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REGISTERED NUMBER: 09522648 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 31 MARCH 2025

| FOR

| PORT OF CALL (HORNSEA) LTD

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PORT OF CALL (HORNSEA) LTD

COMPANY INFORMATION

for the Year Ended 31 March 2025

| DIRECTOR: | G G Laycock

| REGISTERED OFFICE: | Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

| REGISTERED NUMBER: | 09522648 (England and Wales)

| ACCOUNTANTS: | Sowerby

| Chartered Accountants

| Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 83,614 |  | 91,014 |  |

83,614 |  | 91,014 |  |

CURRENT ASSETS

Stocks | 2,219 |  | 155 |  |

Debtors | 6 | 1,028 |  | 2,871 |  |

Cash at bank and in hand | 67,618 |  | 75,611 |  |

70,865 |  | 78,637 |  |

CREDITORS

Amounts falling due within one year | 7 | 38,735 |  | 72,591 |  |

NET CURRENT ASSETS | 32,130 |  | 6,046 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 115,744 |  | 97,060 |  |

PROVISIONS FOR LIABILITIES | 20,904 |  | 20,596 |  |

NET ASSETS | 94,840 |  | 76,464 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 94,839 |  | 76,463 |  |

SHAREHOLDERS' FUNDS | 94,840 |  | 76,464 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

BALANCE SHEET - continued

31 March 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2025 and were signed by:

G G Laycock - Director

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Port of Call (Hornsea) Limited is a private company limited by shares and incorporated and domiciled in England. It has its registered office and principal place of business at Holmewood, Football Green, Hornsea, East Yorkshire, HU18 1RA, England

| The financial statements are presented in Sterling, which is the functional currency of the company.

| The principal activity of the company is running a cafe.

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.

| Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

| The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Turnover

| Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

| Turnover from the sale of goods is recognised at the point of sale.

| All sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost and 15% on cost

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making, due allowance for obsolete and slow moving items. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion.

| Taxation

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

| Taxation

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 6 ) .

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 27,500 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 27,500 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 125,603 |  |

| Additions | 11,770 |  |

| At 31 March 2025 | 137,373 |  |

| DEPRECIATION

| At 1 April 2024 | 34,589 |  |

| Charge for year | 19,170 |  |

| At 31 March 2025 | 53,759 |  |

| NET BOOK VALUE

| At 31 March 2025 | 83,614 |  |

| At 31 March 2024 | 91,014 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 1,028 |  | 2,871 |  |

PORT OF CALL (HORNSEA) LTD (REGISTERED NUMBER: 09522648)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 300 |  | 300 |  |

| Taxation and social security | 33,873 |  | 24,579 |  |

| Other creditors | 4,562 |  | 47,712 |  |

38,735 |  | 72,591 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 6,504 |  | 6,504 |  |

| Between one and five years | 19,512 |  | 26,016 |  |

26,016 |  | 32,520 |  |

9. | RELATED PARTY DISCLOSURES

| Included within other creditors is a loan to the company from the director, G G Laycock.

| The balance outstanding as at 31 March 2025 was £1,890 (2024 : £44,976).

| The loan was made on an interest free basis and it is repayable on demand.