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Registered Number: 03476097
England and Wales
DUDLEY WATER SPORTS CENTRE LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2023 End date: 30 September 2024

Dudley Water Sports Centre Limited Contents Page For the year ended 30 September 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Dudley Water Sports Centre Limited Accountants' Report For the year ended 30 September 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2024 . 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. Handmill Taxation Ltd 30 September 2024 .................................................... Handmill Taxation Ltd Spencer House 114 High Street Wordsley, Stourbridge West Midlands DY8 5QR 18 June 2025 1

Dudley Water Sports Centre Limited Statement of Financial Position As at 30 September 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 39,716 |  | 14,606
|  | 39,716 |  | 14,606
Current assets |  |  |
Stocks |  | 831 |  | 226
Debtors |  | 3,058 |  | 2,253
Cash at bank and in hand |  | 36,248 |  | 55,977
|  | 40,137 |  | 58,456
Creditors: amount falling due within one year |  | (3,651) |  | (3,632)
Net current assets |  | 36,486 |  | 54,824
Total assets less current liabilities |  | 76,202 |  | 69,430
Provisions for liabilities |  | (2,939) |  | (2,939)
Net assets |  | 73,263 |  | 66,491
Capital and reserves |  |  |
Called up share capital | 4 | 101 |  | 101
Profit and loss account |  | 73,162 |  | 66,390
Shareholders' funds |  | 73,263 |  | 66,491
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 18 June 2025 and were signed on its behalf by:
------------------------------- Ashley Lloyd-Roberts Secretary | ------------------------------- Steven Leslie Ridley Director
2

Dudley Water Sports Centre Limited Notes to the Abridged Financial Statements For the year ended 30 September 2024
General Information Dudley Water Sports Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 03476097, registration address Dudley Water Sports Centre, Lodge Farm Reservoir, Highbridge Road, Dudley, West Midlands, DY2 0HB. 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. 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:
Land and Buildings | 3 - 10 years Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2023 : 0).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 October 2023 | 32,067 |  | 4,447 |  | 1,948 |  | 38,462
Additions | 33,270 |  | 3,559 |  | - |  | 36,829
Disposals | - |  | - |  | - |  | -
At 30 September 2024 | 65,337 |  | 8,006 |  | 1,948 |  | 75,291
Depreciation
At 01 October 2023 | 23,216 |  | 445 |  | 195 |  | 23,856
Charge for year | 11,524 |  | - |  | 195 |  | 11,719
On disposals | - |  | - |  | - |  | -
At 30 September 2024 | 34,740 |  | 445 |  | 390 |  | 35,575
Net book values
Closing balance as at 30 September 2024 | 30,597 |  | 7,561 |  | 1,558 |  | 39,716
Opening balance as at 01 October 2023 | 8,851 |  | 4,002 |  | 1,753 |  | 14,606
4. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
101 Class A shares of £1.00 each | 101 |  | 101
| 101 |  | 101
3