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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 09641427 frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:UnlistedNon-exchangeTraded 2021-06-30 09641427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 09641427 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 09641427 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 09641427 dpl-frs:CostSales 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales 2021-06-30 09641427 dpl-frs:CostSales 2022-06-30 09641427 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 09641427 frs-bus:Director1 2021-07-01 2022-06-30 09641427 frs-bus:Director1 2021-06-30 09641427 frs-bus:Director1 2022-06-30 09641427 frs-bus:Director2 2021-07-01 2022-06-30 09641427 frs-bus:Director2 2021-06-30 09641427 frs-bus:Director2 2022-06-30 09641427 1 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 1 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 1 2022-06-30 09641427 2 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 2 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 2 2022-06-30 09641427 3 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 3 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 3 2022-06-30 09641427 4 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 4 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 4 2022-06-30 09641427 5 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 5 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 5 2022-06-30 09641427 6 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 6 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 6 2022-06-30 09641427 7 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 7 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 7 2022-06-30 09641427 8 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 8 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 8 2022-06-30 09641427 9 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 9 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 9 2022-06-30 09641427 10 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 10 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 10 2022-06-30 09641427 11 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 11 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 11 2022-06-30 09641427 12 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 12 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 12 2022-06-30 09641427 13 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 13 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 13 2022-06-30 09641427 14 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 14 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 14 2022-06-30 09641427 15 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 15 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 15 2022-06-30 09641427 16 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 16 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 16 2022-06-30 09641427 17 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 17 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 17 2022-06-30 09641427 18 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 18 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 18 2022-06-30 09641427 19 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 19 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 19 2022-06-30 09641427 20 2021-07-01 2022-06-30 09641427 frs-core:CurrentFinancialInstruments 20 2022-06-30 09641427 frs-core:Non-currentFinancialInstruments 20 2022-06-30 09641427 dpl-frs:Item1 2021-07-01 2022-06-30 09641427 dpl-frs:Item1 2021-06-30 09641427 dpl-frs:Item1 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 09641427 dpl-frs:Item2 2021-07-01 2022-06-30 09641427 dpl-frs:Item2 2021-06-30 09641427 dpl-frs:Item2 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 09641427 dpl-frs:Item3 2021-07-01 2022-06-30 09641427 dpl-frs:Item3 2021-06-30 09641427 dpl-frs:Item3 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 09641427 dpl-frs:Item4 2021-07-01 2022-06-30 09641427 dpl-frs:Item4 2021-06-30 09641427 dpl-frs:Item4 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 09641427 dpl-frs:Item5 2021-07-01 2022-06-30 09641427 dpl-frs:Item5 2021-06-30 09641427 dpl-frs:Item5 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 09641427 dpl-frs:Item6 2021-07-01 2022-06-30 09641427 dpl-frs:Item6 2021-06-30 09641427 dpl-frs:Item6 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 09641427 dpl-frs:Item7 2021-07-01 2022-06-30 09641427 dpl-frs:Item7 2021-06-30 09641427 dpl-frs:Item7 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 09641427 dpl-frs:Item8 2021-07-01 2022-06-30 09641427 dpl-frs:Item8 2021-06-30 09641427 dpl-frs:Item8 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 09641427 dpl-frs:Item9 2021-07-01 2022-06-30 09641427 dpl-frs:Item9 2021-06-30 09641427 dpl-frs:Item9 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 09641427 dpl-frs:Item10 2021-07-01 2022-06-30 09641427 dpl-frs:Item10 2021-06-30 09641427 dpl-frs:Item10 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 09641427 dpl-frs:Item11 2021-07-01 2022-06-30 09641427 dpl-frs:Item11 2021-06-30 09641427 dpl-frs:Item11 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 09641427 dpl-frs:Item12 2021-07-01 2022-06-30 09641427 dpl-frs:Item12 2021-06-30 09641427 dpl-frs:Item12 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 09641427 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 09641427 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 09641427 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 09641427 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 09641427 1 2021-07-01 2022-06-30 09641427 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 09641427
Stormeyseas Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
TaxAssist Accountants
28 Stonecot Hill
Sutton
SM3 9HE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09641427
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 561,739 562,063
Investments 4 1,229,479 1,220,179
1,791,218 1,782,242
CURRENT ASSETS
Debtors 5 9,441 4,896
Cash at bank and in hand 17,069 6,178
26,510 11,074
Creditors: Amounts Falling Due Within One Year 6 (16,160 ) (16,532 )
NET CURRENT ASSETS (LIABILITIES) 10,350 (5,458 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,801,568 1,776,784
Creditors: Amounts Falling Due After More Than One Year 7 (1,617,865 ) (1,604,251 )
NET ASSETS 183,703 172,533
CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair Value Reserve 9 (28,824 ) (11,579 )
Profit and Loss Account 212,427 184,012
SHAREHOLDERS' FUNDS 183,703 172,533
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gilles Storme
Director
18/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Computer Equipment 25% straight line
1.3. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
1.4. Investments
Listed investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in balance sheet.
1.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

1.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
3. Tangible Assets
Investment Properties Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 560,828 1,888 768 563,484
As at 30 June 2023 560,828 1,888 768 563,484
Depreciation
As at 1 July 2022 - 1,229 192 1,421
Provided during the period - 132 192 324
As at 30 June 2023 - 1,361 384 1,745
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 560,828 527 384 561,739
As at 1 July 2022 560,828 659 576 562,063
4. Investments
Listed
£
Cost
As at 1 July 2022 1,220,179
Additions 178,954
Disposals (148,365 )
Revaluations (21,289 )
As at 30 June 2023 1,229,479
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 1,229,479
As at 1 July 2022 1,220,179
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 1,000 500
Deferred tax current asset 8,441 4,396
9,441 4,896
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 13 -
Corporation tax 2,747 6,551
Accruals and deferred income 13,400 9,981
16,160 16,532
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 1,617,865 1,604,251
1,617,865 1,604,251
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Fair Value Reserve
£
As at 1 July 2022 (11,579 )
Movements in fair value reserve (17,245)
As at 30 June 2023 (28,824 )
10. Related Party Transactions
At the start of the year, the company owed it's director £1,604,251 and during the year, increased by £8,305. This figure is shown in creditors amounts falling due after more than one year.
11. Controlling Party
The company's controlling party is Mr. Gilles Storme by virtue of his ownership of 51% of the issued share capital in the company.
12. General Information
Stormeyseas Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09641427 . The registered office is 26 Sheen Park, Richmond, Surrey, TW9 1UW.
Page 5