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Company registration number: 02421642







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


KEW MARINE LIMITED






































img49e2.png                        

 


KEW MARINE LIMITED
 


 
COMPANY INFORMATION


Directors
Mrs K E R Cronk (resigned 17 April 2025)
Mrs A Prideaux (appointed 17 April 2025)
Mr M A Prideaux (appointed 17 April 2025)




Registered number
02421642



Registered office
Kew Marine Tidal
Pontoon Mooring

Bush Road, Kew Bridge

Richmond

Surrey

TW9 3AN




Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG





 


KEW MARINE LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


KEW MARINE LIMITED
REGISTERED NUMBER:02421642



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
39,872
28,184

  
39,872
28,184

Current assets
  

Debtors: amounts falling due within one year
 5 
4,970
5,239

Cash at bank and in hand
  
28,871
28,027

  
33,841
33,266

Creditors: amounts falling due within one year
 6 
(52,805)
(28,691)

Net current (liabilities)/assets
  
 
 
(18,964)
 
 
4,575

Total assets less current liabilities
  
20,908
32,759

Creditors: amounts falling due after more than one year
 7 
(3,750)
(8,750)

Provisions for liabilities
  

Deferred tax
  
(6,091)
(5,388)

  
 
 
(6,091)
 
 
(5,388)

Net assets
  
11,067
18,621


Capital and reserves
  

Called up share capital 
  
101
2

Profit and loss account
  
10,966
18,619

  
11,067
18,621


Page 1

 


KEW MARINE LIMITED
REGISTERED NUMBER:02421642


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 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 by: 




................................................
Mr M A Prideaux
Director

Date: 3 June 2025

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

Page 2

 


KEW MARINE LIMITED
 


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

1.


General information

Kew Marine Limited is a private limited company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting 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 reporting 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 balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

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.

Page 3

 


KEW MARINE LIMITED
 


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

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

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:

Freehold property
-
25% Reducing balance
Plant and machinery
-
25% Reducing balance
Computer equipment
-
25% 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

 


KEW MARINE LIMITED
 


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

4.


Tangible fixed assets





Pontoon costs
Plant and machinery
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
38,855
119,723
4,123
162,701


Additions
24,551
-
-
24,551



At 31 March 2025

63,406
119,723
4,123
187,252



Depreciation


At 1 April 2024
14,957
116,625
2,935
134,517


Charge for the year on owned assets
11,783
779
301
12,863



At 31 March 2025

26,740
117,404
3,236
147,380



Net book value



At 31 March 2025
36,666
2,319
887
39,872



At 31 March 2024
23,898
3,098
1,188
28,184

Page 5

 


KEW MARINE LIMITED
 


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

5.


Debtors

2025
2024
£
£


Trade debtors
246
2,572

Other debtors
4,724
2,667

4,970
5,239



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
5,000
5,000

Trade creditors
23,424
-

Corporation tax
5,063
10,495

Other creditors
4,538
5,036

Accruals and deferred income
14,780
8,160

52,805
28,691



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
3,750
8,750

3,750
8,750


 
Page 6