Road To Sea Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC291630

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,914		26,203

			22,914		26,203
CURRENT ASSETS
Stocks	5	1,000		-
Debtors	6	196,534		179,963
Cash at bank and in hand		66		964

		197,600		180,927
Creditors: Amounts Falling Due Within One Year	7	(293,265 )		(258,344 )

NET CURRENT ASSETS (LIABILITIES)			(95,665 )		(77,417 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(72,751 )		(51,214 )

Creditors: Amounts Falling Due After More Than One Year	8		(14,855 )		(36,587 )

NET LIABILITIES			(87,606 )		(87,801 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(87,607 )		(87,802 )

SHAREHOLDERS' FUNDS			(87,606)		(87,801)

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Road To Sea Ltd.

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Andrew Phillips

Director

24/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Road To Sea Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC291630 . The registered office is Suite 14, Ellismuir House, Ellismuir Way, Tannochside, G72 5PW.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2023: 5)

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Road To Sea Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	81,192	19,779	244	2,777	103,992
Additions	2,794	-	-	-	2,794
Disposals	(370 )	(600 )	-	-	(970 )

As at 31 December 2024	83,616	19,179	244	2,777	105,816

Depreciation
As at 1 January 2024	57,959	17,374	235	2,221	77,789
Provided during the period	4,599	326	9	556	5,490
Disposals	(106 )	(271 )	-	-	(377 )

As at 31 December 2024	62,452	17,429	244	2,777	82,902

Net Book Value
As at 31 December 2024	21,164	1,750	-	-	22,914

As at 1 January 2024	23,233	2,405	9	556	26,203

5. Stocks

	2024	2023
	£	£
Stock	1,000	-

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	56,018	43,834
Prepayments and accrued income	4,321	4,000
Other debtors	34,618	35,101
Director's loan account	101,577	97,028

	196,534	179,963

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	81,472	45,625
Bank loans and overdrafts	22,211	20,623
Corporation tax	14,181	35,056
Other taxes and social security	55,684	35,660
VAT	112,236	75,550
Bank overdraft	381	13,648
Other creditor	5,500	30,000
Accruals and deferred income	1,600	2,182

	293,265	258,344

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Road To Sea Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	14,855	36,587

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Andrew Phillips	97,028	4,549	-	-	101,577

The above loan is unsecured, repayable on demand and interest were charged.

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