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REGISTERED NUMBER: 12033750 (England and Wales)








































Lobster Alta (Holdings) Limited

Unaudited Financial Statements

for the Year Ended 31st January 2025






Lobster Alta (Holdings) Limited (Registered number: 12033750)






Contents of the Financial Statements
for the year ended 31st January 2025




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 6


Lobster Alta (Holdings) Limited

Company Information
for the year ended 31st January 2025







Directors: R N Sim
T A A Leslie





Registered office: Halidon House
17D Windmill Way West
Ramparts Business Park
Berwick Upon Tweed
Northumberland
TD15 1TB





Registered number: 12033750 (England and Wales)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

Lobster Alta (Holdings) Limited (Registered number: 12033750)

Balance Sheet
31st January 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Investments 4 2,203 2,203

Current assets
Debtors 5 725,016 727,167

Creditors
Amounts falling due within one year 6 21,402 20,562
Net current assets 703,614 706,605
Total assets less current liabilities 705,817 708,808

Capital and reserves
Called up share capital 914 914
Share premium 699,287 699,287
Retained earnings 5,616 8,607
705,817 708,808

Lobster Alta (Holdings) Limited (Registered number: 12033750)

Balance Sheet - continued
31st January 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11th June 2025 and were signed on its behalf by:




T A A Leslie - Director



R N Sim - Director


Lobster Alta (Holdings) Limited (Registered number: 12033750)

Notes to the Financial Statements
for the year ended 31st January 2025

1. Statutory information

Lobster Alta (Holdings) 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.

Preparation of consolidated financial statements
The financial statements contain information about Lobster Alta (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries and associates
Investment in subsidiary and associate undertakings are recognised at cost less impairment.

Financial instruments
The following assets and liabilities are classified as financial instruments - other loans, accruals and directors' loans.

Directors' loans (being repayable on demand), other loans and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Lobster Alta (Holdings) Limited (Registered number: 12033750)

Notes to the Financial Statements - continued
for the year ended 31st January 2025

2. Accounting policies - continued

Group accounts
The company is entitled to the exemption under Section 398 of the Companies Act 2006 from the obligation to prepare group accounts.

Going concern
The directors have considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4. Fixed asset investments
Shares in Interest
group in
undertakings associate Totals
£    £    £   
Cost
At 1st February 2024
and 31st January 2025 2,200 3 2,203
Net book value
At 31st January 2025 2,200 3 2,203
At 31st January 2024 2,200 3 2,203

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Other debtors 725,016 727,167

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Other creditors 21,402 20,562

7. Related party disclosures

At 31st January 2025 a loan of £700,000 (2024-£700,000) was outstanding payable to the company by The Whittling House Limited, a subsidiary of Lobster Alta (Holdings) Limited. This loan is unsecured, interest free and is repayable on demand.

At 31st January 2025 a loan of £25,016 (2024-£27,167) was outstanding payable to the company by The Potted Lobster Limited, a subsidiary of Lobster Alta (Holdings) Limited. This loan is unsecured, interest free and is repayable on demand.

At 31st January 2025 a loan of £18,300 (2024-£17,460) was outstanding payable by the company to The Whittling House Limited, a subsidiary of Lobster Alta (Holdings) Limited. This loan is unsecured, interest free and is repayable on demand.

Lobster Alta (Holdings) Limited (Registered number: 12033750)

Notes to the Financial Statements - continued
for the year ended 31st January 2025

8. Post balance sheet events

On the 23rd May 2025 an interim dividend of £109 per share was declared in respect of the year ended 31st January 2026.