2024-10-01 00248362 2025-09-30 00248362 2024-10-01 2025-09-30 00248362 2024-09-30 00248362 2023-10-01 2024-09-30 00248362 uk-core:WithinOneYear 2024-09-30 00248362 uk-core:WithinOneYear 2025-09-30 00248362 uk-core:AfterOneYear 2024-09-30 00248362 uk-core:AfterOneYear 2025-09-30 00248362 uk-core:RevaluationReserve 2025-09-30 00248362 uk-core:RevaluationReserve 2024-09-30 00248362 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 00248362 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 00248362 uk-bus:Director1 2024-10-01 2025-09-30 00248362 uk-core:Buildings 2024-10-01 2025-09-30 00248362 uk-core:FurnitureFittings 2024-10-01 2025-09-30 00248362 uk-core:TotalPropertyPlantEquipmentOtherThanExplorationEvaluationAssets 2024-10-01 2025-09-30 00248362 uk-core:PlantMachinery 2024-10-01 2025-09-30 00248362 uk-core:ToolsEquipment 2024-10-01 2025-09-30 00248362 uk-core:FurnitureFittings 2024-09-30 00248362 uk-core:Buildings 2024-09-30 00248362 uk-core:Buildings 2025-09-30 00248362 uk-core:FurnitureFittings 2025-09-30 00248362 uk-core:WithinOneYear 2025-09-30 00248362 uk-core:WithinOneYear 2024-09-30 00248362 uk-core:AfterOneYear uk-core:Secured 2025-09-30 00248362 uk-core:AfterOneYear uk-core:Secured 2024-09-30 iso4217:GBP xbrli:pure 00248362 uk-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 00248362 uk-bus:FRS102 2024-10-01 2025-09-30 00248362 uk-bus:FilletedAccounts 2024-10-01 2025-09-30 00248362 uk-bus:CompanyLimitedByGuarantee 2024-10-01 2025-09-30

ROYAL CORINTHIAN YACHT CLUB LIMITED

Registered Number:00248362

For the year ended 30 September 2025
England and Wales
Report of the Directors and Unaudited Financial Statements

2
For the year ended 30 September 2025
ROYAL CORINTHIAN YACHT CLUB LIMITED
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

00248362

As at 30 September 2025

ROYAL CORINTHIAN YACHT CLUB LIMITED
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

619,704
649,029
2
619,704
649,029

Current assets

Inventories

11,919
16,059
3

Trade and other receivables

40,100
53,664
4
123,036

Cash and cash equivalents

81,801
151,524
175,055

Trade and other payables: amounts falling due within one year

(124,155)
(134,743)
5
50,900
16,781
Net current assets

Total assets less current liabilities

636,485
699,929

Trade and other payables: amounts falling due after more than one year

(28,355)
(167,948)
6
468,537
Net assets
671,574

Capital and reserves

Revaluation reserve

438,701
447,654
7

Retained earnings

29,836
223,920
468,537
671,574
Members' Funds

For the year ended 30 September 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and
of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply with
the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

R A Corbett Director

These financial statements were approved and authorised for issue by the Board on 15 December 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 September 2025
ROYAL CORINTHIAN YACHT CLUB LIMITED
Notes to the Financial Statements
Statutory Information

ROYAL CORINTHIAN YACHT CLUB LIMITED is a private limited company, limited by guarantee, domiciled in England and Wales,
registration number 00248362.

Registered address:

The Quay
Burnham-on-Crouch
Essex
CM0 8AX

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings

2% Per annum on cost

Plant and machinery

20% per annum on cost

20% Reducing balance

Pontoon

20% Reducing balance

Lift

15% per annum on cost

Catering equipment
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

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5
For the year ended 30 September 2025
ROYAL CORINTHIAN YACHT CLUB LIMITED
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Plant and
machinery

Land and
buildings

£

£

£

Cost or valuation

At 01 October 2024

1,478,658
518,308
960,350

At 30 September 2025

960,350
518,308
1,478,658

Provision for depreciation and impairment

At 01 October 2024

829,629
457,344
372,285
Charge for year
29,325
9,918
19,407

At 30 September 2025

858,954
467,262
391,692

At 30 September 2025

Net book value

568,658
51,046
619,704

At 30 September 2024

588,065
60,964
649,029

Cost or Valuation at 30 September 2025 represented by:

Valuation Land and Plant and Totals

buildings machinery

£ £ £

Valuation in 1993 106,703 - 106,703

Valuation in 1998 49,545 - 49,545

Valuation in 2009 487,000 - 487,000

Cost 317,102 518,308 835,410

------------------------------------------------------

As at 30 September 2025 960,350 518,308 1,478,658

If the freehold property had not been revalued it would have been included at the following historical cost:

2025 2024

£ £

Cost 317,102 317,102

Freehold land and buldings were valued on an open market basis on 20 September 2009 by the directors

3. Inventories

2024
2025

£

£

Stocks

16,059
11,919

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For the year ended 30 September 2025
ROYAL CORINTHIAN YACHT CLUB LIMITED
Notes to the Financial Statements Continued

4. Trade and other receivables

2024
2025

£

£

Trade debtors

9,355
1,684

Other debtors

44,309
38,416
40,100
53,664

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

6,210
6,210

Trade creditors

24,995
16,878

Taxation and social security

30,779
25,320

Other creditors

72,759
75,747
134,743
124,155

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

22,948
28,355

Other creditors

145,000
-
167,948
28,355

7. Reserves

Total

£

Revaluation reserve at 01 October 2024

447,654

Transfer to profit and loss account

(8,953)
438,701

Revaluation reserve at 30 September 2025

8. Average number of persons employed

During the year the average number of employees was 37 (2024 : 34)
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