REGISTERED NUMBER: 08196874 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Boathouse (Sale) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs F Y Black

A W Black

REGISTERED OFFICE:

Sale Water Park

Rifle Road

Sale

Cheshire

M33 2LX

REGISTERED NUMBER:

08196874 (England and Wales)

ACCOUNTANTS:

Corbett & Co Accountants Ltd

Chartered Certified Accountants

555 Smithdown Road

Liverpool

Merseyside

L15 5AF

FIXED ASSETS

Property, plant and equipment

4

57,339

64,592

CURRENT ASSETS

Inventories

18,000

23,064

Debtors

5

14,002

19,815

Cash at bank and in hand

84,430

88,014

116,432

130,893

CREDITORS

Amounts falling due within one year

6

171,320

192,875

NET CURRENT LIABILITIES

(54,888

)

(61,982

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,451

2,610

CREDITORS

Amounts falling due after more than one year

7

6,603

16,715

NET LIABILITIES

(4,152

)

(14,105

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(4,252

)

(14,205

)

SHAREHOLDERS' FUNDS

(4,152

)

(14,105

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

A W Black - Director

Mrs F Y Black - Director

1.	STATUTORY INFORMATION

Boathouse (Sale) 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.

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 37 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

126,814

DEPRECIATION

At 1 September 2024

62,222

Charge for year

7,253

At 31 August 2025

69,475

NET BOOK VALUE

At 31 August 2025

57,339

At 31 August 2024

64,592

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

14,002

19,815

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

6,557

26,629

Taxation and social security

163,833

165,321

Other creditors

930

925

171,320

192,875

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

6,603

16,715