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LAND & SEA FOODS LIMITED

Registered Number
SC288995
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

LAND & SEA FOODS LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Susan Ord

Registered Address

20 Main Street
Polmont
Falkirk
FK2 0PX

Registered Number

SC288995 (Scotland)
LAND & SEA FOODS LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors31,9811,846
Cash at bank and on hand205382
2,1862,228
Creditors amounts falling due within one year4(8,597)(7,117)
Net current assets (liabilities)(6,411)(4,889)
Total assets less current liabilities(6,411)(4,889)
Net assets(6,411)(4,889)
Capital and reserves
Called up share capital100100
Profit and loss account(6,511)(4,989)
Shareholders' funds(6,411)(4,889)
The financial statements were approved and authorised for issue by the Director on 25 September 2024, and are signed on its behalf by:
Susan Ord
Director
Registered Company No. SC288995
LAND & SEA FOODS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
Land & Sea Foods Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
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
These financial statements have been prepared on a going concern basis despite the net liability position. The Director has guaranteed their continued support and have confirmed they will not withdraw their loan account to the detriment of any other creditor. Therefore it is appropriate to prepare these financial statements on a going concern
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20232022
Average number of employees during the year11
3.Debtors: amounts due within one year

2023

2022

££
Other debtors1,9811,846
Total1,9811,846
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables219-
Other creditors8,0187,117
Accrued liabilities and deferred income360-
Total8,5977,117