Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.2024-01-01falsetruemanagement of moorings22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07479140 2024-01-01 2024-12-31 07479140 2023-01-01 2023-12-31 07479140 2024-12-31 07479140 2023-12-31 07479140 c:Director1 2024-01-01 2024-12-31 07479140 c:Director2 2024-01-01 2024-12-31 07479140 c:RegisteredOffice 2024-01-01 2024-12-31 07479140 d:Buildings d:LongLeaseholdAssets 2024-01-01 2024-12-31 07479140 d:Buildings d:LongLeaseholdAssets 2024-12-31 07479140 d:Buildings d:LongLeaseholdAssets 2023-12-31 07479140 d:PlantMachinery 2024-01-01 2024-12-31 07479140 d:PlantMachinery 2024-12-31 07479140 d:PlantMachinery 2023-12-31 07479140 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07479140 d:MotorVehicles 2024-01-01 2024-12-31 07479140 d:MotorVehicles 2024-12-31 07479140 d:MotorVehicles 2023-12-31 07479140 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07479140 d:OfficeEquipment 2024-01-01 2024-12-31 07479140 d:OfficeEquipment 2024-12-31 07479140 d:OfficeEquipment 2023-12-31 07479140 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07479140 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 07479140 d:OtherPropertyPlantEquipment 2024-12-31 07479140 d:OtherPropertyPlantEquipment 2023-12-31 07479140 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07479140 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07479140 d:FreeholdInvestmentProperty 2023-12-31 07479140 d:CurrentFinancialInstruments 2024-12-31 07479140 d:CurrentFinancialInstruments 2023-12-31 07479140 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07479140 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07479140 d:ShareCapital 2024-12-31 07479140 d:ShareCapital 2023-12-31 07479140 d:InvestmentPropertiesRevaluationReserve 2024-01-01 2024-12-31 07479140 d:InvestmentPropertiesRevaluationReserve 2024-12-31 07479140 d:InvestmentPropertiesRevaluationReserve 2023-12-31 07479140 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07479140 d:RetainedEarningsAccumulatedLosses 2024-12-31 07479140 d:RetainedEarningsAccumulatedLosses 2023-12-31 07479140 c:OrdinaryShareClass1 2024-01-01 2024-12-31 07479140 c:OrdinaryShareClass1 2024-12-31 07479140 c:OrdinaryShareClass2 2024-01-01 2024-12-31 07479140 c:OrdinaryShareClass2 2024-12-31 07479140 c:OrdinaryShareClass3 2024-01-01 2024-12-31 07479140 c:OrdinaryShareClass3 2024-12-31 07479140 c:FRS102 2024-01-01 2024-12-31 07479140 c:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 07479140 c:FullAccounts 2024-01-01 2024-12-31 07479140 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07479140 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-01-01 2024-12-31 07479140 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-12-31 07479140 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-12-31 07479140 2 2024-01-01 2024-12-31 07479140 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07479140










THAMESMOORING.COM (UK) LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
THAMESMOORING.COM (UK) LTD
 
 
COMPANY INFORMATION


Directors
M E Barnes 
Mrs P L Barnes 




Registered number
07479140



Registered office
7 The Close

Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
THAMESMOORING.COM (UK) LTD
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 9


 
THAMESMOORING.COM (UK) LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THAMESMOORING.COM (UK) LTD
FOR THE YEAR ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Thamesmooring.com (UK) Ltd for the year ended 31 December 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Thamesmooring.com (UK) Ltd, as a body, in accordance with the terms of our engagement letter dated 27 February 2024Our work has been undertaken solely to prepare for your approval the financial statements of Thamesmooring.com (UK) Ltd and state those matters that we have agreed to state to the Board of directors of Thamesmooring.com (UK) Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Thamesmooring.com (UK) Ltd and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Thamesmooring.com (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Thamesmooring.com (UK) Ltd. You consider that Thamesmooring.com (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Thamesmooring.com (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ

5 March 2025
Page 1

 
THAMESMOORING.COM (UK) LTD
REGISTERED NUMBER: 07479140

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
186,936
153,760

Investment property
 5 
670,000
670,000

  
856,936
823,760

Current assets
  

Stocks
 6 
124,196
114,777

Debtors: amounts falling due within one year
 7 
20,187
9,482

Bank and cash balances
  
45,576
73,365

  
189,959
197,624

Creditors: amounts falling due within one year
 8 
(63,956)
(83,950)

Net current assets
  
 
 
126,003
 
 
113,674

Total assets less current liabilities
  
982,939
937,434

Provisions for liabilities
  

Deferred tax
  
(27,821)
(19,356)

Net assets
  
955,118
918,078


Capital and reserves
  

Called up share capital 
 9 
100
100

Investment property reserve
 10 
25,400
25,400

Profit and loss account
 10 
929,618
892,578

  
955,118
918,078

Page 2

 
THAMESMOORING.COM (UK) LTD
REGISTERED NUMBER: 07479140
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider 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 directors acknowledge their 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 profit and loss account 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 5 March 2025.






M E Barnes
Director

The notes on pages 4 to 9 form part of these financial statements.
Page 3

 
THAMESMOORING.COM (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Thamesmooring.com UK Limited is a private company limited by shares.  It is both incorporated and domiciled in England and Wales.  The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The Company's principal activity is that of the continued management of moorings and the Company's principal places of activity are London and Norfolk.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises revenue recognised by the Company in respect of services supplied during the year. Turnover is recorded once there is a right to the consideration due.
Rents receivable by the Company, are recognised on an accruals basis.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

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

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. 

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
THAMESMOORING.COM (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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 or using the straight-line method .

Depreciation is provided on the following basis:

L/Term Leasehold Property
-
150 years straight line
Plant and machinery
-
20% reducing balance
Motor vehicles
-
20% reducing balance
Office equipment
-
33% straight line

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.

 
2.7

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Profit and loss account.

 
2.8

Stocks and work in progress

Work in progress and finished goods include labour and attributable overheads.
At each balance sheet date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its selling price less costs to compete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

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.

 
2.10

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.

Page 5

 
THAMESMOORING.COM (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

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.

 
2.12

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.13

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 2 (2023 - 2).

Page 6

 
THAMESMOORING.COM (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





L/Term Leasehold Property
Plant and machinery
Motor vehicles
Office equipment
Boats
Total

£
£
£
£
£
£



Cost or valuation


At 1 January 2024
102,123
6,659
42,050
3,502
99,766
254,100


Additions
-
2,320
42,605
899
-
45,824


Disposals
-
(1,777)
-
(305)
-
(2,082)



At 31 December 2024

102,123
7,202
84,655
4,096
99,766
297,842



Depreciation


At 1 January 2024
1,362
4,123
24,826
2,954
67,075
100,340


Charge for the year on owned assets
681
929
3,800
487
6,538
12,435


Disposals
-
(1,564)
-
(305)
-
(1,869)



At 31 December 2024

2,043
3,488
28,626
3,136
73,613
110,906



Net book value



At 31 December 2024
100,080
3,714
56,029
960
26,153
186,936



At 31 December 2023
100,761
2,536
17,224
548
32,691
153,760


5.


Investment property


Freehold investment property

£



Valuation


At 1 January 2024 and at 31 December 2024
670,000

The 2024 valuations were made by the director.




Page 7

 
THAMESMOORING.COM (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Stocks

2024
2023
£
£

Work in progress
124,196
114,777

124,196
114,777



7.


Debtors

2024
2023
£
£


Trade debtors
9,278
6,052

Other debtors
5,131
-

Prepayments and accrued income
5,778
3,430

20,187
9,482



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
471
4,249

Corporation tax
3,359
17,546

Other taxation and social security
-
594

Other creditors
54,259
57,530

Accruals and deferred income
5,867
4,031

63,956
83,950



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



30 A Ordinary shares of £1.00 each
30
30
30 B Ordinary shares of £1.00 each
30
30
40 C Ordinary shares of £1.00 each
40
40

100

100


Page 8

 
THAMESMOORING.COM (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Reserves

Other reserves

The fair value reserve represents the cumulative value of revaluations of the Company's investment properties to fair value, net of deferred tax. The amounts debited or credited to this reserve are transfers from the profit and loss account. Deferred tax is provided for on these fair value adjustments at the standard rate of corporation tax applicable in the UK.

Profit and loss account

The profit and loss account includes all current and prior period retained profit and losses.


11.Commitments, guarantees and contingencies

At 31 December 2024, the Company had total financial commitments, guarantees and contingencies which are not included in the balance sheet amounting to £446 (2023: £6,248).


12.


Related party transactions

At 31 December 2024, the directors loan account balance was £54,259 (2023: £57,530)

 
Page 9