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Registered Number: 15243333
England and Wales

 

 

 

THE BEPTON BOAT COMPANY LIMITED



Abridged Accounts
 


Period of accounts

Start date: 28 October 2023

End date: 31 March 2025
 
 
Notes
 
2025
£
Fixed assets    
Intangible fixed assets 3 4,649 
4,649 
Current assets    
Stocks 170,699 
Debtors 8,092 
Cash at bank and in hand 1,320 
180,111 
Creditors: amount falling due within one year (232,072)
Net current assets (51,961)
 
Total assets less current liabilities (47,312)
Net assets (47,312)
 

Capital and reserves
   
Called up share capital 100 
Profit and loss account (47,412)
Shareholders' funds (47,312)
 


For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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 01 July 2025 and were signed on its behalf by:


-------------------------------
Matthew Christopher Abbiss
Director
1
General Information
THE BEPTON BOAT COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15243333, registration address c/o MOORHURST PARTNERS LLP, SUITE 39 ALBERT BUILDINGS, 49 QUEEN VICTORIA STREET, LONDON, EC4N 4SA.

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.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 3 years.
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.
2.

Average number of employees

Average number of employees during the period was 0.
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 28 October 2023  
Additions 6,974    6,974 
Disposals  
At 31 March 2025 6,974    6,974 
Amortisation
At 28 October 2023  
Charge for period 2,325    2,325 
On disposals  
At 31 March 2025 2,325    2,325 
Net book values
At 31 March 2025 4,649    4,649 
At 27 October 2023  


2