Dudley Water Sports Centre Limited

Dudley Water Sports Centre Limited
Contents Page
For the year ended 30 September 2025

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

Dudley Water Sports Centre Limited Accountants' Report For the year ended 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Handmill Taxation Ltd 30 September 2025 .................................................... Handmill Taxation Ltd Spencer House 114 High Street Wordsley, Stourbridge West Midlands DY8 5QR 19 June 2026 1

Dudley Water Sports Centre Limited
Accountants' Report
For the year ended 30 September 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Handmill Taxation Ltd
30 September 2025

....................................................

Handmill Taxation Ltd
Spencer House
114 High Street
Wordsley, Stourbridge
West Midlands
DY8 5QR
19 June 2026

1

Dudley Water Sports Centre Limited
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	30,321	39,716
		30,321	39,716
Current assets
Stocks		748	831
Debtors		3,063	3,058
Cash at bank and in hand		79,854	36,248
		83,665	40,137
Creditors: amount falling due within one year		(3,513)	(3,651)
Net current assets		80,152	36,486

Total assets less current liabilities		110,473	76,202
Provisions for liabilities		(2,939)	(2,939)
Net assets		107,534	73,263

Capital and reserves
Called up share capital	4	101	101
Profit and loss account		107,433	73,162
Shareholders' funds		107,534	73,263

For the year ended 30 September 2025 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 19 June 2026 and were signed on its behalf by:

-------------------------------
Ashley Lloyd-Roberts
Secretary

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Steven Leslie Ridley
Director

2

Dudley Water Sports Centre Limited
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

Dudley Water Sports Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 03476097, registration address Dudley Water Sports Centre, Lodge Farm Reservoir, Highbridge Road, Dudley, West Midlands, DY2 0HB.

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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

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:

Land and Buildings

3 - 10 years Reducing Balance

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 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£	£
At 01 October 2024	65,337	8,006	1,948	75,291
Additions	-	(801)	1,161	360
Disposals	-	-	-	-
At 30 September 2025	65,337	7,205	3,109	75,651
Depreciation
At 01 October 2024	34,740	445	390	35,575
Charge for year	9,444	-	311	9,755
On disposals	-	-	-	-
At 30 September 2025	44,184	445	701	45,330
Net book values
Closing balance as at 30 September 2025	21,153	6,760	2,408	30,321
Opening balance as at 01 October 2024	30,597	7,561	1,558	39,716

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
101 Class A shares of £1.00 each	101		101
	101		101

3

Registered Number: 03476097
England and Wales
DUDLEY WATER SPORTS CENTRE LIMITED

Abridged Accounts

Period of accounts Start date: 01 October 2024 End date: 30 September 2025