REGISTERED NUMBER: 05941000 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Bracklesham Board Riders Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Fitch

J Fitch

REGISTERED OFFICE:

53 Mere Close

Bracklesham Bay

Chichester

West Sussex

PO20 8AG

REGISTERED NUMBER:

05941000 (England and Wales)

ACCOUNTANTS:

CBM Accountants Limited

130 Bournemouth Road

Chandler's Ford

Eastleigh

Hampshire

SO53 3AL

FIXED ASSETS

Intangible assets

4

10,500

12,000

Tangible assets

5

741

469

11,241

12,469

CURRENT ASSETS

Stocks

99,000

96,000

Debtors

6

20,026

21,432

Cash in hand

1,221

6

120,247

117,438

CREDITORS

Amounts falling due within one year

7

66,648

69,347

NET CURRENT ASSETS

53,599

48,091

TOTAL ASSETS LESS CURRENT LIABILITIES

64,840

60,560

CREDITORS

Amounts falling due after more than one year

8

-

8,166

NET ASSETS

64,840

52,394

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

64,740

52,294

SHAREHOLDERS' FUNDS

64,840

52,394

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 26 May 2026 and were signed on its behalf by:

J Fitch - Director

1.	STATUTORY INFORMATION

Bracklesham Board Riders Ltd 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

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

-

25% on reducing balance

Stocks

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

30,000

AMORTISATION

At 1 September 2024

18,000

Charge for year

1,500

At 31 August 2025

19,500

NET BOOK VALUE

At 31 August 2025

10,500

At 31 August 2024

12,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

7,929

Additions

520

At 31 August 2025

8,449

DEPRECIATION

At 1 September 2024

7,460

Charge for year

248

At 31 August 2025

7,708

NET BOOK VALUE

At 31 August 2025

741

At 31 August 2024

469

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,250

829

Other debtors

14,776

20,603

20,026

21,432

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

21,206

22,066

Trade creditors

14,388

18,409

Taxation and social security

2,847

2,853

Other creditors

28,207

26,019

66,648

69,347

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,166

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 September 2024

52,294

Profit for the year

12,446

At 31 August 2025

64,740