13605711 false Marine 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-09-30 http://www.companieshouse.gov.uk/cd:Director1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2024-09-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:ToolsEquipment 2025-09-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-09-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-09-30 http://www.companieshouse.gov.uk/2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2024-09-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/2025-09-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-10-01 2025-09-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13605711
WB Marine Limited
ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
Prepared By:
Goody Chartered Accountants & Tax Advisors
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA

WB Marine Limited

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
DIRECTORS
W Bewers
REGISTERED OFFICE
26 Rosebank Avenue
West Mersea
Essex
CO5 8NH
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 13605711
ACCOUNTANTS
Goody Chartered Accountants & Tax Advisors
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA

WB Marine Limited

ACCOUNTS
FOR THE YEAR ENDED 30/09/2025
CONTENTS |  |
|  | Page
Balance Sheet |  | 3
Notes To The Accounts |  | 4

WB Marine Limited

BALANCE SHEET AT 30/09/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 32,473 |  |  |  | 44,664
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 45,225 |  |  |  | 44,700 |  |
Debtors |  | 5 |  | 6,707 |  |  |  | 8,699 |  |
Cash at bank and in hand |  |  |  | 194 |  |  |  | 16,641 |  |
|  |  |  | 52,126 |  |  |  | 70,040 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 85,391 |  |  |  | 93,895 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (33,265) |  |  |  | (23,855)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | (792) |  |  |  | 20,809
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  |  | (793) |  |  |  | 20,808
SHAREHOLDERS' FUNDS |  |  |  |  |  | (792) |  |  |  | 20,809
For the year ending 30/09/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 07/01/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
W Bewers |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

WB Marine Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment |  | straight line 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 1 |  | 1

WB Marine Limited

3. TANGIBLE FIXED ASSETS |  |  |  |
|  | Equipment |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/10/2024 |  | 60,955 |  | 60,955
At 30/09/2025 |  | 60,955 |  | 60,955
Depreciation |  |  |  |
At 01/10/2024 |  | 16,291 |  | 16,291
Disposals |  | 12,191 |  | 12,191
At 30/09/2025 |  | 28,482 |  | 28,482
Net Book Amounts |  |  |  |
At 30/09/2025 |  | 32,473 |  | 32,473
At 30/09/2024 |  | 44,664 |  | 44,664

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 45,225 |  | 44,700
|  |  |  | 45,225 |  | 44,700

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 4,009 |  | 5,589
Other debtors |  |  |  | 2,299 |  | 2,299
Prepayments |  |  |  | 399 |  | 811
|  |  |  | 6,707 |  | 8,699

WB Marine Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
VAT |  |  |  | 2,855 |  | 5,801
PAYE control |  |  |  | 193 |  | -
Directors current account |  |  |  | 64,819 |  | 63,369
Credit card |  |  |  | 2,811 |  | 4,692
Finance leases |  |  |  | 12,232 |  | 17,293
Other creditors |  |  |  | 981 |  | 1,240
Accruals |  |  |  | 1,500 |  | 1,500
|  |  |  | 85,391 |  | 93,895

7. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
1 Ordinary shares of £1 each |  |  |  |  |  |
|  |  |  | 1 |  | 1