THE BEPTON BOAT COMPANY LIMITED

THE BEPTON BOAT COMPANY LIMITED
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

THE BEPTON BOAT COMPANY LIMITED Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED, 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 THE BEPTON BOAT COMPANY LIMITED and state those matters that we have agreed to state to the Board of Directors of THE BEPTON BOAT COMPANY LIMITED, 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 THE BEPTON BOAT COMPANY LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED. You consider that THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED. 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

THE BEPTON BOAT COMPANY LIMITED
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED, 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 THE BEPTON BOAT COMPANY LIMITED and state those matters that we have agreed to state to the Board of Directors of THE BEPTON BOAT COMPANY LIMITED, 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 THE BEPTON BOAT COMPANY LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED. You consider that THE BEPTON BOAT COMPANY LIMITED 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 THE BEPTON BOAT COMPANY LIMITED. 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

THE BEPTON BOAT COMPANY LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	0	4,649
		0	4,649
Current assets
Stocks		0	170,699
Debtors		1,814	8,092
Cash at bank and in hand		1,169	1,320
		2,983	180,111
Creditors: amount falling due within one year		(2,670)	(232,072)
Net current assets		313	(51,961)

Total assets less current liabilities		313	(47,312)
Net assets		313	(47,312)

Capital and reserves
Called up share capital		100	100
Profit and loss account		213	(47,412)
Shareholders' funds		313	(47,312)

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:

-------------------------------
Matthew Christopher Abbiss
Director

2

THE BEPTON BOAT COMPANY LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

THE BEPTON BOAT COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15243333, 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.

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.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2025	6,974	6,974
Additions	-	-
Disposals	-	-
At 31 March 2026	6,974	6,974
Amortisation
At 01 April 2025	6,974	6,974
Charge for year	-	-
On disposals	-	-
At 31 March 2026	6,974	6,974
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

3

Registered Number: 15243333
England and Wales
THE BEPTON BOAT COMPANY LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026