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Company Registration No. 05670438 (England and Wales)
THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Unaudited accounts for the year ended 31 October 2025
THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Unaudited accounts Contents
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THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Company Information for the year ended 31 October 2025
Directors
COLEGRAVE, Richard James DARBY, Guy Robert DERRICK, Simon John
Company Number
05670438 (England and Wales)
Registered Office
GINS CLUBHOUSE ST. LEONARDS BEAULIEU BROCKENHURST HAMPSHIRE SO42 7XG ENGLAND
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THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
213,794 
224,823 
Investments
1 
1 
213,795 
224,824 
Current assets
Inventories
8,697 
7,709 
Debtors
42,369 
83,214 
Cash at bank and in hand
63,748 
95,082 
114,814 
186,005 
Creditors: amounts falling due within one year
(110,269)
(174,146)
Net current assets
4,545 
11,859 
Net assets
218,340 
236,683 
Reserves
Profit and loss account
218,340 
236,683 
Members' funds
218,340 
236,683 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by
DERRICK, Simon John Director Company Registration No. 05670438
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THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED is a private company, limited by guarantee, registered in England and Wales, registration number 05670438. The registered office is GINS CLUBHOUSE ST. LEONARDS, BEAULIEU, BROCKENHURST, HAMPSHIRE, SO42 7XG, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% - 10% Straight Line
Plant & machinery
15% - 25% Straight Line
Going concern
These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
385,920 
59,258 
445,178 
Disposals
- 
(3,354)
(3,354)
At 31 October 2025
385,920 
55,904 
441,824 
Depreciation
At 1 November 2024
165,739 
54,616 
220,355 
Charge for the year
8,639 
2,390 
11,029 
On disposals
- 
(3,354)
(3,354)
At 31 October 2025
174,378 
53,652 
228,030 
Net book value
At 31 October 2025
211,542 
2,252 
213,794 
At 31 October 2024
220,181 
4,642 
224,823 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 November 2024
1 
Valuation at 31 October 2025
1 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,564 
45,354 
Accrued income and prepayments
37,805 
34,860 
Other debtors
3,000 
3,000 
42,369 
83,214 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,042 
786 
Trade creditors
2,108 
13,716 
Taxes and social security
1,815 
4,096 
Other creditors
1,627 
2,900 
Accruals
25,929 
75,154 
Deferred income
71,748 
77,494 
110,269 
174,146 
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THE ROYAL SOUTHAMPTON YACHT CLUB LIMITED Notes to the Accounts for the year ended 31 October 2025
8
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
9
Transactions with related parties
The freehold for Gins site is owned by the Southampton Yacht Club Building Company Limited. The Royal Southampton Yacht Club Limited remains responsible for the expenditure and liabilites associated with the running and maintenance of the property.
10
Average number of employees
During the year the average number of employees was 8 (2024: 12).
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