FOLLOWING SEAS LTD

Registered Number: NI678846

Northern Ireland

Unaudited Financial Statements

for the period ended 31 October 2025

for

FOLLOWING SEAS LTD

FOLLOWING SEAS LTD

Statement of Financial Position

As at 31 October 2025

	£	2025 £	£	2024 £
Fixed assets		-		13,948
Current assets	176		1,289
Creditors: amount falling due within one year	(3,272)		(72,001)
Net current assets/(liabilities)		(3,096)		(70,712)
Total assets less current liabilities		(3,096)		(56,764)
Net assets/(liabilities)		(3,096)		(56,764)


Capital and reserves		(3,096)		(56,764)

For the period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
Elwyn Luke Teeshan Agnew
Director

Date approved: 24 December 2025

FOLLOWING SEAS LTD

Notes to the Accounts

For the period ended 31 October 2025

Statutory Information

FOLLOWING SEAS LTD is a private limited company, limited by shares, domiciled in Northern Ireland, registration number NI678846, registration address 10 Carmagrim Road, Portglenone, Ballymena, BT44 8BP, Northern Ireland.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

20 Reducing Balance

2.	Average number of employees Average number of employees during the period was 0 (2024: 0).