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Registered number: 12538278 DEBEN SHIPPING LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
DEBEN SHIPPING LTD REGISTERED NUMBER: 12538278 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,278 |  | 5,902
|  |  | 8,278 |  | 5,902
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 134,001 |  | 259,659 |
Cash at bank and in hand |  | 280 |  | 195 |
|  | 134,281 |  | 259,854 |
Current liabilities |  |  |  |  |
Creditors: Amounts Falling Due Within One Year | 6 | (6,258) |  | (5,956) |
Net current assets |  |  | 128,023 |  | 253,898
Total assets less current liabilities |  |  | 136,301 |  | 259,800
Net assets |  |  | 136,301 |  | 259,800
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 136,201 |  | 259,700
|  |  | 136,301 |  | 259,800
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DEBEN SHIPPING LTD REGISTERED NUMBER: 12538278 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 statement of income and retained earnings 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 18 August 2026.
T R B Owles
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
DEBEN SHIPPING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Deben Shipping Ltd is a private company limited by shares and registered in England and Wales. The address of its registered office and principal place of business is Polstead Hall, Polstead, Colchester, Suffolk CO6 5BS. 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 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 following principal accounting policies have been applied:
| 2.2 | 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. 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:
|  |  |  | Furniture, fixtures and fittings | - | 25% | per annum on the reducing balance
|  |  |  | Computer equipment | - | 25% | per annum on the reducing balance
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.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.4 | 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.
| 2.5 | Creditors
Short-term creditors are measured at the transaction price. Page 3
DEBEN SHIPPING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | 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 2 (2025 - 2).
4. | Tangible fixed assets
|  | Furniture, fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 6,369 | 12,112 | 18,481
| Additions | 4,183 | 953 | 5,136
| At 31 March 2026 | 10,552 | 13,065 | 23,617
| Depreciation |  |  |
| At 1 April 2025 | 2,926 | 9,653 | 12,579
| Charge for the year on owned assets | 1,907 | 853 | 2,760
| At 31 March 2026 | 4,833 | 10,506 | 15,339
| Net book value |  |  |
| At 31 March 2026 | 5,719 | 2,559 | 8,278
| At 31 March 2025 | 3,443 | 2,459 | 5,902
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DEBEN SHIPPING LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 134,001 | 259,659
|  | 134,001 | 259,659
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 5 | -
| Accruals | 6,253 | 5,956
|  | 6,258 | 5,956
7. | Transactions with directors
At the year end date the director owed the company £66,318 (2025 : £165,731). No interest was charged. During the year, the company paid the director a dividend of £15,300 (2025 : £30,600).
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