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Company Registration No. 06755207 (England and Wales)
LEISURE BOAT UK LTD Unaudited accounts for the year ended 31 March 2024
LEISURE BOAT UK LTD Unaudited accounts Contents
Page
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LEISURE BOAT UK LTD Company Information for the year ended 31 March 2024
Director
Matthew Bishop
Company Number
06755207 (England and Wales)
Registered Office
LEAM BOAT CENTRE MILL RD LEAMINGTON SPA WARWICKSHIRE CV31 1BE
Accountants
Accounts and Returns Ltd 26 Smith St Warwick CV34 4HS
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LEISURE BOAT UK LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,747 
3,982 
Current assets
Inventories
20,627 
30,670 
Debtors
65,665 
123,212 
Cash at bank and in hand
824,699 
725,629 
910,991 
879,511 
Creditors: amounts falling due within one year
(53,613)
(75,854)
Net current assets
857,378 
803,657 
Total assets less current liabilities
890,125 
807,639 
Creditors: amounts falling due after more than one year
- 
(186)
Net assets
890,125 
807,453 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
890,025 
807,353 
Shareholders' funds
890,125 
807,453 
For the year ending 31 March 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 June 2024 and were signed on its behalf by
Matthew Bishop Director Company Registration No. 06755207
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LEISURE BOAT UK LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
LEISURE BOAT UK LTD is a private company, limited by shares, registered in England and Wales, registration number 06755207. The registered office is LEAM BOAT CENTRE, MILL RD, LEAMINGTON SPA, WARWICKSHIRE, CV31 1BE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
24,360 
12,483 
36,843 
Additions
- 
39,680 
39,680 
At 31 March 2024
24,360 
52,163 
76,523 
Depreciation
At 1 April 2023
23,594 
9,267 
32,861 
Charge for the year
191 
10,724 
10,915 
At 31 March 2024
23,785 
19,991 
43,776 
Net book value
At 31 March 2024
575 
32,172 
32,747 
At 31 March 2023
766 
3,216 
3,982 
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LEISURE BOAT UK LTD Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
64,665 
113,212 
Other debtors
1,000 
10,000 
65,665 
123,212 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
21,585 
26,220 
Taxes and social security
30,636 
48,784 
Accruals
1,392 
850 
53,613 
75,854 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
186 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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