Rochester Marine Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01793607 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Rochester Marine Developments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M Entecott

REGISTERED OFFICE:

375 High St.

Rochester

Kent

ME1 1DA

REGISTERED NUMBER:

01793607 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

14,146

CURRENT ASSETS

Debtors

6

73,679

Cash at bank and in hand

3,988

77,667

CREDITORS

Amounts falling due within one year

7

4,038

NET CURRENT ASSETS

73,629

TOTAL ASSETS LESS CURRENT
LIABILITIES

87,775

PROVISIONS FOR LIABILITIES

8

37

NET ASSETS

87,738

CAPITAL AND RESERVES

Called up share capital

100

Revaluation reserve

9

8,097

Retained earnings

9

79,541

87,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2025 and were signed by:

M Entecott - Director

1.	STATUTORY INFORMATION

Rochester Marine Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Amounts are rounded to the nearest Pound Sterling.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents moorings and related charges and is recognised over the term of the rental period on a straight line basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Tangible assets are initially measured at cost and subsequently measured at cost, net of depreciation. The value of the moorings is determined by the directors at each reporting date based on a multiple of annual rental income.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 February 2024

and 31 January 2025

14,000

11,486

25,486

DEPRECIATION

At 1 February 2024

and 31 January 2025

-

11,340

NET BOOK VALUE

At 31 January 2025

14,000

146

14,146

At 31 January 2024

14,000

146

14,146

Cost or valuation at 31 January 2025 is represented by:

Land and

buildings

£

Valuation in 2024

8,097

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

FREEHOLD PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

14,000

CLIENT SCREEN TOTAL

=

-

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

PLANT AND MACHINERY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

11,486

CLIENT SCREEN TOTAL

=

-

The property was revalued by the directors on 31 January 2024. The value of the moorings is determined by the directors at each reporting date based on a multiple of annual rental income.

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/1/25

31/1/24

£

Amounts owed by group undertakings

73,679

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

Taxation

1,918

Accrued expenses

2,120

4,038

8.	PROVISIONS FOR LIABILITIES

31/1/25

31/1/24

£

Deferred tax

37

Deferred

tax

£

Balance at 1 February 2024

37

Balance at 31 January 2025

37

**

BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF

-

DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB

37

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 February 2024

79,541

8,097

87,638

Profit for the year

-

At 31 January 2025

79,541

8,097

87,638

10.	RELATED PARTY DISCLOSURES

Related party transactions with the parent company were conducted at arms length and at market rate. The company has therefore chosen not to disclose these transactions within these financial statements as permitted by FRS 102 section 1A. There are no other disclosable related party transactions. Amounts owed by the parent company and to group companies are disclosed in the notes of these financial statements.

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Featherstone's, Limited.

The ultimate parent company is 2D8 Limited.

The ultimate controlling party is Miss L E Pitham, the sole director of 2D8 Limited and shareholder who owns all voting classes of shares in the company

The address of the ultimate parent company's registered office is 14a Farwig Lane, Bromley, England, BR1 3RB, which is also its principal place of business.