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Company Registration No. 08658500 (England and Wales)
DARTMOUTH OUTBOARD CLINIC LTD Unaudited accounts for the year ended 31 August 2025
DARTMOUTH OUTBOARD CLINIC LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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DARTMOUTH OUTBOARD CLINIC LTD Company Information for the year ended 31 August 2025
Directors
JAMIE HUDSON-BOND MELISSA HUDSON-BOND
Secretary
MELISSA HUDSON-BOND
Company Number
08658500 (England and Wales)
Registered Office
COOMBE PARK BLACKAWTON TOTNES DEVON TQ9 7AN ENGLAND
Accountants
J ROWE-JONES ACCOUNTANTS LIMITED 62 SEYMOUR DRIVE DARTMOUTH DEVON TQ6 9GE
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DARTMOUTH OUTBOARD CLINIC LTD Accountants' report
Accountants' report to the board of directors of DARTMOUTH OUTBOARD CLINIC LTD on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DARTMOUTH OUTBOARD CLINIC LTD for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of DARTMOUTH OUTBOARD CLINIC LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of DARTMOUTH OUTBOARD CLINIC LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DARTMOUTH OUTBOARD CLINIC LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DARTMOUTH OUTBOARD CLINIC LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of DARTMOUTH OUTBOARD CLINIC LTD. You consider that DARTMOUTH OUTBOARD CLINIC LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of DARTMOUTH OUTBOARD CLINIC LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
J ROWE-JONES ACCOUNTANTS LIMITED 62 SEYMOUR DRIVE DARTMOUTH DEVON TQ6 9GE 20 May 2026
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DARTMOUTH OUTBOARD CLINIC LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
19,778
2,977
Current assets
Cash at bank and in hand
13,830
4,561
Creditors: amounts falling due within one year
5
(27,781)
(9,005)
Net current liabilities
(13,951)
(4,444)
Net assets/(liabilities)
5,827
(1,467)
Capital and reserves
Called up share capital
100
100
Profit and loss account
5,727
(1,567)
Shareholders' funds
5,827
(1,467)
For the year ending 31 August 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
MELISSA HUDSON-BOND Director Company Registration No. 08658500
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DARTMOUTH OUTBOARD CLINIC LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
DARTMOUTH OUTBOARD CLINIC LTD is a private company, limited by shares, registered in England and Wales, registration number 08658500. The registered office is COOMBE PARK, BLACKAWTON, TOTNES, DEVON, TQ9 7AN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Net Book Value
Motor vehicles
10% Net Book Value
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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DARTMOUTH OUTBOARD CLINIC LTD Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
20,195
3,000
23,195
Additions
-
19,000
19,000
Disposals
-
(3,000)
(3,000)
At 31 August 2025
20,195
19,000
39,195
Depreciation
At 1 September 2024
17,219
2,999
20,218
Charge for the year
298
1,900
2,198
On disposals
-
(2,999)
(2,999)
At 31 August 2025
17,517
1,900
19,417
Net book value
At 31 August 2025
2,678
17,100
19,778
At 31 August 2024
2,976
1
2,977
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
26,873
8,272
Accruals
908
733
27,781
9,005
6
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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