IRIS Accounts Production v25.3.0.601 10836344 Board of Directors Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10836344 2024-06-30 10836344 2025-06-30 10836344 2024-07-01 2025-06-30 10836344 2023-06-30 10836344 2023-07-01 2024-06-30 10836344 2024-06-30 10836344 ns15:EnglandWales 2024-07-01 2025-06-30 10836344 ns14:PoundSterling 2024-07-01 2025-06-30 10836344 ns10:Director1 2024-07-01 2025-06-30 10836344 ns10:Director2 2024-07-01 2025-06-30 10836344 ns10:CompanyLimitedByGuarantee 2024-07-01 2025-06-30 10836344 ns10:SmallEntities 2024-07-01 2025-06-30 10836344 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10836344 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 10836344 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10836344 ns10:FullAccounts 2024-07-01 2025-06-30 10836344 ns10:Director4 2024-07-01 2025-06-30 10836344 ns10:Director6 2024-07-01 2025-06-30 10836344 ns10:Director10 2024-07-01 2025-06-30 10836344 ns10:Director12 2024-07-01 2025-06-30 10836344 ns10:Director13 2024-07-01 2025-06-30 10836344 ns10:Director14 2024-07-01 2025-06-30 10836344 ns10:Director15 2024-07-01 2025-06-30 10836344 ns10:Director16 2024-07-01 2025-06-30 10836344 ns10:CompanySecretary1 2024-07-01 2025-06-30 10836344 ns10:RegisteredOffice 2024-07-01 2025-06-30 10836344 ns5:CurrentFinancialInstruments 2025-06-30 10836344 ns5:CurrentFinancialInstruments 2024-06-30 10836344 ns5:SharePremium 2025-06-30 10836344 ns5:SharePremium 2024-06-30 10836344 ns5:RevaluationReserve 2025-06-30 10836344 ns5:RevaluationReserve 2024-06-30 10836344 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 10836344 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 10836344 ns5:MotorVehicles 2024-07-01 2025-06-30 10836344 ns5:ComputerEquipment 2024-07-01 2025-06-30 10836344 ns5:MotorVehicles 2024-06-30 10836344 ns5:ComputerEquipment 2024-06-30 10836344 ns5:MotorVehicles 2025-06-30 10836344 ns5:ComputerEquipment 2025-06-30 10836344 ns5:MotorVehicles 2024-06-30 10836344 ns5:ComputerEquipment 2024-06-30 10836344 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 10836344 ns5:SharePremium 2024-06-30 10836344 ns5:RevaluationReserve 2024-06-30 10836344 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 10836344 ns5:SharePremium 2024-07-01 2025-06-30 10836344 ns5:RevaluationReserve 2024-07-01 2025-06-30

REGISTERED NUMBER: 10836344 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Cabot Cruising Club |

| Cabot Cruising Club (Registered number: 10836344) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Cabot Cruising Club |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mr A R Farrow

| Ms F Stewart

| Ms K Jago

| Mr D McGeeney

| Mr B Arrowsmith-Ewing

| Mr P Blatchford

| Mr R Leith

| Ms A Sharman

| Mr J Sipson

| Mr J Gilfellan

| SECRETARY: | Ms K Jago

| REGISTERED OFFICE: | John Sebastian Quay

| Bathurst Basin

| Bristol

| BS1 6SG

| REGISTERED NUMBER: | 10836344 (England and Wales)

| ACCOUNTANTS: | Wormald & Partners

| Chartered Accountants (ICAEW)

| Brunel House

| 11 The Promenade

| Clifton Down

| Bristol

| BS8 3NG

| Cabot Cruising Club (Registered number: 10836344) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,559 |  | 5,620 |  |

CURRENT ASSETS

Stocks | 2,925 |  | 3,020 |  |

Cash at bank and in hand | 5 | 144,097 |  | 130,624 |  |

147,022 |  | 133,644 |  |

CREDITORS

Amounts falling due within one year | 6 | 17,266 |  | 10,650 |  |

NET CURRENT ASSETS | 129,756 |  | 122,994 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 134,315 |  | 128,614 |  |

RESERVES

Annual Social Fund | 7 | 3,946 |  | 4,946 |  |

Sinking Fund | 7 | 91,989 |  | 82,813 |  |

Income and expenditure account | 7 | 38,380 |  | 40,855 |  |

134,315 |  | 128,614 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mr D McGeeney - Director

Mr B Arrowsmith-Ewing - Director

| Cabot Cruising Club (Registered number: 10836344) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Cabot Cruising Club is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The company is recognised to have Community Amateur Sports Club status in line with HM Revenue & Customs requirements.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Income recognition

| Turnover comprises of the value of bar sales made by the club and are included as they arise.

| Members subscriptions and annual social fund income is recognised in full at the commencement of the membership year in the period to which the subscription relates.

| Hire income is recognised when the event has taken place.

| Donations are recognised as income on receipt.

| The company recognised revenue when the amount of income can be reliably measured. It is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

| Tangible fixed assets

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

| John Sebastian | - | 5% on reducing balance

| Other Equipment | - | 15% on straight line basis

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| Cabot Cruising Club (Registered number: 10836344) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| John |  | Other |

| Sebastian |  | Equipment |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 3,764 |  | 6,202 |  | 9,966 |  |

| DEPRECIATION

| At 1 July 2024 | 1,135 |  | 3,211 |  | 4,346 |  |

| Charge for year | 131 |  | 930 |  | 1,061 |  |

| At 30 June 2025 | 1,266 |  | 4,141 |  | 5,407 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,498 |  | 2,061 |  | 4,559 |  |

| At 30 June 2024 | 2,629 |  | 2,991 |  | 5,620 |  |

5. | CASH AT BANK AND IN HAND

2025 | 2024 |

£ | £ |

| Debenture deposits | 8,849 |  | 9,887 |  |

| Sinking Fund Account | 91,989 |  | 82,813 |  |

| Current Account - Treasurer | 33,730 |  | 27,061 |  |

| Current Account - Bar | 5,336 |  | 5,418 |  |

| Current Account - ASF | 3,983 |  | 5,301 |  |

| Cash in hand - Bar | 210 |  | 144 |  |

144,097 |  | 130,624 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 6,958 |  | 6,958 |  |

| Trade Creditors | 10,308 |  | 3,692 |  |

17,266 |  | 10,650 |  |

7. | RESERVES

| Income |

| and |  | Annual |

| expenditure |  | Social |  | Sinking |

| account |  | Fund |  | Fund |  | Totals

£ | £ | £ | £ |

| At 1 July 2024 | 40,855 |  | 4,946 |  | 82,813 |  | 128,614 |  |

| Surplus for the year | 5,701 |  | 5,701 |  |

| Transfer | (8,176 | ) | (1,000 | ) | 9,176 |  | - |  |

| At 30 June 2025 | 38,380 |  | 3,946 |  | 91,989 |  | 134,315 |  |