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REGISTERED NUMBER: 02146320 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ARDFERN YACHT CENTRE LIMITED

ARDFERN YACHT CENTRE LIMITED (REGISTERED NUMBER: 02146320)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

ARDFERN YACHT CENTRE LIMITED

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | Mrs J E Ashton

| A W Ashton

| SECRETARY: | Mrs J E Ashton

| REGISTERED OFFICE: | Units 7-8 Manor Court

| Manor Garth

| Eastfield

| Scarborough

| North Yorkshire

| YO11 3TU

| REGISTERED NUMBER: | 02146320 (England and Wales)

ARDFERN YACHT CENTRE LIMITED (REGISTERED NUMBER: 02146320)

STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 587,123 |  | 620,787 |  |

CURRENT ASSETS

Inventories | 319,907 |  | 333,369 |  |

Debtors | 5 | 162,638 |  | 198,862 |  |

Cash at bank and in hand | 326,411 |  | 359,125 |  |

808,956 |  | 891,356 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,146,366 |  | 1,195,569 |  |

NET CURRENT LIABILITIES | (337,410 | ) | (304,213 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 249,713 |  | 316,574 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (4,292 | ) | (5,940 | ) |

PROVISIONS FOR LIABILITIES | (54,721 | ) | (57,125 | ) |

NET ASSETS | 190,700 |  | 253,509 |  |

CAPITAL AND RESERVES

Called up share capital | 1,001 |  | 1,001 |  |

Retained earnings | 189,699 |  | 252,508 |  |

SHAREHOLDERS' FUNDS | 190,700 |  | 253,509 |  |

ARDFERN YACHT CENTRE LIMITED (REGISTERED NUMBER: 02146320)

STATEMENT OF FINANCIAL POSITION - continued

30 September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

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 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 Sections 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.

The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 April 2026 and were signed on its behalf by:

A W Ashton - Director

Mrs J E Ashton - Director

ARDFERN YACHT CENTRE LIMITED (REGISTERED NUMBER: 02146320)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Ardfern Yacht Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The company has a net asset position and a healthy bank position and the directors are satisfied that there are sufficient resources in place to continue operating for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Significant judgements and estimates

| In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

| Critical judgements in applying the company's policies

| The management consider that no significant judgements have had to be made in preparing these financial statements.

| Critical accounting estimates and assumptions

| Revenue: The management assess the stage of completion of each job at the date of the statement of financial position based on previous experience and all available knowledge and information. Revenue is recognised according to management's assessment of the stage of completion of each job at the statement of financial position date.

| The directors do not consider that any other estimates and assumptions used in the preparation of these financial statements have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Revenue

| Revenue represents goods and services supplied, excluding value added tax. Revenue is recognised to the extent that the company has obtained the right to consideration through its performance and is measured at the fair value of the right to consideration.

| Property, plant and equipment

| Items of property, plant and equipment are initially measured at cost. After initial recognition items of property, plant and equipment are measured at cost less any accumulated depreciation and any accumulated impairment losses.

| Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life.

| Freehold land |  |  | - not provided |

| Freehold buildings |  |  | - 4% on cost |

| Plant and machinery |  |  | - 15% on reducing balance |

| Computer equipment |  |  | - 33% on cost |

| Motor vehicles |  |  | - 25% on reducing balance |

| Inventories

| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

ARDFERN YACHT CENTRE LIMITED (REGISTERED NUMBER: 02146320)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade, other accounts receivable and payable and loans to related parties.

| Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Debt instruments such as loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised costs using the effective interest method.

| 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 statement of financial position date.

| 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.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Leasing commitments

| Operating lease rentals are charged against profits of the period to which they relate.

| Pension costs and other post-retirement benefits

| Payments to defined contribution pension schemes are charged as an expense in the period to which they relate.

| Government grants

| Grants are recognised using the accruals model.

| Revenue grants are recognised as other operating income on a systematic basis over the period in which the related costs for which the grants are intended to compensate are so recognised.

| Grants receivable as compensation for expenses or losses already incurred, or for the purpose of receiving immediate financial support, are recognised in other operating income in the period in which they become receivable.

| Grants in respect of fixed assets are released to the profit and loss account over the expected useful life of the assets

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2024 - 24 ) .

ARDFERN YACHT CENTRE LIMITED (REGISTERED NUMBER: 02146320)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Freehold |  | Plant and |  | Motor |  | Computer |

| property |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 749,078 |  | 1,138,309 |  | 25,081 |  | 36,578 |  | 1,949,046 |  |

| Additions | - |  | 28,332 |  | - |  | 4,255 |  | 32,587 |  |

| Disposals | - |  | (3,469 | ) | - |  | - |  | (3,469 | ) |

| At 30 September 2025 | 749,078 |  | 1,163,172 |  | 25,081 |  | 40,833 |  | 1,978,164 |  |

| DEPRECIATION

| At 1 October 2024 | 372,488 |  | 907,956 |  | 19,129 |  | 28,686 |  | 1,328,259 |  |

| Charge for year | 24,565 |  | 36,123 |  | 1,488 |  | 3,667 |  | 65,843 |  |

| Eliminated on disposal | - |  | (3,061 | ) | - |  | - |  | (3,061 | ) |

| At 30 September 2025 | 397,053 |  | 941,018 |  | 20,617 |  | 32,353 |  | 1,391,041 |  |

| NET BOOK VALUE

| At 30 September 2025 | 352,025 |  | 222,154 |  | 4,464 |  | 8,480 |  | 587,123 |  |

| At 30 September 2024 | 376,590 |  | 230,353 |  | 5,952 |  | 7,892 |  | 620,787 |  |

| Included in cost of land and buildings is freehold land of £ 134,964 (2024 - £ 134,964 ) which is not depreciated.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 106,042 |  | 128,558 |  |

| Other debtors | 56,596 |  | 70,304 |  |

162,638 |  | 198,862 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 48,493 |  | 55,857 |  |

| Amounts owed to group undertakings | 659,822 |  | 784,822 |  |

| Taxation and social security | 280,561 |  | 275,834 |  |

| Other creditors | 157,490 |  | 79,056 |  |

1,146,366 |  | 1,195,569 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 4,292 |  | 5,940 |  |

8. | OTHER FINANCIAL COMMITMENTS

| The company had total operating lease commitments at the year end of £1,095 (2024 - £1,095).

| In addition the company has a commitment in respect of an operating lease expiring in 2041. The amount payable is contingent and based upon a percentage of berthing and mooring income. The charge this year is £ 27,001 (2024 - £26,514).