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03864190 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03864190 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 03864190 frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:UnlistedNon-exchangeTraded 2021-06-30 03864190 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 03864190 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 03864190 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 03864190 dpl-frs:CostSales 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales 2021-06-30 03864190 dpl-frs:CostSales 2022-06-30 03864190 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 03864190 frs-bus:Director1 2021-07-01 2022-06-30 03864190 frs-bus:Director1 2021-06-30 03864190 frs-bus:Director1 2022-06-30 03864190 frs-bus:Director2 2021-07-01 2022-06-30 03864190 frs-bus:Director2 2021-06-30 03864190 frs-bus:Director2 2022-06-30 03864190 frs-bus:Director3 2021-07-01 2022-06-30 03864190 frs-bus:Director3 2021-06-30 03864190 frs-bus:Director3 2022-06-30 03864190 1 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2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 7 2022-06-30 03864190 8 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 8 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 8 2022-06-30 03864190 9 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 9 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 9 2022-06-30 03864190 10 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 10 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 10 2022-06-30 03864190 11 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 11 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 11 2022-06-30 03864190 12 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 12 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 12 2022-06-30 03864190 13 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 13 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 13 2022-06-30 03864190 14 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 14 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 14 2022-06-30 03864190 15 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 15 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 15 2022-06-30 03864190 16 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 16 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 16 2022-06-30 03864190 17 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 17 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 17 2022-06-30 03864190 18 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 18 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 18 2022-06-30 03864190 19 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 19 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 19 2022-06-30 03864190 20 2021-07-01 2022-06-30 03864190 frs-core:CurrentFinancialInstruments 20 2022-06-30 03864190 frs-core:Non-currentFinancialInstruments 20 2022-06-30 03864190 dpl-frs:Item1 2021-07-01 2022-06-30 03864190 dpl-frs:Item1 2021-06-30 03864190 dpl-frs:Item1 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 03864190 dpl-frs:Item2 2021-07-01 2022-06-30 03864190 dpl-frs:Item2 2021-06-30 03864190 dpl-frs:Item2 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 03864190 dpl-frs:Item3 2021-07-01 2022-06-30 03864190 dpl-frs:Item3 2021-06-30 03864190 dpl-frs:Item3 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 03864190 dpl-frs:Item4 2021-07-01 2022-06-30 03864190 dpl-frs:Item4 2021-06-30 03864190 dpl-frs:Item4 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 03864190 dpl-frs:Item5 2021-07-01 2022-06-30 03864190 dpl-frs:Item5 2021-06-30 03864190 dpl-frs:Item5 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 03864190 dpl-frs:Item6 2021-07-01 2022-06-30 03864190 dpl-frs:Item6 2021-06-30 03864190 dpl-frs:Item6 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 03864190 dpl-frs:Item7 2021-07-01 2022-06-30 03864190 dpl-frs:Item7 2021-06-30 03864190 dpl-frs:Item7 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 03864190 dpl-frs:Item8 2021-07-01 2022-06-30 03864190 dpl-frs:Item8 2021-06-30 03864190 dpl-frs:Item8 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 03864190 dpl-frs:Item9 2021-07-01 2022-06-30 03864190 dpl-frs:Item9 2021-06-30 03864190 dpl-frs:Item9 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 03864190 dpl-frs:Item10 2021-07-01 2022-06-30 03864190 dpl-frs:Item10 2021-06-30 03864190 dpl-frs:Item10 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 03864190 dpl-frs:Item11 2021-07-01 2022-06-30 03864190 dpl-frs:Item11 2021-06-30 03864190 dpl-frs:Item11 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 03864190 dpl-frs:Item12 2021-07-01 2022-06-30 03864190 dpl-frs:Item12 2021-06-30 03864190 dpl-frs:Item12 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 03864190 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 03864190 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 03864190 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 03864190 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 03864190 1 2021-07-01 2022-06-30 03864190 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 03864190
Quaestus Yachts Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03864190
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 800,382 800,382
Investments 5 3,900,000 3,900,000
4,700,382 4,700,382
CURRENT ASSETS
Stocks 6 1,170,000 1,019,458
Debtors 7 208,668 494,990
Cash at bank and in hand 254 253,100
1,378,922 1,767,548
Creditors: Amounts Falling Due Within One Year 8 (433,380 ) (306,553 )
NET CURRENT ASSETS (LIABILITIES) 945,542 1,460,995
TOTAL ASSETS LESS CURRENT LIABILITIES 5,645,924 6,161,377
Creditors: Amounts Falling Due After More Than One Year 9 (2,089,571 ) (2,705,462 )
NET ASSETS 3,556,353 3,455,915
CAPITAL AND RESERVES
Called up share capital 10 1,059,137 1,059,137
Share premium account 1,116,485 1,116,485
Profit and Loss Account 1,380,731 1,280,293
SHAREHOLDERS' FUNDS 3,556,353 3,455,915
Page 1
Page 2
For the year ending 30 June 2023 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.
On behalf of the board
Mr Abraham Hochshteadt
Director
18 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Quaestus Yachts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03864190 . The registered office is 4 Brunswick Place, Southampton, Hants.
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. 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.
2.3. 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:
Freehold 2% reducing balance basis
Leasehold 2% reducing balance basis
Plant & Machinery 10% Reducing balance basis
Motor Vehicles 5% Reducing balance basis
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 July 2022 130,000 670,382 800,382
As at 30 June 2023 130,000 670,382 800,382
Net Book Value
As at 30 June 2023 130,000 670,382 800,382
As at 1 July 2022 130,000 670,382 800,382
5. Investments
Unlisted
£
Cost
As at 1 July 2022 3,900,000
As at 30 June 2023 3,900,000
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 3,900,000
As at 1 July 2022 3,900,000
6. Stocks
2023 2022
£ £
Materials 20,000 24,458
Work in progress 1,150,000 995,000
1,170,000 1,019,458
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 120,000 135,019
Prepayments and accrued income 30,427 30,427
Other debtors 26 26
Corporation tax recoverable assets 58,215 58,107
VAT - 230,909
Directors' loan accounts - 40,502
208,668 494,990
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 190,801 188,655
Bank loans and overdrafts 100,925 100,925
Other taxes and social security 28,370 16,973
VAT 113,284 -
433,380 306,553
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 332,075 660,506
Other creditors 722,038 335,056
Directors loan account 265,609 -
Amounts owed to subsidiaries 769,849 703,786
Amounts owed to parent undertaking - 1,006,114
2,089,571 2,705,462
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,059,137 1,059,137
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
12. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is ELG Management Ltd . ELG Management Ltd was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 21 Wingate Road Gosport PO12 4DR . The controlling party is ELG Management Ltd who controls 94% of the shares of Quaestus Yachts Ltd .
Page 5