REGISTERED NUMBER: 05003686 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

The Royal Western Yacht Club of England

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C R Arscott

N Woodmansey

R Michael

P Wanstall

A M Gray

J Lock

REGISTERED OFFICE:

Queen Anne's Battery

Plymouth

Devon

PL4 0TW

REGISTERED NUMBER:

05003686 (England and Wales)

ACCOUNTANTS:

Sheppards Accountants Limited

22 The Square

The Millfields

Plymouth

Devon

PL1 3JX

FIXED ASSETS

Tangible assets

4

46,076

28,919

CURRENT ASSETS

Stocks

4,000

4,000

Debtors

5

6,540

4,084

Cash at bank

24,862

63,723

35,402

71,807

CREDITORS

Amounts falling due within one year

6

19,500

12,278

NET CURRENT ASSETS

15,902

59,529

TOTAL ASSETS LESS CURRENT LIABILITIES

61,978

88,448

RESERVES

Income and expenditure account

61,978

88,448

61,978

88,448

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

N Woodmansey - Director

1.	STATUTORY INFORMATION

The Royal Western Yacht Club of England Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities.

Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land and buildings - Straight line over the life of the lease

Plant & machinery etc - 20% on reducing balance and 10% on reducing balance

Stocks

Stock and work in progress are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Building

Sailing

Clubhouse

fixtures

assets

assets

Totals

£

£

£

£

COST

At 1 January 2025

24,597

37,135

30,620

92,352

Additions

5,020

24,419

-

29,439

At 31 December 2025

29,617

61,554

30,620

121,791

DEPRECIATION

At 1 January 2025

17,137

27,257

19,039

63,433

Charge for year

2,962

6,860

2,460

12,282

At 31 December 2025

20,099

34,117

21,499

75,715

NET BOOK VALUE

At 31 December 2025

9,518

27,437

9,121

46,076

At 31 December 2024

7,460

9,878

11,581

28,919

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

638

-

VAT

918

70

Prepayments and accrued income

4,984

4,014

6,540

4,084

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,455

1,730

Other creditors

13,445

8,948

Accrued expenses

1,600

1,600

19,500

12,278