Company No: 09352002 (England and Wales)

Contents

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

DIRECTOR

Mr O P E Andrew

REGISTERED OFFICE	C/O PM+M
	Greenbank Technology Park
	Challenge Way
	Blackburn
	Lancashire
	BB1 5QB
	United Kingdom

COMPANY NUMBER

09352002 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	2025		2024
		£		£
Fixed assets
Investments	4	151		151
		151		151
Current assets
Debtors	5	775,605		791,181
Cash at bank and in hand		13,319		30,045
		788,924		821,226
Creditors: amounts falling due within one year	6	( 227,146)		( 253,791)
Net current assets		561,778		567,435
Total assets less current liabilities		561,929		567,586
Net assets		561,929		567,586
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		561,829		567,486
Total shareholders' funds		561,929		567,586

For the financial year ending 31 March 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 members have 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 SEA Global Investments Limited (registered number: 09352002) were approved and authorised for issue by the Director on 16 December 2025. They were signed on its behalf by:

Mr O P E Andrew 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

SEA Global Investments 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 C/O PM+M, Greenbank Technology Park, Challenge Way, Blackburn, Lancashire, BB1 5QB, 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 £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

3 years straight line

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2024	2,730		2,730
At 31 March 2025	2,730		2,730
Accumulated depreciation
At 01 April 2024	2,730		2,730
At 31 March 2025	2,730		2,730
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	151
At 31 March 2025	151
Carrying value at 31 March 2025	151
Carrying value at 31 March 2024	151

5. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	448,940		447,117
Amounts owed by related parties	326,132		326,132
Amounts owed by director	0		13,947
Prepayments	533		433
Other debtors	0		3,552
	775,605		791,181

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to related parties	227,146		253,705
Taxation and social security	0		86
	227,146		253,791

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
98 Ordinary A shares of £ 1.00 each	98		98
1 Ordinary B share of £ 1.00	1		1
1 Ordinary C share of £ 1.00	1		1
	100		100