Company registration number 01826602 (England and Wales)
LEIGH-ON-SEA SAILING CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
LEIGH-ON-SEA SAILING CLUB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
LEIGH-ON-SEA SAILING CLUB LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
61,909
56,015
Current assets
Stocks
5,439
5,077
Debtors
4
1,259
2,957
Cash at bank and in hand
299,832
292,304
306,530
300,338
Creditors: amounts falling due within one year
5
(10,039)
(12,185)
Net current assets
296,491
288,153
Net assets
358,400
344,168
Reserves
Income and expenditure account
358,400
344,168
Total members' funds
358,400
344,168

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 December 2025 and are signed on its behalf by:
Mr J M Charles
Director
Company registration number 01826602 (England and Wales)
LEIGH-ON-SEA SAILING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Leigh-on-Sea Sailing Club Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The High Street, Leigh Old Town, Leigh On Sea, Essex, England, SS9 2EP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
no dep charge
Plant and machinary
25% on reducing balance method
Fixtures and fittings
25% on reducing balance method
1.4
Stocks

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

1.5
Taxation

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

1.6
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

LEIGH-ON-SEA SAILING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024
53,968
46,068
100,036
Additions
-
0
8,292
8,292
Disposals
-
0
(7,430)
(7,430)
At 31 October 2025
53,968
46,930
100,898
Depreciation and impairment
At 1 November 2024
-
0
44,021
44,021
Depreciation charged in the year
-
0
2,363
2,363
Eliminated in respect of disposals
-
0
(7,395)
(7,395)
At 31 October 2025
-
0
38,989
38,989
Carrying amount
At 31 October 2025
53,968
7,941
61,909
At 31 October 2024
53,968
2,047
56,015
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,259
2,957
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,221
1,800
Taxation and social security
305
11
Other creditors
8,513
10,374
10,039
12,185
LEIGH-ON-SEA SAILING CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
6
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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