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Registered number: 11265398










HAMPSHIRE MARINE LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025



 
HAMPSHIRE MARINE LIMITED
REGISTERED NUMBER: 11265398

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
88
110

Tangible assets
 5 
2,042
803

  
2,130
913

Current assets
  

Debtors: amounts falling due within one year
 6 
112,067
44,928

Cash at bank and in hand
 7 
136,386
460,253

  
248,453
505,181

Current liabilities
  

Creditors: amounts falling due within one year
 8 
(67,679)
(101,780)

Net current assets
  
 
 
180,774
 
 
403,401

Net assets
  
182,904
404,314


Capital and reserves
  

Called up share capital 
 9 
10
10

Profit and loss account
  
182,894
404,304

  
182,904
404,314


Page 1

 
HAMPSHIRE MARINE LIMITED
REGISTERED NUMBER: 11265398

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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 by: 




D Smith
Director

Date: 20 June 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
HAMPSHIRE MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Hampshire Marine Limited (registered number 11265398) is a private company limited by share capital and incorporated in England and Wales under the Companies Act. The address of the principal place of business is 20 St Andrew Street, London, EC4A 3AG. The registered office address is The White Building, 1-4 Cumberland Place, Southampton, Hampshire, SO15 2NP.

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 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

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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
HAMPSHIRE MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.


 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25% per annum

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

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 4

 
HAMPSHIRE MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, 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.

 
2.9

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 3 (2024 - 3).


Page 5

 
HAMPSHIRE MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Intangible assets




Patents

£



Cost


At 1 April 2024
220



At 31 March 2025

220



Amortisation


At 1 April 2024
110


Charge for the year on owned assets
22



At 31 March 2025

132



Net book value



At 31 March 2025
88



At 31 March 2024
110



Page 6

 
HAMPSHIRE MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 April 2024
3,507


Additions
2,051



At 31 March 2025

5,558



Depreciation


At 1 April 2024
2,704


Charge for the year on owned assets
812



At 31 March 2025

3,516



Net book value



At 31 March 2025
2,042



At 31 March 2024
803


6.


Debtors: amounts falling due within one year

2025
2024
£
£


Trade debtors
105,815
33,677

Other debtors
507
9,131

Prepayments and accrued income
5,745
2,120

112,067
44,928



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
136,386
460,253

136,386
460,253


Page 7

 
HAMPSHIRE MARINE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: amounts falling due within one year

2025
2024
£
£

Corporation tax
40,477
69,875

Other taxation and social security
490
3,099

Other creditors
24,257
26,456

Accruals and deferred income
2,455
2,350

67,679
101,780



9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



10 (2024 - 10) Ordinary shares of £1.00 each
10
10



Page 8