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Registered Number: 13134292
England and Wales
Unaudited Financial Statements
for the year ended 30 April 2025
for
BOAT PARTS DIRECT LTD

Boat Parts Direct Ltd Contents Page For the year ended 30 April 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Boat Parts Direct Ltd Company Information For the year ended 30 April 2025
Director | Mr R S George
Registered Number | 13134292
Registered Office | 5 Sandy Court Ashleigh Way Plymouth Devon PL7 5JX
Accountants | H M Williams Chartered Certified Accountants 5 Sandy Court Ashleigh Way Plymouth PL7 5JX
1

Boat Parts Direct Ltd Director's Report For the year ended 30 April 2025
Director's report and financial statements The director presents his annual report and the financial statements for the year ended 30 April 2025 Principal activities The principal activity of the company in the year under review was that of repair and maintenance of ships and boats. Director The director who has held office during the whole of the year was as follows:
Mr R S George
Statement of director's responsibilities The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. On behalf of the board.
---------------------------------- Mr R S George Director
Date approved: 22 January 2026 2

Boat Parts Direct Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 889 |  | 4,265
Cash at bank and in hand |  | (2,530) |  | 13,227
|  | (1,641) |  | 17,492
Creditors: amount falling due within one year | 4 | (22,780) |  | (17,077)
Net current assets |  | (24,421) |  | 415
Total assets less current liabilities |  | (24,421) |  | 415
Net assets |  | (24,421) |  | 415
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (24,521) |  | 315
Shareholders' funds |  | (24,421) |  | 415
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 22 January 2026 and were signed by:
------------------------------- Mr R S George Director
3

Boat Parts Direct Ltd Notes to the Financial Statements For the year ended 30 April 2025
General Information Boat Parts Direct Ltd is a private company, limited by shares, registered in England and Wales, registration number 13134292, registration address 5 Sandy Court, Ashleigh Way, Plymouth, Devon, PL7 5JX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 472 |  | 848
Other Debtors | 417 |  | 3,417
| 889 |  | 4,265
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 165 |  | 1,988
Taxation and Social Security | - |  | 902
Other Creditors | 22,615 |  | 14,187
| 22,780 |  | 17,077
5. | Ultimate controlling party The company is ultimately controlled by Mr R S George.
4