REGISTERED NUMBER: 06162640 (England and Wales)

Financial Statements

For The Year Ended 31st March 2026

for

Seahorse Process Engineering Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTOR:

M Foo

SECRETARY:

Mrs K Foo

REGISTERED OFFICE:

2 Fieldgate Lawn

Kenilworth

Warwickshire

CV8 1RR

REGISTERED NUMBER:

06162640 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

968

1,451

CURRENT ASSETS

Debtors

5

1,632

-

Cash at bank

13,471

62,290

15,103

62,290

CREDITORS

Amounts falling due within one year

6

23,459

54,421

NET CURRENT (LIABILITIES)/ASSETS

(8,356

)

7,869

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,388

)

9,320

PROVISIONS FOR LIABILITIES

54

276

NET (LIABILITIES)/ASSETS

(7,442

)

9,044

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7

(7,444

)

9,042

SHAREHOLDERS' FUNDS

(7,442

)

9,044

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 13th July 2026 and were signed by:

M Foo - Director

1.	STATUTORY INFORMATION

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

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.

Turnover

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

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 etc

-

33% on reducing balance and 20% on cost

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

11,056

DEPRECIATION

At 1st April 2025

9,605

Charge for year

483

At 31st March 2026

10,088

NET BOOK VALUE

At 31st March 2026

968

At 31st March 2025

1,451

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

1,632

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

13,214

16,022

Other creditors

10,245

38,399

23,459

54,421

7.

RESERVES

Retained

earnings

£

At 1st April 2025

9,042

Deficit for the year

(16,486

)

At 31st March 2026

(7,444

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is M Foo.

The ultimate controlling party is M Foo.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Seahorse Process Engineering Limited for the year ended 31st March 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Seahorse Process Engineering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Seahorse Process Engineering Limited and state those matters that we have agreed to state to the director of Seahorse Process Engineering Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Seahorse Process Engineering 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 loss of Seahorse Process Engineering Limited. You consider that Seahorse Process Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Seahorse Process Engineering Limited. For this reason, we have not verified the 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.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

13th July 2026