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LAND & SEA FOODS LIMITED

Registered Number
SC288995
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

LAND & SEA FOODS LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | Susan Ord

Registered Address | 20 Main Street
| Polmont
| Falkirk
| FK2 0PX

Registered Number | SC288995 (Scotland)

LAND & SEA FOODS LIMITED
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | - |  |  |  | 1,981 |  |
Cash at bank and on hand |  | 67 |  |  |  | 150 |  |
|  | 67 |  |  |  | 2,131 |  |
Creditors amounts falling due within one year | 4 | (10,927) |  |  |  | (9,957) |  |
Net current assets (liabilities) |  |  |  | (10,860) |  |  |  | (7,826)
Total assets less current liabilities |  |  |  | (10,860) |  |  |  | (7,826)
Net assets |  |  |  | (10,860) |  |  |  | (7,826)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (10,960) |  |  |  | (7,926)
Shareholders' funds |  |  |  | (10,860) |  |  |  | (7,826)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 July 2026, and are signed on its behalf by:
Susan Ord Director Registered Company No. SC288995

LAND & SEA FOODS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Land & Sea Foods Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| 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.

| Going concern
--- | ---
| These financial statements have been prepared on a going concern basis despite the net liability position. The Director has guaranteed their continued support and have confirmed they will not withdraw their loan account to the detriment of any other creditor. Therefore it is appropriate to prepare these financial statements on a going concern.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Deferred tax
--- | ---
| 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.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 1,981
| Total | - |  | 1,981

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 361
| Other creditors | 10,447 |  | 9,236
| Accrued liabilities and deferred income | 480 |  | 360
| Total | 10,927 |  | 9,957