REGISTERED NUMBER: 07333796 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Aintree Boat Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J D Greaves

REGISTERED OFFICE:

Ground Floor

73 Liverpool Road

Crosby

Merseyside

L23 5SE

REGISTERED NUMBER:

07333796 (England and Wales)

ACCOUNTANTS:

Cobhams Limited

Ground Floor

73 Liverpool Road

Crosby

Merseyside

L23 5SE

FIXED ASSETS

Tangible assets

4

4,628

6,171

CURRENT ASSETS

Stocks

195,000

195,000

Debtors

5

218,837

211,529

Cash at bank and in hand

25,449

62,236

439,286

468,765

CREDITORS

Amounts falling due within one year

6

411,045

312,534

NET CURRENT ASSETS

28,241

156,231

TOTAL ASSETS LESS CURRENT LIABILITIES

32,869

162,402

CREDITORS

Amounts falling due after more than one year

7

(117,007

)

(155,095

)

PROVISIONS FOR LIABILITIES

(1,563

)

(1,563

)

NET (LIABILITIES)/ASSETS

(85,701

)

5,744

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

(86,703

)

4,742

(85,701

)

5,744

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

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

The director acknowledges his 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 profit or loss 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 director and authorised for issue on 31 August 2026 and were signed by:

J D Greaves - Director

1.	STATUTORY INFORMATION

Aintree Boat Company Limited is a private company, limited by shares , 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

141,920

DEPRECIATION

At 1 September 2024

135,749

Charge for year

1,543

At 31 August 2025

137,292

NET BOOK VALUE

At 31 August 2025

4,628

At 31 August 2024

6,171

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

8,000

68,300

Other debtors

210,837

143,229

218,837

211,529

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

276,121

207,055

Trade creditors

90,485

71,568

Taxation and social security

9,754

2,763

Other creditors

34,685

31,148

411,045

312,534

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

117,007

155,095