Company registration number 01286163 (England and Wales)
CRAWLEY MARINERS YACHT CLUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
CRAWLEY MARINERS YACHT CLUB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
CRAWLEY MARINERS YACHT CLUB LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
2
91,491
102,383
Current assets
Debtors
3
2,646
848
Cash at bank and in hand
103,774
85,967
106,420
86,815
Creditors: amounts falling due within one year
4
(3,207)
(2,615)
Net current assets
103,213
84,200
Net assets
194,704
186,583
Reserves
Other reserves
6,574
6,574
Income and expenditure account
188,130
180,009
Total members' funds
194,704
186,583

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 June 2026 and are signed on its behalf by:
J P Gandhi
R O Warnett
Director
Director
Company registration number 01286163 (England and Wales)
CRAWLEY MARINERS YACHT CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
page 2
1
Accounting policies
Company information

Crawley Mariners Yacht Club Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings
Straight line over 25 years
Property improvements
Straight line over 10 years
Plant and machinery
20% Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CRAWLEY MARINERS YACHT CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
page 3
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments. The company does not hold any other Financial Instruments as defined under the Standard.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and overdrafts are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.7
Taxation

The company is subject to corporation tax on income derived from activities carried on with individuals and organisations outside of the club's membership.

1.8
Guarantee capital
Under the terms of the company's Memorandum of Association its members have undertaken to contribute a maximum of £1 each against any deficiency on a winding-up of the company.
CRAWLEY MARINERS YACHT CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
page 4
2
Tangible fixed assets
Land and buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
243,285
197,730
1,345
442,360
Additions
-
0
243
-
0
243
At 31 December 2025
243,285
197,973
1,345
442,603
Depreciation and impairment
At 1 January 2025
153,366
185,526
1,085
339,977
Depreciation charged in the year
5,654
5,416
65
11,135
At 31 December 2025
159,020
190,942
1,150
351,112
Carrying amount
At 31 December 2025
84,265
7,031
195
91,491
At 31 December 2024
89,919
12,204
260
102,383
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,646
848
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
687
623
Other creditors
2,520
1,992
3,207
2,615
5
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

CRAWLEY MARINERS YACHT CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
page 5
6
Operating licence commitments
Licensor

At the reporting end date the company had contracted with a local angling society for a fishing licence for the following minimum licence payments:

2025
2024
£
£
2,975
4,760
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