Bath Narrowboats Ltd

Bath Narrowboats Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Bath Narrowboats Ltd Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Bath Narrowboats Ltd for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bath Narrowboats Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Bath Narrowboats Ltd, as a body, in accordance with the terms of our engagement letter dated 29 September 2025 Our work has been undertaken solely to prepare for your approval the accounts of Bath Narrowboats Ltd and state those matters that we have agreed to state to the Board of Directors of Bath Narrowboats Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bath Narrowboats Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Bath Narrowboats 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 Bath Narrowboats Ltd. You consider that Bath Narrowboats 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 Bath Narrowboats 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. 31 March 2025 .................................................... Turner and Partners LLP 24 James Street West Bath BA1 2BT 29 September 2025 1

Bath Narrowboats Ltd
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Bath Narrowboats Ltd for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bath Narrowboats Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Bath Narrowboats Ltd, as a body, in accordance with the terms of our engagement letter dated 29 September 2025 Our work has been undertaken solely to prepare for your approval the accounts of Bath Narrowboats Ltd and state those matters that we have agreed to state to the Board of Directors of Bath Narrowboats Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bath Narrowboats Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bath Narrowboats 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 Bath Narrowboats Ltd. You consider that Bath Narrowboats 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 Bath Narrowboats 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.
31 March 2025

....................................................

Turner and Partners LLP
24 James Street West
Bath
BA1 2BT
29 September 2025

1

Registered Number: 02365601 Bath Narrowboats Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	1	1
Tangible fixed assets	4	307,748	280,304
		307,749	280,305
Current assets
Stocks		5,000	5,000
Debtors		589	-
Cash at bank and in hand		54,210	8,145
		59,799	13,145
Creditors: amount falling due within one year		(211,433)	(173,990)
Net current assets		(151,634)	(160,845)

Total assets less current liabilities		156,115	119,460
Net assets		156,115	119,460

Capital and reserves
Called up share capital		81,341	81,341
Share premium account		46,642	46,642
Revaluation Reserves		32,446	32,446
Profit and loss account		(4,314)	(40,969)
Shareholders' funds		156,115	119,460

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

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 director on 29 September 2025 and were signed by:

-------------------------------
Lionel Meaden
Director

2

Bath Narrowboats Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Bath Narrowboats Ltd is a private company, limited by shares, registered in , registration number 02365601, registration address Sydney Wharf, Bathwick Hill, Bath, BA2 4EL.

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.

2.	Average number of employees Average number of employees during the year was 8 (2024 : 8).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	67,640	67,640
Additions	-	-
Disposals	-	-
At 31 March 2025	67,640	67,640
Amortisation
At 01 April 2024	67,639	67,639
Charge for year	-	-
On disposals	-	-
At 31 March 2025	67,639	67,639
Net book values
At 31 March 2025	1	1
At 31 March 2024	1	1

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	676,467	3,233	4,956	9,918	694,574
Additions	61,691	-	-	-	61,691
Disposals	-	-	-	-	-
At 31 March 2025	738,158	3,233	4,956	9,918	756,265
Depreciation
At 01 April 2024	402,226	2,907	3,661	5,476	414,270
Charge for year	33,593	81	129	444	34,247
On disposals	-	-	-	-	-
At 31 March 2025	435,819	2,988	3,790	5,920	448,517
Net book values
Closing balance as at 31 March 2025	302,339	245	1,166	3,998	307,748
Opening balance as at 01 April 2024	274,241	326	1,295	4,442	280,304

3

Registered Number: 02365601

Abridged Accounts

for the year ended 31 March 2025
for
BATH NARROWBOATS LTD