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Registered number: 02192074 BEESTON MARINA LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025 Page Kirk LLP Chartered Accountants and Statutory Auditors Sherwood House 7 Gregory Boulevard Nottingham NG7 6LB
BEESTON MARINA LIMITED
CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 9
BEESTON MARINA LIMITED REGISTERED NUMBER:02192074
BALANCE SHEET AS AT 31 OCTOBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 750,340 |  | 735,266
Investments | 5,6 |  | 2,197,609 |  | 2,196,109
|  |  | 2,947,949 |  | 2,931,375
Current assets |  |  |  |  |
Stocks |  | 89,414 |  | 117,965 |
Debtors | 7 | 397,569 |  | 387,435 |
Cash at bank and in hand |  | 568,294 |  | 446,816 |
|  | 1,055,277 |  | 952,216 |
Creditors: amounts falling due within one year | 8 | (255,632) |  | (228,794) |
Net current assets |  |  | 799,645 |  | 723,422
Total assets less current liabilities |  |  | 3,747,594 |  | 3,654,797
Provisions for liabilities |  |  | (1,864) |  | (2,926)
Net assets |  |  | 3,745,730 |  | 3,651,871
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 80 |  | 80
Revaluation reserve |  |  | 814,048 |  | 814,048
Profit and loss account |  |  | 2,931,602 |  | 2,837,743
|  |  | 3,745,730 |  | 3,651,871
Page 1
BEESTON MARINA LIMITED REGISTERED NUMBER:02192074
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 June 2026.
................................................ Mr A J S Busuttil
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is: 1 The Quay Beeston Marina Beeston Rylands Nottingham NG9 1NA 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Summary of disclosure exemptions
The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the requirement to prepare consolidated financial statements on the grounds that it is a small group.
| 2.3 | Revenue
Turnover represents net sales from the public bar, sales and services from the chandlery, moorings and marine facilities.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2%
|  |  |  | Plant and machinery | - | 25% & 10%
|  |  |  | Motor vehicles | - | 20%
|  |  |  | Properties under construction | - | 0%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.11 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 5
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.16 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.17 | Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
| 2.18 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 17 (2024 - 17).
Page 6
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Properties under construction | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 November 2024 | 595,000 | 78,534 | 52,309 | 154,313 | 880,156
| Additions | - | 1,040 | - | 23,685 | 24,725
| Disposals | - | (9,871) | - | - | (9,871)
| At 31 October 2025 | 595,000 | 69,703 | 52,309 | 177,998 | 895,010
| Depreciation |  |  |  |  |
| At 1 November 2024 | 38,540 | 64,433 | 41,917 | - | 144,890
| Charge for the year on owned assets | 3,664 | 2,934 | 2,644 | - | 9,242
| Disposals | - | (9,462) | - | - | (9,462)
| At 31 October 2025 | 42,204 | 57,905 | 44,561 | - | 144,670
| Net book value |  |  |  |  |
| At 31 October 2025 | 552,796 | 11,798 | 7,748 | 177,998 | 750,340
| At 31 October 2024 | 556,460 | 14,101 | 10,392 | 154,313 | 735,266
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 19,050
| At 31 October 2025 | 19,050
| The investments in the dormant companies are reflected by amounts owing to subsidiaries by Beeston Marina Limited as shown in the creditors notes.
Page 7
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 2,177,059
| Additions at cost | 10,000
| Disposals | (8,500)
| At 31 October 2025 | 2,178,559
| Freehold investment property relates to: • The Mobile Home Park next to the Marina, which was revalued on 17th June 2016 by an independent valuer, Musson Liggins, on a pitch basis at £1,481,407. • Humber Work at Humber Road, Beeston which was purchased in the financial year ended 31 October 2024 for £268,298. In the directors’ opinion, the above are the fair values for all investment properties.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,839 | 19,116
| Amounts owed by joint ventures and associated undertakings | 357,573 | 340,338
| Other debtors | - | 4,407
| Prepayments and accrued income | 28,157 | 23,574
|  | 397,569 | 387,435
Page 8
BEESTON MARINA LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,597 | 10,899
| Amounts owed to related parties | 19,050 | 19,050
| Corporation tax | 53,300 | 49,332
| Other taxation and social security | 25,508 | 15,606
| Other creditors | 92,962 | 84,640
| Accruals and deferred income | 59,215 | 49,267
|  | 255,632 | 228,794
9. | Commitments under operating leases
| At 31 October 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 16,300 | 16,300
| Later than 1 year and not later than 5 years | 59,367 | 61,867
| Later than 5 years | 102,350 | 116,150
|  | 178,017 | 194,317
10. | Charges
The following charges are outstanding: • A mortgage debenture from National Westminster Bank PLC dated 3 August 1994. This is a specific charge over all plant, machinery, vehicles, computers and equipment if the property is sold. • A legal mortgage from National Westminster Bank PLC dated 9 February 2000. This is a floating charge relating to the transfer of plant and machinery if the property is sold.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 October 2025 was unqualified. The audit report was signed on 19 June 2026 by Mr James R Haywood ACA (Senior Statutory Auditor) on behalf of Page Kirk LLP.
Page 9