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REGISTERED NUMBER: 12256660 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

SHELLSEEKERS MARKET KITCHEN LIMITED
SHELLSEEKERS MARKET KITCHEN LIMITED (REGISTERED NUMBER: 12256660)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Balance sheet 1

Notes to the financial statements 2


SHELLSEEKERS MARKET KITCHEN LIMITED (REGISTERED NUMBER: 12256660)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 11,377 11,824

Current assets
Stocks 2,000 2,000
Debtors 5 56,792 53,878
Cash at bank and in hand 8,230 12,084
67,022 67,962
Creditors
Amounts falling due within one year 6 72,909 76,153
Net current liabilities (5,887 ) (8,191 )
Total assets less current liabilities 5,490 3,633

Provisions for liabilities 7 2,844 1,944
Net assets 2,646 1,689

Capital and reserves
Called up share capital 8 1 1
Retained earnings 2,645 1,688
Shareholders' funds 2,646 1,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:





Mr D S Brown - Director


The notes form part of these financial statements

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SHELLSEEKERS MARKET KITCHEN LIMITED (REGISTERED NUMBER: 12256660)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. Statutory information

Shellseekers Market Kitchen Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12256660. The registered office and business address is Sikasrest, 1 Lytchett Lane, Bovington, Dorset, BH20 6PA.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The company is a wholly owned subsidiary and the parent company has taken the option under S399 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover
Turnover represents all takings from the running of a hot food stall during the year, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

-2- continued...
SHELLSEEKERS MARKET KITCHEN LIMITED (REGISTERED NUMBER: 12256660)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Change in accounting period

3. Employees and directors

The average number of employees during the year was 7 (2024 - 6 ) .

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 October 2024 1,137 24,029 25,166
Additions 1,168 608 1,776
At 30 September 2025 2,305 24,637 26,942
Depreciation
At 1 October 2024 480 12,862 13,342
Charge for year 456 1,767 2,223
At 30 September 2025 936 14,629 15,565
Net book value
At 30 September 2025 1,369 10,008 11,377
At 30 September 2024 657 11,167 11,824

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Amounts owed by group undertakings 54,775 52,784
Other debtors 935 -
Social security and other tax - 98
Prepayments and accrued income 1,082 996
56,792 53,878

-3- continued...
SHELLSEEKERS MARKET KITCHEN LIMITED (REGISTERED NUMBER: 12256660)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


6. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 5,998 7,944
Amounts owed to group undertakings 41,236 50,481
Tax 3,964 -
Social security and other taxes 2,130 -
VAT 12,692 8,444
Other creditors 4,433 7,095
Accruals and deferred income 2,456 2,189
72,909 76,153

7. Provisions for liabilities
2025 2024
£    £   
Deferred tax 2,844 1,944

Deferred
tax
£   
Balance at 1 October 2024 1,944
Provided during year 900
Balance at 30 September 2025 2,844

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1 Ordinary Shares A £1 1 1

9. Ultimate controlling party

The Company is under the control of the Director, by virtue of his 100% holding of the issued voting share capital in the ultimate parent company, Shellseekers Fish & Game Holdings Limited.

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