Registration number: 14522343

Niche Yachting Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	3

Niche Yachting Ltd

Company Information

Directors

Miss V L White G C D White

Registered office

49 North Street Martock Somerset TA12 6EH

Accountants

Lanham & Francis 77a Cheap Street Sherborne Dorset DT9 3BA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Niche Yachting Ltd
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Niche Yachting Ltd for the year ended 31 December 2024 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Niche Yachting Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Niche Yachting Ltd and state those matters that we have agreed to state to the Board of Directors of Niche Yachting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Niche Yachting Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Niche Yachting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Niche Yachting Ltd. You consider that Niche Yachting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Niche Yachting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Lanham & Francis
77a Cheap Street
Sherborne
Dorset
DT9 3BA

8 September 2025

Niche Yachting Ltd

(Registration number: 14522343)
Balance Sheet as at 31 December 2024

	2024 £	2023 £
Fixed assets	500	833
Current assets	9,874	8,109
Prepayments and accrued income	1,939	1,256
Creditors: Amounts falling due within one year	(2,312)	(7,330)
Net current assets	9,501	2,035
Total assets less current liabilities	10,001	2,868
Accruals and deferred income	(1,188)	(1,250)
	8,813	1,618
Capital and reserves	8,813	1,618

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
49 North Street
Martock
Somerset
TA12 6EH
United Kingdom

These financial statements were authorised for issue by the Board on 8 September 2025.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

These financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Niche Yachting Ltd

(Registration number: 14522343)
Balance Sheet as at 31 December 2024 (continued)

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2025 and signed on its behalf by:
 

Miss V L White Director