Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30Repair of boats2023-10-01false11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13646166 2023-10-01 2024-09-30 13646166 2022-10-01 2023-09-30 13646166 2024-09-30 13646166 2023-09-30 13646166 c:Director1 2023-10-01 2024-09-30 13646166 d:PlantMachinery 2023-10-01 2024-09-30 13646166 d:PlantMachinery 2024-09-30 13646166 d:PlantMachinery 2023-09-30 13646166 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13646166 d:FurnitureFittings 2023-10-01 2024-09-30 13646166 d:FurnitureFittings 2024-09-30 13646166 d:FurnitureFittings 2023-09-30 13646166 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13646166 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13646166 d:CurrentFinancialInstruments 2024-09-30 13646166 d:CurrentFinancialInstruments 2023-09-30 13646166 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13646166 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13646166 d:ShareCapital 2024-09-30 13646166 d:ShareCapital 2023-09-30 13646166 c:FRS102 2023-10-01 2024-09-30 13646166 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13646166 c:FullAccounts 2023-10-01 2024-09-30 13646166 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13646166 2 2023-10-01 2024-09-30 13646166 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 13646166









HAWKINS MARINE SERVICES LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
HAWKINS MARINE SERVICES LTD
REGISTERED NUMBER: 13646166

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,829
11,574

  
10,829
11,574

Current assets
  

Debtors: amounts falling due within one year
 5 
1,208
5,808

Cash at bank and in hand
 6 
11,500
9,844

  
12,708
15,652

Creditors: amounts falling due within one year
 7 
(23,536)
(27,225)

Net current liabilities
  
 
 
(10,828)
 
 
(11,573)

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1

Page 1

 
HAWKINS MARINE SERVICES LTD
REGISTERED NUMBER: 13646166
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 February 2025.




................................................
Colin Hawkins
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
HAWKINS MARINE SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Hawkins Marine Services Ltd is a private company, incorporated in England and Wales, limited by its share capital. The principal activity of the Company is the repair and maintenance of boats.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3

 
HAWKINS MARINE SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Fixtures and fittings
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
HAWKINS MARINE SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 October 2023
17,000
868
17,868


Additions
-
1,962
1,962



At 30 September 2024

17,000
2,830
19,830



Depreciation


At 1 October 2023
6,120
174
6,294


Charge for the year on owned assets
2,176
531
2,707



At 30 September 2024

8,296
705
9,001



Net book value



At 30 September 2024
8,704
2,125
10,829



At 30 September 2023
10,880
694
11,574

Page 5

 
HAWKINS MARINE SERVICES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,208
5,808

1,208
5,808



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
11,500
9,844

11,500
9,844



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
8,578
9,875

Other creditors
13,764
16,198

Accruals and deferred income
1,194
1,152

23,536
27,225



8.


Controlling party

The Company is controlled by the director, Colin Hawkins, by virtue of his shareholding, as described in the Director's report.
 
Page 6