REGISTERED NUMBER: 07206415 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MARINE MANAGEMENT SUPPORT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Shotts

L D Shotts

REGISTERED OFFICE:

26 Montserrat Road

Lee-on-the-Solent

Hampshire

PO13 9LT

REGISTERED NUMBER:

07206415 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Tangible assets

4

707

855

CURRENT ASSETS

Debtors

5

1,326

11,242

Cash at bank

299

2,016

1,625

13,258

CREDITORS

Amounts falling due within one year

6

6,923

3,419

NET CURRENT (LIABILITIES)/ASSETS

(5,298

)

9,839

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,591

)

10,694

PROVISIONS FOR LIABILITIES

7

134

162

NET (LIABILITIES)/ASSETS

(4,725

)

10,532

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(4,726

)

10,531

11

(4,725

)

10,532

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

Mrs K Shotts - Director

1.	STATUTORY INFORMATION

Marine Management Support 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,038

856

4,673

8,567

DEPRECIATION

At 1 April 2024

2,506

735

4,471

7,712

Charge for year

80

18

50

148

At 31 March 2025

2,586

753

4,521

7,860

NET BOOK VALUE

At 31 March 2025

452

103

152

707

At 31 March 2024

532

121

202

855

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

238

6,636

Other debtors

1,088

4,606

1,326

11,242

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

3,081

Other creditors

6,923

338

6,923

3,419

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

134

162

Deferred

tax

£

Balance at 1 April 2024

162

Credit to Income Statement during year

(28

)

Balance at 31 March 2025

134

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mrs K Shotts and Mrs K Shotts

Balance outstanding at start of year

4,606

-

Amounts advanced

-

4,606

Amounts repaid

(4,606

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

4,606

During the year Mrs K Shotts, a director, had a loan with the company. No interest is charged on this loan and there are no terms for repayment.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £10,500 (2024 - £1,450) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K Shotts.

11.	RECONCILIATION OF MOVEMENTS IN RESERVES

2025

2024

£

£

(Loss)/profit for the financial year

(4,757

)

10,499

Dividends

(10,500

)

(1,450

)

Net (reduction)/addition to reserves

(15,257

)

9,049

Opening reserves

10,532

1,483

Closing reserves

(4,725

)

10,532