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Registered number: 02923796 CHARLIE WARD TRADITIONAL BOATS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
CHARLIE WARD TRADITIONAL BOATS LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHARLIE WARD TRADITIONAL BOATS LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Charlie Ward Traditional Boats Limited for the year ended 31 October 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Charlie Ward Traditional Boats Limited, as a body, in accordance with the terms of our engagement letter dated 3 February 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Charlie Ward Traditional Boats Limited and state those matters that we have agreed to state to the Board of directors of Charlie Ward Traditional Boats Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Charlie Ward Traditional Boats Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Charlie Ward Traditional Boats Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Charlie Ward Traditional Boats Limited. You consider that Charlie Ward Traditional Boats Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Charlie Ward Traditional Boats Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ 9 March 2026 Page 1
CHARLIE WARD TRADITIONAL BOATS LIMITED REGISTERED NUMBER: 02923796 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,724 |  | 9,152
Investments | 5 |  | 243,176 |  | 267,384
|  |  | 251,900 |  | 276,536
Current assets |  |  |  |  |
Stocks |  | 1,027 |  | 1,287 |
Debtors: amounts falling due within one year | 6 | 3,312 |  | 2,768 |
Cash at bank and in hand |  | 3,008 |  | 6,478 |
|  | 7,347 |  | 10,533 |
Creditors: amounts falling due within one year | 7 | (28,394) |  | (17,600) |
Net current liabilities |  |  | (21,047) |  | (7,067)
Total assets less current liabilities |  |  | 230,853 |  | 269,469
Net assets |  |  | 230,853 |  | 269,469
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 350 |  | 350
Profit and loss account |  |  | 230,503 |  | 269,119
|  |  | 230,853 |  | 269,469
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CHARLIE WARD TRADITIONAL BOATS LIMITED REGISTERED NUMBER: 02923796 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 February 2026.
C.D. Ward | Mrs H.B. Ward
Director | Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
CHARLIE WARD TRADITIONAL BOATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is Tides Reach, The Street, Nr Holt, Norfolk. NR25 7AA. The company's principal activities are that of boat sales, repairs and storage, consultancy, providing barge charter and moorings. The principal place of business is Morston, Norfolk. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
CHARLIE WARD TRADITIONAL BOATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and equipment | - | straight line over 4-5 years
|  |  |  | Motor vehicles | - | straight line over 4 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
CHARLIE WARD TRADITIONAL BOATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 6
CHARLIE WARD TRADITIONAL BOATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant & equipment | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2024 | 65,744 | 15,909 | 81,653
| Additions | 502 | - | 502
| At 31 October 2025 | 66,246 | 15,909 | 82,155
| Depreciation |  |  |
| At 1 November 2024 | 56,592 | 15,909 | 72,501
| Charge for the year on owned assets | 929 | - | 929
| At 31 October 2025 | 57,521 | 15,909 | 73,430
| Net book value |  |  |
| At 31 October 2025 | 8,725 | - | 8,725
| At 31 October 2024 | 9,152 | - | 9,152
5. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 November 2024 | 267,385
| Additions | 67,523
| Disposals | (92,522)
| Revaluations | 790
| At 31 October 2025 | 243,176
Page 7
CHARLIE WARD TRADITIONAL BOATS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 700 | -
| Other debtors | 2,612 | 2,768
|  | 3,312 | 2,768
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,345 | 1,082
| Other creditors | 24,929 | 14,763
| Accruals and deferred income | 2,120 | 1,755
|  | 28,394 | 17,600
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 350 ordinary shares of £1.00 each | 350 | 350
9. | Related party transactions
| As at 31 October 2025 the company owed the directors £24,929 (2024: £14,763).
Page 8