xbrl

01296167falsethat of the repairing and mooring of boats2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2026-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-03-31http://www.companieshouse.gov.uk/cd:Director22025-04-012026-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-04-012026-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2026-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22025-04-012026-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32025-04-012026-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-04-012026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/2025-04-012026-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FRS1022025-04-012026-03-31http://www.companieshouse.gov.uk/2026-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-04-012026-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-04-012026-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 01296167






Dyer Bros. (Marine) Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/03/2026
























Prepared By:
Victor Stewart
Sarisbury Building
180 Bridge Road
Sarisbury Green
Hampshire
SO31 7EH


ACCOUNTS
FOR THE YEAR ENDED 31/03/2026





DIRECTORS
Terence John Dyer
Simon Nicolas Tipper



SECRETARY
Terence John Dyer


REGISTERED OFFICE
131 St Denys Road
Portswood
Southampton
Hampshire
SO17 2JY


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 01296167



ACCOUNTANTS
Victor Stewart
Sarisbury Building
180 Bridge Road
Sarisbury Green
Hampshire
SO31 7EH


ACCOUNTS
FOR THEYEARENDED31/03/2026



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	3		7,472		9,630

CURRENT ASSETS
Stock		335		310
Debtors	5	4,002		3,297
Cash at bank and in hand		71,624		76,587
		75,961		80,194
CREDITORS: Amounts falling due within one year	6	35,772		42,120
NET CURRENT ASSETS			40,189		38,074
TOTAL ASSETS LESS CURRENT LIABILITIES			47,661		47,704

CAPITAL AND RESERVES

Called up share capital	7		102		102
Profit and loss account			47,559		47,602
SHAREHOLDERS' FUNDS			47,661		47,704

For the year ending 31/03/2026 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 14/10/2026 and signed on their behalf by



.............................
Simon Nicolas Tipper
Director





1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 15%
Commercial Vehicles		reducing balance 25%
Fixtures and Fittings		reducing balance 15%
Equipment		reducing balance 25%





1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .





1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.





3. TANGIBLE FIXED ASSETS

	Plant and	Commercial	Fixtures
	Machinery	Vehicles	and Fittings	Equipment	Total
	£	£	£	£	£
Cost
At 01/04/2025	17,006	12,694	5,659	270	35,629
At 31/03/2026	17,006	12,694	5,659	270	35,629
Depreciation
At 01/04/2025	14,957	5,554	5,281	207	25,999
For the year	307	1,785	57	9	2,158
At 31/03/2026	15,264	7,339	5,338	216	28,157
Net Book Amounts
At 31/03/2026	1,742	5,355	321	54	7,472
At 31/03/2025	2,049	7,140	378	63	9,630





5. DEBTORS	2026	2025
	£	£
Amounts falling due within one year
Trade debtors	3,675	2,815
Prepayments	327	482
	4,002	3,297





6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
Corporation tax	4,801	6,059
Other tax	1,420	1,830
Directors current account	11,809	14,949
Directors current account	15,516	17,574
Credit card	385	-
Payments received on account	741	608
Accruals	1,100	1,100
	35,772	42,120





7. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
1 Non-voting Management A Shares of £1 each	1	1
1 Non-voting Management B Shares of £1 each	1	1
	102	102





2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	2	2