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Registered number: 12696465 B & M SEAFOODS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
B & M SEAFOODS HOLDINGS LIMITED REGISTERED NUMBER: 12696465 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 29,352 |  | 29,352
|  |  | 29,352 |  | 29,352
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 40,000 |  | 39,800 |
Cash at bank and in hand |  | 1,002 |  | 1,202 |
|  | 41,002 |  | 41,002 |
Creditors: amounts falling due within one year | 6 | (40,500) |  | (40,500) |
Net current assets |  |  | 502 |  | 502
Total assets less current liabilities |  |  | 29,854 |  | 29,854
Net assets |  |  | 29,854 |  | 29,854
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 250,000 |  | 250,000
Profit and loss account |  |  | (220,146) |  | (220,146)
|  |  | 29,854 |  | 29,854
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B & M SEAFOODS HOLDINGS LIMITED REGISTERED NUMBER: 12696465 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025 The directors consider 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 directors acknowledge their 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 income statement 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 by:
................................................ S J Appleby
Director
Date: 3 July 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
B & M SEAFOODS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
B & M Seafoods Holdings Limited is a private company limited by shares and incorporated in England and Wales, registration number 12696465. The registered office is Progress Way, Mid Suffolk Business Park, Langton Green, Eye, Suffolk, IP23 7HU. 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 requirements of 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.
| 2.2 | Going concern
The Directors have considered the Company’s position at the time of signing the financial statements, and in particular the effects on the Company of the wider economy. As part of their assessment, they have taken into consideration a number of possible trading performance, profitability and cash flow scenarios. Based on this and the on-going support of the Directors, the Directors have concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of signing these financial statements, and they therefore continue to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 3
B & M SEAFOODS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 December 2024 | 249,998
| At 30 November 2025 | 249,998
| Impairment |
| At 1 December 2024 | 220,646
| At 30 November 2025 | 220,646
| Net book value |
| At 30 November 2025 | 29,352
| At 30 November 2024 | 29,352
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B & M SEAFOODS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 40,000 | 39,800
|  | 40,000 | 39,800
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 40,500 | 40,500
|  | 40,500 | 40,500
7. | Related party transactions
| B & M Seafoods Limited is a wholly owned subsidiary of the company. No transactions have been disclosed in relation to B & M Seafoods Limited, in line with the exemption contained within the Financial Reporting Standard 8. At the year end the directors were owed £40,500 (2024: £40,500) which is repayable on demand.
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