Company Registration No. 09914320 (England and Wales)
Seaford And District Motor Services Limited
Unaudited accounts
for the year ended 31 December 2025
Seaford And District Motor Services Limited
Unaudited accounts
Contents
Seaford And District Motor Services Limited
Company Information
for the year ended 31 December 2025
Director
Thomas Aaron Christopher
Company Number
09914320 (England and Wales)
Registered Office
85 Church Road
Hove
BN3 2BB
Accountants
Collective Concepts Accounting Ltd
Seaford And District Motor Services Limited
Statement of financial position
as at 31 December 2025
Tangible assets
181,948
208,046
Cash at bank and in hand
13,710
32,410
Creditors: amounts falling due within one year
(269,114)
(877,902)
Net current liabilities
(147,349)
(645,046)
Total assets less current liabilities
34,599
(432,000)
Creditors: amounts falling due after more than one year
(600,000)
(4,207)
Net liabilities
(565,401)
(436,207)
Called up share capital
10
10
Profit and loss account
(565,411)
(436,217)
Shareholders' funds
(565,401)
(436,207)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2026 and were signed on its behalf by
Thomas Aaron Christopher
Director
Company Registration No. 09914320
Seaford And District Motor Services Limited
Notes to the Accounts
for the year ended 31 December 2025
Seaford And District Motor Services Limited is a private company, limited by shares, registered in England and Wales, registration number 09914320. The registered office is 85 Church Road, Hove, BN3 2BB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Short leasehold - 10% on cost
Plant & machinery
15% on reducing balance
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of eight years.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Stock is calculated on a first in, first out basis.
Seaford And District Motor Services Limited
Notes to the Accounts
for the year ended 31 December 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The financial statement have been prepared on a going concern basis on the grounds that the Directors and Parent company Big Lemon CIC have confirmed they will continue to support the company.
4
Intangible fixed assets
Goodwill
At 31 December 2025
48,000
At 31 December 2025
48,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 January 2025
121,076
139,503
260,579
Disposals
-
(4,200)
(4,200)
At 31 December 2025
121,076
137,278
258,354
At 1 January 2025
6,054
46,479
52,533
Charge for the year
12,108
13,855
25,963
On disposals
-
(2,090)
(2,090)
At 31 December 2025
18,162
58,244
76,406
At 31 December 2025
102,914
79,034
181,948
At 31 December 2024
115,022
93,024
208,046
Seaford And District Motor Services Limited
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Trade debtors
32,270
163,865
Amounts due from group undertakings etc.
15,040
-
Accrued income and prepayments
848
-
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
4,219
10,134
Trade creditors
34,868
94,087
Amounts owed to group undertakings and other participating interests
97,617
554,681
Taxes and social security
98,297
180,069
Other creditors
32,973
38,931
8
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
600,000
-
9
Transactions with related parties
During the year, the company entered into transactions with Protran Services Ltd, a company incorporated in England and Wales, which is related by virtue of common directorship. Thomas Aaron Christopher Druitt is director of both companies.
At the balance sheet date, the company was owed £23,700 (2025: £17,000) by Protran Services Ltd. This intercompany loan is unsecured, interest-free, and repayable on demand.
Seaford and District Motor Services Ltd is a wholly owned subsidiary of The Big Lemon C.I.C., which holds 100% of its share capital. The Big Lemon C.I.C. is a company based in the United Kingdom.
11
Average number of employees
During the year the average number of employees was 9 (2024: 15).