2024-05-012025-04-302025-04-30false133699833 FAT SEAGULLS 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3 FAT SEAGULLS LIMITED

Registered Number
13369983
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

3 FAT SEAGULLS LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Director

CHAMBERS, Sarah Jane

Registered Address

C/O Smooth Accounting Limited Building 1000 Lakeside North Harbour
Western Road
Portsmouth
PO6 3EN

Registered Number

13369983 (England and Wales)
3 FAT SEAGULLS LIMITED
Balance Sheet as at
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3-26,338
-26,338
Current assets
Debtors46,2391,438
Cash at bank and on hand-11,572
6,23913,010
Creditors amounts falling due within one year5(6,139)(12,724)
Net current assets (liabilities)100286
Total assets less current liabilities10026,624
Provisions for liabilities6-(6,652)
Net assets10019,972
Capital and reserves
Called up share capital100100
Profit and loss account-19,872
Shareholders' funds10019,972
The financial statements were approved and authorised for issue by the Director on 4 August 2025, and are signed on its behalf by:
CHAMBERS, Sarah Jane
Director
Registered Company No. 13369983
3 FAT SEAGULLS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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.
Going concern
After reviewing the company's forecasts and projections, the director has decided to cease trade immediately. The company therefore no longer is a going concern due to cessation of trade.
Revenue from rendering of services
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when 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.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Motor Vehicles - 25% reducing balance Computer Equipment - 3 years straight line
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 2459,6593,50663,165
Additions-982982
Disposals(59,659)(4,488)(64,147)
Depreciation and impairment
At 01 May 2434,4912,33636,827
On disposals(34,491)(2,336)(36,827)
Net book value
At 30 April 25---
At 30 April 2425,1681,17026,338
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables2,133-
Other debtors4,106-
Prepayments and accrued income-1,438
Total6,2391,438
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-26
Taxation and social security5,84410,230
Other creditors12,468
Accrued liabilities and deferred income294-
Total6,13912,724
6.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)-6,652
Total-6,652