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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 THEYEARENDED30/09/2025
CONTENTS
Page
Balance Sheet3
Notes To The Accounts4

WB Marine Limited

BALANCE SHEET AT 30/09/2025
20252024
Notes££
FIXED ASSETS
Tangible assets332,47344,664
CURRENT ASSETS
Stock45,22544,700
Debtors56,7078,699
Cash at bank and in hand19416,641
52,12670,040
CREDITORS: Amounts falling due within one year685,39193,895
NET CURRENT LIABILITIES(33,265)(23,855)
TOTAL ASSETS LESS CURRENT LIABILITIES(792)20,809
CAPITAL AND RESERVES
Called up share capital711
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.
Equipmentstraight 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
20252024
No.No.
Average number of employees11

WB Marine Limited

3. TANGIBLE FIXED ASSETS
EquipmentTotal
££
Cost
At 01/10/202460,95560,955
At 30/09/202560,95560,955
Depreciation
At 01/10/202416,29116,291
Disposals12,19112,191
At 30/09/202528,48228,482
Net Book Amounts
At 30/09/202532,47332,473
At 30/09/202444,66444,664
4. STOCK 20252024
££
Stock comprises:
Stock45,22544,700
45,22544,700
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors4,0095,589
Other debtors2,2992,299
Prepayments399811
6,7078,699

WB Marine Limited

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT2,8555,801
PAYE control193-
Directors current account64,81963,369
Credit card2,8114,692
Finance leases12,23217,293
Other creditors9811,240
Accruals1,5001,500
85,39193,895
7. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each
11