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Registered number: 07324547 EDWARD SEAGO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
EDWARD SEAGO LIMITED REGISTERED NUMBER: 07324547 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 2,102 |  | 2,022
Current assets |  |  |  |  |
Stocks |  | 3,500 |  | 3,500 |
Debtors: amounts falling due after more than one year | 6 | 333 |  | - |
Debtors: amounts falling due within one year | 6 | 301,507 |  | 29,236 |
Current asset investments |  | 26,011 |  | - |
Cash at bank and in hand |  | 11,499 |  | 21,327 |
|  | 342,850 |  | 54,063 |
Creditors: amounts falling due within one year | 7 | (310,307) |  | (93,405) |
Net current assets/(liabilities) |  |  | 32,543 |  | (39,342)
Total assets less current liabilities |  |  | 34,645 |  | (37,320)
Creditors: amounts falling due after more than one year | 8 |  | (5,803) |  | (17,410)
Net assets/(liabilities) |  |  | 28,842 |  | (54,730)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 28,742 |  | (54,830)
|  |  | 28,842 |  | (54,730)
Page 1
EDWARD SEAGO LIMITED REGISTERED NUMBER: 07324547 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 April 2026.
E M Seago
Director
Page 2
EDWARD SEAGO LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 August 2024 | 100 | (54,830) | (54,730)
Profit for the year | - | 147,822 | 147,822
Dividends: Equity capital | - | (64,250) | (64,250)
At 31 July 2025 | 100 | 28,742 | 28,842
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 August 2023 | 100 | 11,813 | 11,913
Profit for the year | - | 13,357 | 13,357
Dividends: Equity capital | - | (80,000) | (80,000)
At 31 July 2024 | 100 | (54,830) | (54,730)
Page 3
EDWARD SEAGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Edward Seago Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hawke House, Old Station Road, Loughton, Essex, UK, IG10 4PL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Revenue
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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
| 2.3 | Operating leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed. Page 4
EDWARD SEAGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | 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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% | reducing balance method
|  |  |  | Motor vehicles | - | 25% | reducing balance method
|  |  |  | Fixtures and fittings | - | 25% | reducing balance method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
| 2.7 | Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Page 5
EDWARD SEAGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
3. | Judgements and key sources of estimation uncertainty
In the application of the company?s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | 776 | 9,582 | 10,358
| Additions | - | 652 | 652
| At 31 July 2025 | 776 | 10,234 | 11,010
| Depreciation |  |  |
| At 1 August 2024 | 696 | 7,640 | 8,336
| Charge for the year on owned assets | 12 | 560 | 572
| At 31 July 2025 | 708 | 8,200 | 8,908
| Net book value |  |  |
| At 31 July 2025 | 68 | 2,034 | 2,102
| At 31 July 2024 | 80 | 1,942 | 2,022
Page 6
EDWARD SEAGO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | 333 | -
|  | 333 | -
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 260,996 | 29,236
| Other debtors | 40,511 | -
|  | 301,507 | 29,236
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 11,606 | 11,606
| Trade creditors | 159,733 | 19,813
| Corporation tax | 48,608 | 18,532
| Other taxation and social security | 4 | 16,666
| Other creditors | 87,827 | 24,618
| Accruals and deferred income | 2,529 | 2,170
|  | 310,307 | 93,405
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,803 | 17,410
|  | 5,803 | 17,410
Page 7