Sure Yachting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05868303 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2026

FOR

SURE YACHTING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

J W P Mordaunt

E S Mordaunt

REGISTERED OFFICE:

26 Southern Road

Lymington

SO41 9HQ

REGISTERED NUMBER:

05868303 (England and Wales)

ACCOUNTANTS:

Hamble Accountancy Ltd

9 Kingfisher Close

Hamble

Southampton

SO31 4PE

FIXED ASSETS

Tangible assets

4

11,232

13,520

CURRENT ASSETS

Debtors

5

14,420

10,786

Cash in hand

103,895

77,734

118,315

88,520

CREDITORS

Amounts falling due within one year

6

46,789

64,610

NET CURRENT ASSETS

71,526

23,910

TOTAL ASSETS LESS CURRENT
LIABILITIES

82,758

37,430

PROVISIONS FOR LIABILITIES

1,619

1,922

NET ASSETS

81,139

35,508

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

81,039

35,408

SHAREHOLDERS' FUNDS

81,139

35,508

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 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 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 Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

J W P Mordaunt - Director

E S Mordaunt - Director

1.	STATUTORY INFORMATION

Sure Yachting 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.

Going concern

The financial statements have been prepared on a going concern basis as the directors are of the opinion that the company has sufficient surplus reserves and cash flow to meet its liabilities as and when due.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The supply of goods are recognised when the goods are delivered. The supply of services are recognised when the services are supplied. Both dates being when the performance obligation is fulfilled to the client.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

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.

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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2025

39,129

Additions

5,243

Disposals

(1,001

)

At 30 September 2026

43,371

DEPRECIATION

At 1 October 2025

25,609

Charge for year

7,531

Eliminated on disposal

(1,001

)

At 30 September 2026

32,139

NET BOOK VALUE

At 30 September 2026

11,232

At 30 September 2025

13,520

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

Trade debtors

7,413

71

VAT

-

8,656

Prepayments and accrued income

7,007

2,059

14,420

10,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

Bank loans and overdrafts

-

4,000

Trade creditors

2,093

10,447

Tax

40,745

24,856

VAT

1,729

-

Directors' current accounts

2,222

2,706

Deferred income

-

22,601

46,789

64,610

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2026 and 30 September 2025:

30.9.26

30.9.25

£

J W P Mordaunt

Balance outstanding at start of year

(1,353

)

(546

)

Amounts advanced

57,247

51,732

Amounts repaid

(57,005

)

(52,539

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(1,111

)

(1,353

)

E S Mordaunt

Balance outstanding at start of year

(1,353

)

(547

)

Amounts advanced

57,247

51,733

Amounts repaid

(57,005

)

(52,539

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(1,111

)

(1,353

)

All Directors' loans are subject to interest which has been paid at the official interest rate where applicable.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sure Yachting Limited for the year ended 30 September 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sure Yachting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sure Yachting Limited and state those matters that we have agreed to state to the Board of Directors of Sure Yachting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sure Yachting Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sure Yachting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sure Yachting Limited. You consider that Sure Yachting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sure Yachting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hamble Accountancy Ltd

9 Kingfisher Close

Hamble

Southampton

SO31 4PE

21 October 2026