Deben Estuary Partnership Limited 31/01/2026 iXBRL

Company registration number: 07800072

Deben Estuary Partnership Limited

Trading as Deben Estuary Partnership Limited

Company limited by guarantee

Unaudited filleted abridged financial statements

31 January 2026

Deben Estuary Partnership Limited

Company limited by guarantee

Contents

Directors and other information

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Deben Estuary Partnership Limited

Company limited by guarantee

Directors and other information


Directors	Mr John Cole
	Mr Malcom Hodd
	Mr Simon Read
	Mr Peter Youngs	(Retired 31 March 2026)
	Mr Graham Kill
	Mr Andrew Smith	(Retired 31 March 2026)


Company number	07800072


Registered office	Unit 1a Deben Wharf
	Tide Mill Way
	Woodbridge
	Suffolk
	IP12 1FP


Accountants	M G Whitby & Company
	Unit 1a Deben Wharf
	Tide Mill Way
	Woodbridge
	Suffolk
	IP12 1FP

Deben Estuary Partnership Limited

Company limited by guarantee

Abridged statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors		2,727		5,481
Cash at bank and in hand		145,865		140,558
		_______		_______
		148,592		146,039
Creditors: amounts falling due
within one year		( 2,610)		( 3,557)
		_______		_______
Net current assets			145,982		142,482
			_______		_______
Total assets less current liabilities			145,982		142,482

			_______		_______
Net assets			145,982		142,482
			_______		_______

Capital and reserves
Profit and loss account			145,982		142,482
			_______		_______
Members funds			145,982		142,482
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 21 October 2026 , and are signed on behalf of the board by:

Mr John Cole

Director

Company registration number: 07800072

Deben Estuary Partnership Limited

Company limited by guarantee

Statement of changes in equity

Year ended 31 January 2026

	Profit and loss account	Total
	£	£


At 1 February 2024	138,611	138,611

Profit for the year	3,871	3,871
	_______	_______
Total comprehensive income for the year	3,871	3,871

	_______	_______
At 31 January 2025 and 1 February 2025	142,482	142,482

Profit for the year	3,500	3,500
	_______	_______
Total comprehensive income for the year	3,500	3,500

	_______	_______
At 31 January 2026	145,982	145,982
	_______	_______

Deben Estuary Partnership Limited

Company limited by guarantee

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by guarantee, registered in England & Wales. The address of the registered office is M G Whitby & Company, Unit 1a Deben Wharf, Tide Mill Way, Woodbridge, Suffolk, IP12 1FP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

5. Related party transactions

There were no related party transactions for the year ended 31st January 2026.