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Registered number: 04725667
Sea Bea Transport Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04725667
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 339,194 393,044
339,194 393,044
CURRENT ASSETS
Stocks 5 10,809 19,072
Debtors 6 362,814 419,581
Cash at bank and in hand 261,095 194,907
634,718 633,560
Creditors: Amounts Falling Due Within One Year 7 (158,434 ) (206,542 )
NET CURRENT ASSETS (LIABILITIES) 476,284 427,018
TOTAL ASSETS LESS CURRENT LIABILITIES 815,478 820,062
PROVISIONS FOR LIABILITIES
Deferred Taxation (64,285 ) (65,435 )
NET ASSETS 751,193 754,627
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 751,093 754,527
SHAREHOLDERS' FUNDS 751,193 754,627
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For the year ending 30 June 2024 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 Ronnie Barton
Director
21/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Sea Bea Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04725667 . The registered office is 4 The Leys Stratford Road, Wroxton, Banbury, Oxon, OX15 6QW.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net reaistic value, after making due allowances for obsolete and slow-moving items.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2023: 24)
24 24
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 94,372 807,639 229,842 1,131,853
Additions 8,050 120,618 51,160 179,828
Disposals (15,929 ) (77,064 ) - (92,993 )
As at 30 June 2024 86,493 851,193 281,002 1,218,688
Depreciation
As at 1 July 2023 51,278 559,031 128,500 738,809
Provided during the period 15,022 162,932 55,724 233,678
Disposals (15,929 ) (77,064 ) - (92,993 )
As at 30 June 2024 50,371 644,899 184,224 879,494
Net Book Value
As at 30 June 2024 36,122 206,294 96,778 339,194
As at 1 July 2023 43,094 248,608 101,342 393,044
5. Stocks
2024 2023
£ £
Stocks 10,809 19,072
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 347,466 401,933
Prepayments and accrued income 398 398
Other debtors 14,950 17,250
362,814 419,581
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 74,280 58,777
Corporation tax 31,581 6,608
Other taxes and social security 15,962 15,120
VAT 4,854 34,431
Other creditors 16,411 16,411
Accruals 2,750 2,700
Directors' loan accounts 12,596 72,495
158,434 206,542
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company was controlled throughout the year by it's three directors,  Mrs C M Barton,  Mr R D Barton and Mrs E L Barton.
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