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Registered Number: 05935351
England and Wales

 

 

 

GOODACRE BOAT REPAIRS AND REFITS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ray Dyer Chartered Accountants
31 July 2023



....................................................
Ray Dyer Chartered Accountants
Inglenook
Main Road
Nutbourne
PO18 8RR
05 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 12,370    14,292 
Tangible fixed assets 4 22,804    8,393 
35,174    22,685 
Current assets      
Debtors: amounts falling due within one year 5,613   
Cash at bank and in hand 838,349    137,772 
843,962    137,772 
Creditors: amount falling due within one year (386,367)   (99,449)
Net current assets 457,595    38,323 
 
Total assets less current liabilities 492,769    61,008 
Creditors: amount falling due after more than one year   (28,128)
Net assets 492,769    32,880 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 492,669    32,780 
Shareholder's funds 492,769    32,880 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 05 April 2024 and were signed on its behalf by:


-------------------------------
M Goodacre
Director
2
General Information
Goodacre Boat Repairs and Refits Ltd is a private company, limited by shares, registered in England and Wales, registration number 05935351, registration address The Boatshed, Port Solent, Portsmouth, Hampshire, PO6 4TR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 24 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Equipment 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Office Equipment 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 9).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2022 44,902    44,902 
Additions  
Disposals  
At 31 July 2023 44,902    44,902 
Amortisation
At 01 August 2022 30,610    30,610 
Charge for year 1,922    1,922 
On disposals  
At 31 July 2023 32,532    32,532 
Net book values
At 31 July 2023 12,370    12,370 
At 31 July 2022 14,292    14,292 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 August 2022 9,235    22,111    2,426    33,772 
Additions 15,775        15,775 
Disposals      
At 31 July 2023 25,010    22,111    2,426    49,547 
Depreciation
At 01 August 2022 2,357    20,908    2,114    25,379 
Charge for year 1,032    301    31    1,364 
On disposals      
At 31 July 2023 3,389    21,209    2,145    26,743 
Net book values
Closing balance as at 31 July 2023 21,621    902    281    22,804 
Opening balance as at 01 August 2022 6,878    1,203    312    8,393 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
99 Class A shares of £1.00 each 99    99 
1 Class B share of £1.00 each  
100    100 

3