COMPANY REGISTRATION NUMBER:
08376110
|
22 POINT SIX (MARITIME) LIMITED |
|
|
FILLETED UNAUDITED FINANCIAL STATEMENTS |
|
|
22 POINT SIX (MARITIME) LIMITED |
|
|
STATEMENT OF FINANCIAL POSITION |
|
31 December 2025
Current assets
|
Debtors |
4 |
140 |
|
1,113 |
|
Cash at bank and in hand |
12,143 |
|
11,844 |
|
--------- |
|
--------- |
|
12,283 |
|
12,957 |
|
|
|
|
|
|
Creditors: amounts falling due within one year |
5 |
(
92,294) |
|
(
272,836) |
|
--------- |
|
---------- |
|
Net current liabilities |
|
(
80,011) |
(
259,879) |
|
|
--------- |
---------- |
|
Total assets less current liabilities |
|
(
80,011) |
(
259,879) |
|
|
--------- |
---------- |
|
Net liabilities |
|
(
80,011) |
(
259,879) |
|
|
--------- |
---------- |
|
|
|
|
|
Capital and reserves
|
Called up share capital |
|
100 |
100 |
|
Profit and loss account |
|
(
80,111) |
(
259,979) |
|
|
--------- |
---------- |
|
Shareholders deficit |
|
(
80,011) |
(
259,879) |
|
|
--------- |
---------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
|
22 POINT SIX (MARITIME) LIMITED |
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|
STATEMENT OF FINANCIAL POSITION (continued) |
|
31 December 2025
These financial statements were approved by the
board of directors
and authorised for issue on
17 September 2026
, and are signed on behalf of the board by:
Company registration number:
08376110
|
22 POINT SIX (MARITIME) LIMITED |
|
|
NOTES TO THE FINANCIAL STATEMENTS |
|
YEAR ENDED 31 DECEMBER 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Greenacre, Station Road, Burgess Hill, West Sussex, RH15 9DS.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
4.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Trade debtors |
– |
1,113 |
|
Other debtors |
140 |
– |
|
---- |
------- |
|
140 |
1,113 |
|
---- |
------- |
|
|
|
5.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
88,679 |
268,385 |
|
Corporation tax |
– |
178 |
|
Other creditors |
3,615 |
4,273 |
|
--------- |
---------- |
|
92,294 |
272,836 |
|
--------- |
---------- |
|
|
|
6.
Director's advances, credits and guarantees
No transactions with directors were undertaken such as are required to be disclosed under FRS102 section 1A
7.
Related party transactions
The company is a 100% subsidiary of Business Development & Marketing Limited, a company registered in England and Wales. Business Development & Marketing Limited is the company's ultimate parent company and is controlled by
M J Surridge
by virtue of his 100% shareholder. The company has an interest free loan account with its parent company, Business Development& Marketing Limited. At the year end, the company owed £nil (2024: £10,800) to Business Development & Marketing Limited. The company has an interest free loan account with BDM Voice Limited, a subsidiary company of Business Development & Marketing Limited. At the year end, the company owed £nil (2024: £169,664) to BDM Voice Limited. The company has an interest free loan account with BDM Talk Limited, a subsidiary company of Business Development & Marketing Limited. At the year end, the company owed £88,678 (2024: £87,920) to BDM Talk Limited.