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COMPANY REGISTRATION NUMBER: 12690359

Rob Burton Maritime Training Limited

Filleted Unaudited Financial Statements

Year ended

30 June 2025

Rob Burton Maritime Training Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | – |  | 82

Current assets

Stocks | 2,500 |  | 1,200 |
Debtors | 6 | – |  | 1,705 |
Cash at bank and in hand | 6,742 |  | 4,813 |
| ------- |  | ------- |
| 9,242 |  | 7,718 |

Creditors: amounts falling due within one year | 7 | 8,732 |  | 7,423 |
| ------- |  | ------- |
Net current assets |  | 510 |  | 295
|  | ---- |  | ----
Total assets less current liabilities |  | 510 |  | 377
|  | ---- |  | ----
Net assets |  | 510 |  | 377
|  | ---- |  | ----

Rob Burton Maritime Training Limited

Statement of Financial Position (continued)

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 410 |  | 277
|  | ---- |  | ----
Shareholders funds |  | 510 |  | 377
|  | ---- |  | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
For the year ending 30 June 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr R J Burton |
Director |

Company registration number: 12690359

Rob Burton Maritime Training Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Puckpool House, Puckpool Hill, Ryde, Isle Of Wight, PO33 1PJ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Current tax
The taxation expense represents the aggregate amount of current recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Equipment
| £
Cost |
At 1 July 2024 and 30 June 2025 | 334
| ----
Depreciation |
At 1 July 2024 | 252
Charge for the year | 82
| ----
At 30 June 2025 | 334
| ----
Carrying amount |
At 30 June 2025 | –
| ----
At 30 June 2024 | 82
| ----

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | – | 1,705
| ---- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 754 | 6,307
Other creditors | 7,978 | 1,116
| ------- | -------
| 8,732 | 7,423
| ------- | -------

8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr R J Burton | 1,705 | 15,224 | ( 23,737) | ( 6,808)
|  | ------- | -------- | -------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr R J Burton | ( 1,120) | 47,637 | ( 44,812) | 1,705
|  | ------- | -------- | -------- | -------