Company registration number: 04696121
Unaudited financial statements
for the year ended 31 March 2025
for
D Q Marina Limited
Pages for filing with the Registrar
Company registration number: 04696121
D Q Marina Limited
Balance sheet
as at 31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 18,437 11,871
18,437 11,871
Current assets
Stocks 1,200 2,500
Debtors 2 306
Cash at bank and in hand 2,238 -
3,440 2,806
Creditors: amounts falling due within one
year 		(26,978) (10,280)
Net current liabilities (23,538) (7,474)
Total assets less current liabilities (5,101) 4,397
NET (LIABILITIES)/ASSETS (5,101) 4,397
Capital and reserves
Called up share capital 2 2
Profit and loss account (5,103) 4,395
TOTAL EQUITY (5,101) 4,397
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04696121
D Q Marina Limited
Balance sheet - continued
as at 31 March 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr B Brigden, Director
10 December 2025
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D Q Marina Limited
Notes to the financial statements
for the year ended 31 March 2025
1 Company information
D Q Marina Limited is a private company registered in England and Wales. Its registered number is 04696121. The company is limited by shares. Its registered office is Avonside, Upton Road, Defford, Worcestershire, WR8 9BU.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 5% straight line
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
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D Q Marina Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2024 15,000
At 31 March 2025 15,000
Amortisation
At 1 April 2024 15,000
At 31 March 2025 15,000
Net book value
At 31 March 2025 -
At 31 March 2024 -
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D Q Marina Limited
Notes to the financial statements - continued
for the year ended 31 March 2025
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 April 2024 12,560 32,247 44,807
Additions - 10,200 10,200
At 31 March 2025 12,560 42,447 55,007
Depreciation
At 1 April 2024 2,512 30,424 32,936
Charge for year 628 3,006 3,634
At 31 March 2025 3,140 33,430 36,570
Net book value
At 31 March 2025 9,420 9,017 18,437
At 31 March 2024 10,048 1,823 11,871
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