Registration number: 06471813

BC Boat Management Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

BC Boat Management Ltd

Company Information

Directors

Mr Andrew Barton Mrs Davinia Barton

Registered office

Nantwich Marina Basin End Chester Road Nantwich Cheshire England CW5 8LB

Accountants

Burton Beavan Chartered Certified Accountants112 - 114 Witton Street Witton Street Northwich Cheshire CW9 5NW

BC Boat Management Ltd

(Registration number: 06471813)
Abridged Balance Sheet as at 30 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	12,633	15,830
Current assets
Debtors		40,669	44,245
Cash at bank and in hand		172,182	143,885
		212,851	188,130
Prepayments and accrued income		1,753	2,202
Creditors: Amounts falling due within one year		(26,845)	(27,208)
Net current assets		187,759	163,124
Total assets less current liabilities		200,392	178,954
Accruals and deferred income		(17)	(183)
Net assets		200,375	178,771
Capital and reserves
Called up share capital	4	100	100
Retained earnings		200,275	178,671
Shareholders' funds		200,375	178,771

For the financial year ending 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

BC Boat Management Ltd

(Registration number: 06471813)
Abridged Balance Sheet as at 30 March 2025

......................................... Mrs Davinia Barton Director

BC Boat Management Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 March 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

BC Boat Management Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 March 2025

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Furniture and fittings	25% reducing balance
Computer equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

BC Boat Management Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 March 2025

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 5).

3	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 31 March 2024	17,510	95,228	112,738
Additions	1,014	-	1,014
At 30 March 2025	18,524	95,228	113,752
Depreciation
At 31 March 2024	15,520	81,388	96,908
Charge for the year	751	3,460	4,211
At 30 March 2025	16,271	84,848	101,119
Carrying amount
At 30 March 2025	2,253	10,380	12,633
At 30 March 2024	1,990	13,840	15,830

4	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100