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SEAGARD LIMITED
Unaudited Financial Statements
for the year ended 29 June 2025
Company registration number 10221136
(England and Wales)

# Company Information

For the year ended 29 June 2025

Directors | Mair, Callum Aaron Joseph
| Mair, Aaron Derek

Registered office | 3 Berrymoor Court
| Northumberland Business Park
| Cramlington
| NE23 7RZ

Registered number | 10221136

Accountant | AWS Accountancy Ltd
| 3 Berrymoor Court
| Northumberland Business Park
| Cramlington
| Northumberland
| NE23 7RZ

# Statement of Financial Position

As at 29 June 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Intangible assets
| 4 |
186,436
-
Tangible assets
| 5 |
13,316
12,316
Investments
50
50
199,802
12,366
Current assets
Debtors
| 6 |
944,338
1,033,390
Cash at bank and in hand
140,365
165,040
1,084,703
1,198,430
Creditors
Amounts falling due within one year
| 7 |
(709,389)
(802,420)
(709,389)
(802,420)
Net current assets (liabilities)
375,314
396,010
Total assets less current liabilities
575,116
408,376
Creditors
Amounts falling due after one year
| 8 |
(50,000)
(80,000)
(50,000)
(80,000)
Net assets (liabilities)
525,116
328,376
Capital and reserves
Called up share capital
50
50
Capital redemption reserve
50
50
Profit and loss account
525,016
328,276
Total equity
525,116
328,376

The company is a private company limited by shares and registered in England and Wales. It 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 June 2026 and are signed on its behalf by:

Mair, Callum Aaron Joseph Mair, Callum Aaron Joseph Director | Mair, Aaron Derek Mair, Aaron Derek Director

Company registration number 10221136

# Notes to the Financial Statements

For the year ended 29 June 2025

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that the future economic benefits will flow to the entity.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### 2.4. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.5. Intangible assets and amortisation

Intangible assets are stated at cost less accumulated amortisation. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

### 2.6. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Motor vehicles
25
Reducing balance
Office and computer equipment
20
Reducing balance

### 2.7. Investments

Investments in associates are recognised at cost.

### 3. Employees

The average number of employees during the year was 6 (2024: 5).

### 4. Intangible assets

Other intangibles
Total
£
£
Cost
Additions
196,248
196,248
At 29 June 2025
196,248
196,248
Amortisation and impairment
Charge for the period
9,812
9,812
At 29 June 2025
9,812
9,812
Net book value
At 29 June 2025
186,436
186,436
At 29 June 2024
-
-

### 5. Tangible fixed assets

Motor vehicles
Office equipment
Total
£
£
£
Cost
At 30 June 2024
13,785
13,572
27,357
Additions
-
3,851
3,851
At 29 June 2025
13,785
17,423
31,208
Depreciation and impairment
At 30 June 2024
8,212
6,829
15,041
Charge for the period
1,393
1,458
2,851
At 29 June 2025
9,605
8,287
17,892
Net book value
At 29 June 2025
4,180
9,136
13,316
At 29 June 2024
5,573
6,743
12,316

### 6. Debtors

2025
2024
£
£
Trade debtors
470,397
547,161
Amounts owed by associates, joint ventures and participating interests
152,382
247,382
Other debtors
61,872
59,253
Directors loan accounts
54,531
46,773
Prepayments and accrued income
205,156
132,821
Total due within one year
944,338
1,033,390
Total due after one year
-
-
Total
944,338
1,033,390

### 7. Creditors due within one year

2025
2024
£
£
Bank loans and overdrafts
30,000
30,000
Trade creditors
574,719
725,017
Other creditors
20,010
10,864
Taxation and social security
82,340
33,439
Accruals and deferred income
2,320
3,100
Total
709,389
802,420

### 8. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
50,000
80,000
Total
50,000
80,000

### 9. Directors advances, credits and guarantees

Director
Brought forward
Amounts advanced
Carried forward
£
£
£
Mair, Callum Aaron Joseph
46,557
4,697
51,254
Mair, Aaron Derek
216
3,062
3,278
Total
46,773
7,759
54,532

The above loan is unsecured, interest free and repayable on demand.