Company registration number 13228039 (England and Wales)
LAND TO SEA LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2025
LAND TO SEA LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LAND TO SEA LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,233
16,246
Current assets
Debtors
4
12,697
4,672
Cash at bank and in hand
4,223
11,943
16,920
16,615
Creditors: amounts falling due within one year
5
(17,263)
(10,599)
Net current (liabilities)/assets
(343)
6,016
Total assets less current liabilities
12,890
22,262
Provisions for liabilities
(2,515)
(3,087)
Net assets
10,375
19,175
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
10,373
19,173
Total equity
10,375
19,175

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 November 2025
Mr S Cobb
Director
Company registration number 13228039 (England and Wales)
LAND TO SEA LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Land to Sea Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 48 Railway Drive, Sturminster Marshall, Wimborne, BH21 4DQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Motor vehicles
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

LAND TO SEA LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 March 2024
11,111
18,989
30,100
Additions
359
3,400
3,759
At 28 February 2025
11,470
22,389
33,859
Depreciation and impairment
At 1 March 2024
3,094
10,760
13,854
Depreciation charged in the year
2,294
4,478
6,772
At 28 February 2025
5,388
15,238
20,626
Carrying amount
At 28 February 2025
6,082
7,151
13,233
At 29 February 2024
8,017
8,229
16,246
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,200
1,175
Other debtors
3,497
3,497
12,697
4,672
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
7,964
4,015
Other creditors
9,299
6,584
17,263
10,599
2025-02-28 2024-03-01 false false false 03 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr S Cobb 13228039 2024-03-01 2025-02-28 13228039 2025-02-28 13228039 2024-02-29 13228039 core:PlantMachinery 2025-02-28 13228039 core:MotorVehicles 2025-02-28 13228039 core:PlantMachinery 2024-02-29 13228039 core:MotorVehicles 2024-02-29 13228039 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 13228039 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 13228039 core:WithinOneYear 2025-02-28 13228039 core:WithinOneYear 2024-02-29 13228039 core:CurrentFinancialInstruments 2025-02-28 13228039 core:CurrentFinancialInstruments 2024-02-29 13228039 core:ShareCapital 2025-02-28 13228039 core:ShareCapital 2024-02-29 13228039 core:RetainedEarningsAccumulatedLosses 2025-02-28 13228039 core:RetainedEarningsAccumulatedLosses 2024-02-29 13228039 bus:Director1 2024-03-01 2025-02-28 13228039 core:PlantMachinery 2024-03-01 2025-02-28 13228039 core:MotorVehicles 2024-03-01 2025-02-28 13228039 2023-03-01 2024-02-29 13228039 core:PlantMachinery 2024-02-29 13228039 core:MotorVehicles 2024-02-29 13228039 2024-02-29 13228039 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13228039 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13228039 bus:FRS102 2024-03-01 2025-02-28 13228039 bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13228039 bus:FullAccounts 2024-03-01 2025-02-28 xbrli:pure xbrli:shares iso4217:GBP