REGISTERED NUMBER: 01814610 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

COX'S BOATYARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D H Adler

S G Daniels

L C Dixey

S J Goodman

D W Talbot

SECRETARY:

D W Talbot

REGISTERED OFFICE:

The Staithe

Barton Turf

Norwich

Norfolk

NR12 8AZ

REGISTERED NUMBER:

01814610 (England and Wales)

ACCOUNTANTS:

Sexty & Co

Chartered Certified Accountants

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

FIXED ASSETS

Tangible assets

4

1,896,159

1,045,887

CURRENT ASSETS

Stocks

123,316

132,311

Debtors

5

263,784

246,975

Cash at bank

338,058

712,191

725,158

1,091,477

CREDITORS

Amounts falling due within one year

6

372,429

318,385

NET CURRENT ASSETS

352,729

773,092

TOTAL ASSETS LESS CURRENT LIABILITIES

2,248,888

1,818,979

CREDITORS

Amounts falling due after more than one year

7

(447,074

)

(62,190

)

PROVISIONS FOR LIABILITIES

10

(22,680

)

(25,060

)

NET ASSETS

1,779,134

1,731,729

CAPITAL AND RESERVES

Called up share capital

43,515

43,515

Share premium

15,134

15,134

Retained earnings

1,720,485

1,673,080

1,779,134

1,731,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 10 June 2026 and were signed on its behalf by:

L C Dixey - Director

1.	STATUTORY INFORMATION

Cox's Boatyard 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

Turnover represents the invoiced value of sales, services and mooring fees exclusive of Value Added Tax. Mooring fees are charged by period in advance and turnover is only credited with the appropriate proportionate part of each mooring fee.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on all fixed assets, when they are brought into use, at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold property

2% straight line

Plant & machinery

10% straight line

Quayheading and marina development

10% straight line

Equipment and loose tools

15% straight line

Motor vehicles

20% reducing balance

Stocks

Stocks and work-in-progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

1,378,855

414,964

1,793,819

Additions

912,362

5,696

918,058

Disposals

-

(2,223

)

(2,223

)

At 30 September 2025

2,291,217

418,437

2,709,654

DEPRECIATION

At 1 October 2024

465,354

282,578

747,932

Charge for year

34,693

32,749

67,442

Eliminated on disposal

-

(1,879

)

(1,879

)

At 30 September 2025

500,047

313,448

813,495

NET BOOK VALUE

At 30 September 2025

1,791,170

104,989

1,896,159

At 30 September 2024

913,501

132,386

1,045,887

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

234,914

226,428

Prepayments and accrued income

28,870

20,547

263,784

246,975

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Loans (see note 8)

37,124

45,931

Trade creditors

34,541

45,053

Taxation and social security

97,396

118,749

Accruals and deferred income

203,368

108,652

372,429

318,385

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Loans (see note 8)

447,074

62,190

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Mortgage

271,307

-

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Mortgage

37,124

45,931

Amounts falling due between one and two years:

Mortgage

39,610

62,190

Amounts falling due between two and five years:

Mortgage

136,157

-

Amounts falling due in more than five years:

Repayable by instalments

Mortgage

271,307

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Loans

484,198

-

Loans are secured by a legal mortgage over the freehold property of the Company.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

22,680

25,060

Deferred

tax

£

Balance at 1 October 2024

25,060

Credit to Income Statement during year

(2,380

)

Balance at 30 September 2025

22,680

11.	RELATED PARTY DISCLOSURES

The directors and shareholders of the company use the company's mooring facilities and engineering services. These services, which did not exceed £20,000 plus VAT for any individual, are charged to them at market value.

12.	CONTROLLING PARTY

There is no one party or corporation holding more than 20% of the share capital of the company.