Rossiter Marine Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 00384118 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROSSITER MARINE LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S P Clarke

M G Clarke

REGISTERED OFFICE:

Rossiter's Quay

Bridge Street

Christchurch

BH23 1DZ

REGISTERED NUMBER:

00384118 (England and Wales)

ACCOUNTANTS:

Enhance

Chartered Accountants & Business Advisers

38 Middlehill Road

Wimborne

Dorset

BH21 2SE

CURRENT ASSETS

Debtors

4

146,013

195,013

CREDITORS

Amounts falling due within one year

5

3,845

2,825

NET CURRENT ASSETS

142,168

192,188

TOTAL ASSETS LESS CURRENT LIABILITIES

142,168

192,188

CAPITAL AND RESERVES

Called up share capital

82,472

Capital redemption reserve

59,048

Retained earnings

648

50,668

142,168

192,188

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 11 December 2025 and were signed on its behalf by:

S P Clarke - Director

1.	STATUTORY INFORMATION

Rossiter Marine Ltd. 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

146,013

195,013

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

-

(1

)

Amounts owed to group undertakings

3,295

2,266

Other creditors

550

560

3,845

2,825

6.	RELATED PARTY DISCLOSURES

Hypro Developments Limited is a company in which shares directors in common with the company. At the year end there was a balance of £3,295 (2024: £2,266) due to Hypro Developments Limited.

Avon Marina Holdings Limited is the parent company of Rossiter Marine Limited. During the year an inter entity dividend totalling £49,000 was voted to Avon Marina Holdings Limited. At the year end Rossiter Marine Limited was owed £146,013 by Avon Marina Holdings Limited (2024: £195,013). This amount is payable on demand.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Avon Marina Holdings Limited.