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Unit Marine LLP
Annual Report and Unaudited Financial Statements
Year Ended 31 July 2025

Registration number: OC443896

Unit Marine LLP

Contents

Financial Statements | 1 to 3
Balance Sheet | 1
Notes to the Financial Statements | 2

Unit Marine LLP

Balance Sheet

31 July 2025

| Note | 31 July 2025 £ | 31 July 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,133,002 | 1,332,944
Current assets |  |  |
Debtors | 5 | 2,424 | 3,289
Net assets attributable to members |  | 1,135,426 | 1,336,233
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | (781,593) | (542,597)
Other amounts |  | 162,452 | 124,263
|  | (619,141) | (418,334)
Members’ other interests |  |  |
Members' capital classified as equity |  | 1,754,567 | 1,754,567
|  | 1,135,426 | 1,336,233
Total members' interests |  |  |
Loans and other debts due to members |  | (619,141) | (418,334)
Equity |  | 1,754,567 | 1,754,567
|  | 1,135,426 | 1,336,233

For the year ending 31 July 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the special provisions within Part 15 of the Companies Act 2006, as applied to small limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, and the option not to file a profit and loss account has been taken.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

The financial statements of Unit Marine LLP (registered number OC443896) were approved by the members and authorised for issue on 27 January 2026. They were signed on behalf of the limited liability partnership by:

......................................... Mr N W Passmore Designated member

Unit Marine LLP

Notes to the Financial Statements

Year Ended 31 July 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England and Walkes under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Unit Marine LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the members continue to financially support the company.

Tangible fixed assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition
and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under
construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 15% reducing balance

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Unit Marine LLP

Notes to the Financial Statements

Year Ended 31 July 2025

2 | Loss for the year before members' remuneration and profit shares

Arrived at after charging/(crediting)

| 31 July 2025 £ | 31 July 2024 £
Depreciation | 199,942 | 190,422

3 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 0 (2024 - 0).

4 | Tangible fixed assets

| Plant and machinery £
Cost |
At 1 August 2024 | 1,754,567
At 31 July 2025 | 1,754,567
Depreciation |
At 1 August 2024 | 421,623
Charge for the year | 199,942
At 31 July 2025 | 621,565
Net book value |
At 31 July 2025 | 1,133,002
At 31 July 2024 | 1,332,944

5 | Debtors

| 31 July 2025 £ | 31 July 2024 £
Prepayments | 2,424 | 3,289
| 2,424 | 3,289