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Company Registration No. 10281973 (England and Wales)
SUPERYACHT-AV LTD Unaudited accounts for the year ended 30 June 2025
SUPERYACHT-AV LTD Unaudited accounts Contents
Page
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SUPERYACHT-AV LTD Company Information for the year ended 30 June 2025
Director
C.R. Bradley
Company Number
10281973 (England and Wales)
Registered Office
The Reading Rooms Burnleys Buildings Wakefield West Yorkshire Wf4 4DL United Kingdom
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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SUPERYACHT-AV LTD Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,087 
3,466 
Current assets
Debtors
371 
- 
Cash at bank and in hand
12,664 
19,693 
13,035 
19,693 
Creditors: amounts falling due within one year
(1,771)
(1,366)
Net current assets
11,264 
18,327 
Total assets less current liabilities
14,351 
21,793 
Provisions for liabilities
Deferred tax
(587)
(659)
Net assets
13,764 
21,134 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,664 
21,034 
Shareholders' funds
13,764 
21,134 
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2025 and were signed on its behalf by
C.R. Bradley Director Company Registration No. 10281973
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SUPERYACHT-AV LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
SUPERYACHT-AV LTD is a private company, limited by shares, registered in England and Wales, registration number 10281973. The registered office is The Reading Rooms, Burnleys Buildings, Wakefield, West Yorkshire, Wf4 4DL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance basis
Computer equipment
20% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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SUPERYACHT-AV LTD Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2024
4,610 
768 
5,378 
Additions
391 
- 
391 
At 30 June 2025
5,001 
768 
5,769 
Depreciation
At 1 July 2024
1,758 
154 
1,912 
Charge for the year
649 
121 
770 
At 30 June 2025
2,407 
275 
2,682 
Net book value
At 30 June 2025
2,594 
493 
3,087 
At 30 June 2024
2,852 
614 
3,466 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
371 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
334 
Taxes and social security
662 
114 
Loans from directors
459 
68 
Accruals
650 
850 
1,771 
1,366 
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
587 
659 
2025 
2024 
£ 
£ 
Provision at start of year
659 
190 
(Credited)/charged to the profit and loss account
(72)
469 
Provision at end of year
587 
659 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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SUPERYACHT-AV LTD Notes to the Accounts for the year ended 30 June 2025
9
Transactions with related parties
The company is in receipt of a loan amounting to £459.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year. During the year, total dividends of £10,000 (2024: Nil) were paid to the director.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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