BREAKWATER MARINE ENGINEERS LTD

Company Registration Number:
11654784 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

BREAKWATER MARINE ENGINEERS LTD

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

BREAKWATER MARINE ENGINEERS LTD

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 1 1
Tangible assets: 4 71,534 47,263
Total fixed assets: 71,535 47,264
Current assets
Stocks: 380,000 161,744
Debtors:   321,163 122,752
Cash at bank and in hand: 20,252 36,415
Total current assets: 721,415 320,911
Creditors: amounts falling due within one year:   (459,699) (171,624)
Net current assets (liabilities): 261,716 149,287
Total assets less current liabilities: 333,251 196,551
Creditors: amounts falling due after more than one year:   (7,008) (17,322)
Total net assets (liabilities): 326,243 179,229
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 326,143 179,129
Shareholders funds: 326,243 179,229

The notes form part of these financial statements

BREAKWATER MARINE ENGINEERS LTD

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 13 April 2026
and signed on behalf of the board by:

Name: Mr Alexander Foster
Status: Director

The notes form part of these financial statements

BREAKWATER MARINE ENGINEERS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BREAKWATER MARINE ENGINEERS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 5 4

BREAKWATER MARINE ENGINEERS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Intangible Assets

Total
Cost £
At 01 November 2024 20,000
At 31 October 2025 20,000
Amortisation
At 01 November 2024 19,999
At 31 October 2025 19,999
Net book value
At 31 October 2025 1
At 31 October 2024 1

BREAKWATER MARINE ENGINEERS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Tangible Assets

Total
Cost £
At 01 November 2024 95,826
Additions 44,012
Disposals (2,100)
At 31 October 2025 137,738
Depreciation
At 01 November 2024 48,563
Charge for year 19,741
On disposals (2,100)
At 31 October 2025 66,204
Net book value
At 31 October 2025 71,534
At 31 October 2024 47,263