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QUAYMOTO LIMITED

Registered Number
04894016
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

QUAYMOTO LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

PETERS, Matthew Robin Dean
PETERS, Robin John Dean

Registered Address

Units 1-2 Devon Arms Yard
Quay Road
Teignmouth
TQ14 8ER

Registered Number

04894016 (England and Wales)
QUAYMOTO LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets46,5458,181
6,5458,181
Current assets
Stocks512,9504,450
Debtors68,46212,547
Cash at bank and on hand138,886110,626
160,298127,623
Creditors amounts falling due within one year7(27,008)(22,158)
Net current assets (liabilities)133,290105,465
Total assets less current liabilities139,835113,646
Creditors amounts falling due after one year8(14,583)(21,583)
Net assets125,25292,063
Capital and reserves
Called up share capital11
Profit and loss account125,25192,062
Shareholders' funds125,25292,063
The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2025, and are signed on its behalf by:
PETERS, Robin John Dean
Director
Registered Company No. 04894016
QUAYMOTO LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 October 2370,00070,000
At 30 September 2470,00070,000
Amortisation and impairment
At 01 October 2370,00070,000
At 30 September 2470,00070,000
Net book value
At 30 September 24--
At 30 September 23--
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 October 2354,20254,202
At 30 September 2454,20254,202
Depreciation and impairment
At 01 October 2346,02146,021
Charge for year1,6361,636
At 30 September 2447,65747,657
Net book value
At 30 September 246,5456,545
At 30 September 238,1818,181
5.Stocks

2024

2023

££
Finished goods12,9504,450
Total12,9504,450
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables626151
Other debtors7,83612,396
Total8,46212,547
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6,9648,844
Taxation and social security20,01413,284
Other creditors3030
Total27,00822,158
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts14,58321,583
Total14,58321,583