Sea Front Holdings (Hayling Island) Limited iXBRL

Company Registration Number: 00718744

Sea Front Holdings (Hayling Island) Limited

Directors' Report and Unaudited Financial Statements

for the financial year ended 31 December 2025

Sea Front Holdings (Hayling Island) Limited

DIRECTORS AND OTHER INFORMATION


Directors	Janet Triggs
	Paul Jones
	Lesley Murray
	Judy Anne Mc Farling
	Brian Charman
	Mr William John Homer Richards (Appointed 23 August 2025)
	Linda Forsythe (Resigned 3 November 2025)
	Kathryn Phipps-Wiltshire (Resigned 22 August 2025)


Company Secretary	Janet Triggs


Company Registration Number	00718744


Registered Office and Business Address	34 Sea Front Estate
	Hayling Island
	Hampshire
	PO11 9JJ
	United Kingdom


Accountants	Blackpoint Accounting Limited
	5 Westmead Close
	Hayling Island
	Hampshire
	PO11 0DS
	GB

Sea Front Holdings (Hayling Island) Limited

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

Residents Property Management

Directors

The directors who served during the financial year are as follows:

Janet Triggs

Paul Jones

Lesley Murray

Judy Anne Mc Farling

Brian Charman

Mr William John Homer Richards (Appointed 23 August 2025)

Linda Forsythe (Resigned 3 November 2025)

Kathryn Phipps-Wiltshire (Resigned 22 August 2025)

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Janet Triggs

Director

___________________________

Paul Jones

Director

___________________________

Lesley Murray

Director

___________________________

Judy Anne Mc Farling

Director

23 April 2026

Sea Front Holdings (Hayling Island) Limited

ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Sea Front Holdings (Hayling Island) Limited

for the financial year ended 31 December 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 December 2025 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Sea Front Holdings (Hayling Island) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by and have complied with the relevant ethical guidance laid down by relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 December 2025 your duty to ensure that Sea Front Holdings (Hayling Island) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sea Front Holdings (Hayling Island) Limited. You consider that Sea Front Holdings (Hayling Island) Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Sea Front Holdings (Hayling Island) Limited. For this reason, we have not verified the adequacy, 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 financial statements.

__________________________________

BLACKPOINT ACCOUNTING LIMITED

5 Westmead Close

Hayling Island

Hampshire

PO11 0DS

23 April 2026

Sea Front Holdings (Hayling Island) Limited

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£

Turnover		18,618	19,071
		─────────	─────────
Gross profit		18,618	19,071

Administrative expenses		(10,767)	(19,789)
		─────────	─────────
Profit/(loss) before taxation		7,851	(718)

Tax on profit/(loss)	4	-	-
		─────────	─────────
Profit/(loss) for the financial year		7,851	(718)
		─────────	─────────
Total comprehensive income		7,851	(718)
		═════════	═════════

Sea Front Holdings (Hayling Island) Limited

Company Registration Number: 00718744

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

2,685

2,685

─────────

Current Assets

Cash and cash equivalents

53,144

45,293

Creditors: amounts falling due within one year

(350)

(350)

─────────

Net Current Assets

52,794

44,943

─────────

Total Assets less Current Liabilities

55,479

47,628

═════════

Capital and Reserves

Called up share capital

114

114

Revaluation reserve

12,646

12,646

Retained earnings

42,719

34,868

─────────

Equity attributable to owners of the company

55,479

47,628

═════════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 23 April 2026 and signed on its behalf by

________________________________

Janet Triggs

Director

________________________________

Paul Jones

Director

________________________________

Lesley Murray

Director

________________________________

Judy Anne Mc Farling

Director

Sea Front Holdings (Hayling Island) Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

	Called up	Revaluation	Retained	Total
	share	reserve	earnings
	capital
	£	£	£	£

At 1 January 2024	114	12,646	35,586	48,346
	─────────	─────────	─────────	─────────
Loss for the financial year	-	-	(718)	(718)
	─────────	─────────	─────────	─────────
At 31 December 2024	114	12,646	34,868	47,628
	─────────	─────────	─────────	─────────
Profit for the financial year	-	-	7,851	7,851
	─────────	─────────	─────────	─────────
At 31 December 2025	114	12,646	42,719	55,479
	═════════	═════════	═════════	═════════

Sea Front Holdings (Hayling Island) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

Sea Front Holdings (Hayling Island) Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 00718744. The registered office of the company is 34 Sea Front Estate, Hayling Island, Hampshire, PO11 9JJ, United Kingdom which is also the principal place of business of the company. Residents Property Management The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Cash flow statement

The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

15% Straight line

Fixtures, fittings and equipment

15% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at 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 where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including directors, during the financial year was 0, (2024 - 0).


4.	Tax on profit/(loss)
		2025	2024
		£	£
	Analysis of charge in the financial year

	Current tax:
	Corporation tax	-	-
		═════════	═════════

	No charge to tax arises due to tax losses incurred.


5.	Tangible assets
		Plant and	Fixtures,	Total
		machinery	fittings and
			equipment
		£	£	£
	Cost
	At 1 January 2025	1,634	2,463	4,097
		─────────	─────────	─────────

	At 31 December 2025	1,634	2,463	4,097
		─────────	─────────	─────────
	Depreciation
	At 1 January 2025	1,060	352	1,412
		─────────	─────────	─────────

	At 31 December 2025	1,060	352	1,412
		─────────	─────────	─────────
	Net book value
	At 31 December 2025	574	2,111	2,685
		═════════	═════════	═════════
	At 31 December 2024	574	2,111	2,685
		═════════	═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Accruals	350	350
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

Sea Front Holdings (Hayling Island) Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

TRADING STATEMENT

for the financial year ended 31 December 2025




		2025	2024
	Schedule	£	£

Sales		18,618	19,071
		─────────	─────────
Gross profit Percentage		100.0%	100.0%
		─────────	─────────

Overhead expenses	1	(10,767)	(19,789)
		─────────	─────────
Net profit/(loss)		7,851	(718)
		═════════	═════════

Sea Front Holdings (Hayling Island) Limited

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

SCHEDULE 1 : OVERHEAD EXPENSES

for the financial year ended 31 December 2025




	2025	2024
	£	£

Administration Expenses

Rent payable	-	29
Grass Cutting & Gardening	2,460	1,375
Insurance	957	1,620
Repairs and maintenance	2,224	12,052
Printing, postage and stationery	113	133
Administration	4,321	4,123
Accountancy Fees	510	457
General expenses	182	-
	─────────	─────────
	10,767	19,789
	═════════	═════════