West Mersea Marine Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03111540

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		81,522		81,791

			81,522		81,791
CURRENT ASSETS
Debtors	5	-		144
Cash at bank and in hand		3,298		3,571

		3,298		3,715
Creditors: Amounts Falling Due Within One Year	6	(78,912 )		(76,922 )

NET CURRENT ASSETS (LIABILITIES)			(75,614 )		(73,207 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,908		8,584

Creditors: Amounts Falling Due After More Than One Year	7		(40,800 )		(40,800 )

NET LIABILITIES			(34,892 )		(32,216 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(34,992 )		(32,316 )

SHAREHOLDERS' FUNDS			(34,892)		(32,216)

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West Mersea Marine Engineering Limited

Balance Sheet (continued)

As At 31 October 2024

For the year ending 31 October 2024 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Ann Cawley

Director

17 July 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

West Mersea Marine Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03111540 . The registered office is 108 Sandford Road, Chelmsford, Essex, CM2 6DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not Depreciated
Leasehold
Plant & Machinery	15% Reducing Balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

0Average number of employees, including directors, during the year was: NIL (2023: NIL)

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West Mersea Marine Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 November 2023	80,000	63,475	143,475

As at 31 October 2024	80,000	63,475	143,475

Depreciation
As at 1 November 2023	-	61,684	61,684
Provided during the period	-	269	269

As at 31 October 2024	-	61,953	61,953

Net Book Value
As at 31 October 2024	80,000	1,522	81,522

As at 1 November 2023	80,000	1,791	81,791

5. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	-	144

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other creditors	78,912	76,922

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	40,800	40,800

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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