2025-04-01 2026-03-31 false Capium Accounts Production 1.1 08985432 2025-04-01 2026-03-31 08985432 bus:AbridgedAccounts 2025-04-01 2026-03-31 08985432 bus:FRS102 2025-04-01 2026-03-31 08985432 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08985432 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08985432 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08985432 2025-04-01 2026-03-31 08985432 2026-03-31 08985432 bus:RegisteredOffice 2025-04-01 2026-03-31 08985432 core:WithinOneYear 2026-03-31 08985432 core:AfterOneYear 2026-03-31 08985432 1 2025-04-01 2026-03-31 08985432 bus:Director1 2025-04-01 2026-03-31 08985432 bus:Director1 2026-03-31 08985432 bus:Director1 2024-04-01 2025-03-31 08985432 bus:Director2 2025-04-01 2026-03-31 08985432 bus:Director2 2026-03-31 08985432 bus:Director2 2024-04-01 2025-03-31 08985432 2024-04-01 08985432 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 08985432 2024-04-01 2025-03-31 08985432 2025-03-31 08985432 core:WithinOneYear 2025-03-31 08985432 core:AfterOneYear 2025-03-31 08985432 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 08985432 core:FurnitureFittings 2025-04-01 2026-03-31 08985432 core:FurnitureFittings 2026-03-31 08985432 core:FurnitureFittings 2025-03-31 08985432 core:ComputerEquipment 2025-04-01 2026-03-31 08985432 core:ComputerEquipment 2026-03-31 08985432 core:ComputerEquipment 2025-03-31 08985432 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 08985432 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 08985432 core:NetGoodwill 2025-04-01 2026-03-31 08985432 core:NetGoodwill 2026-03-31 08985432 core:NetGoodwill 2025-03-31 08985432 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 08985432 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 08985432 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 08985432 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 08985432 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 08985432 core:Non-currentFinancialInstruments 2026-03-31 08985432 core:Non-currentFinancialInstruments 2025-03-31 08985432 core:ShareCapital 2026-03-31 08985432 core:ShareCapital 2025-03-31 08985432 core:RetainedEarningsAccumulatedLosses 2026-03-31 08985432 core:RetainedEarningsAccumulatedLosses 2025-03-31 08985432 dpl:Item1 2025-04-01 08985432 dpl:Item1 2026-03-31 08985432 dpl:Item1 2024-04-01 08985432 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 08985432
England and Wales
DI YACHTING LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

DI Yachting Ltd Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

DI Yachting Ltd Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of DI Yachting Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DI Yachting Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of DI Yachting Ltd, as a body, in accordance with the terms of our engagement letter dated 01 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of DI Yachting Ltd and state those matters that we have agreed to state to the Board of Directors of DI Yachting Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DI Yachting Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that DI Yachting 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 DI Yachting Ltd. You consider that DI Yachting 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 DI Yachting 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 31 March 2026. .................................................... Moorhurst Partners LLP Suite S2 Blackwell House Guildhall Yard London EC2V 5AE 09 June 2026 1

DI Yachting Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 1,119 |  | 2,718
|  | 1,119 |  | 2,718
Current assets |  |  |
Stocks |  | 8,113 |  | 10,327
Debtors |  | (1,037) |  | 44,883
Cash at bank and in hand |  | 14,939 |  | (949)
|  | 22,015 |  | 54,261
Creditors: amount falling due within one year |  | (33,039) |  | (50,031)
Net current assets |  | (11,024) |  | 4,230
Total assets less current liabilities |  | (9,905) |  | 6,948
Net assets |  | (9,905) |  | 6,948
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | (9,907) |  | 6,946
Shareholders' funds |  | (9,905) |  | 6,948
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 09 June 2026 and were signed on its behalf by:
------------------------------- Elizabeth Jane Abbiss Director
2

DI Yachting Ltd Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information DI Yachting Ltd is a private company, limited by shares, registered in England and Wales, registration number 08985432, registration address c/o MOORHURST PARTNERS LLP, Suite S2 Blackwell House, Guildhall Yard, London, EC2V 5AE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2025 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2025 | 18,500 |  | 18,500
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 18,500 |  | 18,500
Amortisation
At 01 April 2025 | 18,500 |  | 18,500
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2026 | 18,500 |  | 18,500
Net book values
At 31 March 2026 | - |  | -
At 31 March 2025 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 April 2025 | 17,373 |  | 27,182 |  | 44,555
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 March 2026 | 17,373 |  | 27,182 |  | 44,555
Depreciation
At 01 April 2025 | 17,373 |  | 23,950 |  | 41,323
Charge for year | - |  | 2,113 |  | 2,113
On disposals | - |  | - |  | -
At 31 March 2026 | 17,373 |  | 26,063 |  | 43,436
Net book values
Closing balance as at 31 March 2026 | - |  | 1,119 |  | 1,119
Opening balance as at 01 April 2025 | - |  | 2,718 |  | 2,718
3