga where the guy is in love with the other guy but he doesn't know it and the theme is the beach they're mostly on the beach and then they have sex and they fall in love and when the uke drinks his really strong and he beats up this guy that was horrible about his bf and the friends get asked if they want to do a job and it turns out to be an AV plllllzzzzz help