Company No: 06972426 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Ruth Mary Norton Spellacy

REGISTERED OFFICE	Unit B4a St. Hildas's Business Centre
	The Ropery
	Whitby
	YO22 4ET
	United Kingdom

COMPANY NUMBER

06972426 (England and Wales)

ACCOUNTANT	Ian Walker and Co.
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Current assets
Debtors	3	25,863		1,142
Cash at bank and in hand	4	1,488		1,272
		27,351		2,414
Creditors: amounts falling due within one year	5	( 26,320)		( 1,022)
Net current assets		1,031		1,392
Total assets less current liabilities		1,031		1,392
Creditors: amounts falling due after more than one year	6	( 10,631)		( 23,022)
Net liabilities		( 9,600)		( 21,630)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 9,700 )		( 21,730 )
Total shareholder's deficit		( 9,600)		( 21,630)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Shoreline Whitby Limited (registered number: 06972426) were approved and authorised for issue by the Director on 31 October 2025. They were signed on its behalf by:

Ruth Mary Norton Spellacy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Shoreline Whitby Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit B4a St. Hildas's Business Centre, The Ropery, Whitby, YO22 4ET, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	4		4

3. Debtors

	2025		2024
	£		£
Other debtors	25,863		1,142

4. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,488		1,272

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	17,664		66
Other taxation and social security	901		687
Other creditors	7,755		269
	26,320		1,022

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	10,631		14,175
Amounts owed to Parent undertakings	0		8,847
	10,631		23,022

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100