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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
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
 
 		 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:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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
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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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