REGISTERED NUMBER: 13544541 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 December 2025

for

Above The Bay Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I M Lancaster

REGISTERED OFFICE:

High Park Common Road

Tacolneston

Norwich

NR16 1HH

REGISTERED NUMBER:

13544541 (England and Wales)

ACCOUNTANTS:

Briants Limited

Maritime House

Discovery Quay

Falmouth

Cornwall

TR11 3XA

FIXED ASSETS

Tangible assets

4

384,460

392,640

Investments

5

12,628

12,628

397,088

405,268

CURRENT ASSETS

Debtors

6

1,951,986

1,825,176

Cash at bank

11,459

3,830

1,963,445

1,829,006

CREDITORS

Amounts falling due within one year

7

88,749

95,448

NET CURRENT ASSETS

1,874,696

1,733,558

TOTAL ASSETS LESS CURRENT LIABILITIES

2,271,784

2,138,826

CREDITORS

Amounts falling due after more than one year

8

1,775,870

1,872,067

NET ASSETS

495,914

266,759

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

495,913

266,758

495,914

266,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2025 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 by the director and authorised for issue on 10 September 2026 and were signed by:

I M Lancaster - Director

1.	STATUTORY INFORMATION

Above The Bay Holdings 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% 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 balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 31 December 2024

and 30 December 2025

409,000

DEPRECIATION

At 31 December 2024

16,360

Charge for year

8,180

At 30 December 2025

24,540

NET BOOK VALUE

At 30 December 2025

384,460

At 30 December 2024

392,640

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 31 December 2024

and 30 December 2025

12,628

NET BOOK VALUE

At 30 December 2025

12,628

At 30 December 2024

12,628

Cost or valuation at 30 December 2025 is represented by:

Other

investments

£

Valuation in 2024

(2,087,372

)

Cost

2,100,000

12,628

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,878,374

1,782,980

Other debtors

73,612

42,196

1,951,986

1,825,176

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

15,700

Other creditors

88,749

79,748

88,749

95,448

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,775,870

1,872,067

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the following amount were owed from related parties:

£52,603 (2024: £16,000) was owed from Restoria Ltd, a connected company.

£1,825,772 (2024: £1,766,980) was owed from Above the Bay Ltd, a connected company.