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Registered Number: 15596691
England and Wales
Abridged Accounts
for the period ended 31 March 2025
for
TASTE OF THE SEA LTD

Taste of the Sea Ltd Contents Page For the Period 27 March 2024 to 31 March 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Taste of the Sea Ltd Accountants' Report For the Period 27 March 2024 to 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Taste of the Sea Ltd for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Taste of the Sea Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Taste of the Sea Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Taste of the Sea Ltd and state those matters that we have agreed to state to the Board of Directors of Taste of the Sea Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Taste of the Sea Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Taste of the Sea Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Taste of the Sea Ltd . You consider that Taste of the Sea Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Taste of the Sea Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts .................................................... J W Smith & Co Ltd Hopper Hill Road Scarborough Business Park Scarborough North Yorkshire YO11 3YS 11 December 2025 1

Registered Number: 15596691 Taste of the Sea Ltd Statement of Financial Position As at 31 March 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 555,567
|  | 555,567
Current assets |  |
Stocks |  | 34,164
Debtors |  | 112,883
Cash at bank and in hand |  | 10,196
|  | 157,243
Creditors: amount falling due within one year |  | (61,579)
Net current assets |  | 95,664
Total assets less current liabilities |  | 651,231
Creditors: amount falling due after more than one year |  | (338,581)
Net assets |  | 312,650
Capital and reserves |  |
Called up share capital |  | 100
Revaluation Reserves |  | 400,000
Profit and loss account |  | (87,450)
Shareholders' funds |  | 312,650
For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 11 December 2025 and were signed on its behalf by:
------------------------------- Michael David Grime Director
2

Taste of the Sea Ltd Notes to the Abridged Financial Statements For the Period 27 March 2024 to 31 March 2025
General Information Taste of the Sea Ltd is a private company, limited by shares, registered in England and Wales, registration number 15596691, registration address JWS Hopper Hill Road, Scarborough, North Yorkshire, YO11 3YS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included in the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 15% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the period was 6.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 27 March 2024 | - |  | - |  | -
Additions | 9,090 |  | 575,000 |  | 584,090
Disposals | - |  | - |  | -
At 31 March 2025 | 9,090 |  | 575,000 |  | 584,090
Depreciation
At 27 March 2024 | - |  | - |  | -
Charge for period | 2,273 |  | 26,250 |  | 28,523
On disposals | - |  | - |  | -
At 31 March 2025 | 2,273 |  | 26,250 |  | 28,523
Net book values
Closing balance as at 31 March 2025 | 6,817 |  | 548,750 |  | 555,567
Opening balance as at 27 March 2024 | - |  | - |  | -
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