| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| Seacroft Investments Ltd |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| Seacroft Investments Ltd |
| Seacroft Investments Ltd (Registered number: 12445364) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 | to | 3 |
| Notes to the Financial Statements | 4 | to | 7 |
| Seacroft Investments Ltd |
| COMPANY INFORMATION |
| for the year ended 31 December 2025 |
| Directors: |
| Registered office: |
| Business address: |
| Registered number: |
| Accountants: |
| 129 North Hill |
| Plymouth |
| Devon |
| PL4 8JY |
| Seacroft Investments Ltd (Registered number: 12445364) |
| BALANCE SHEET |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Investments | 4 |
| Investment property | 5 |
| Current assets |
| Debtors | 6 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Retained earnings |
| Shareholders' funds |
| Seacroft Investments Ltd (Registered number: 12445364) |
| BALANCE SHEET - continued |
| 31 December 2025 |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| Seacroft Investments Ltd (Registered number: 12445364) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| Seacroft Investments Ltd is a |
| 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, subject to revaluation of assets where disclosed. |
| Turnover |
| Turnover represents rent receivable for the period covered by the financial statements as adjusted for amounts in advance/arrears at the balance sheet date. |
| Investments in subsidiaries |
| Investments in subsidiary companies are presented at cost. |
| Investment property |
| Investment property is shown at most recent fair valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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. |
| Seacroft Investments Ltd (Registered number: 12445364) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Debtors |
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
| Creditors |
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
| Provisions |
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| Cost |
| At 1 January 2025 |
| and 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: Unit 8E, Torr View, Torr Quarry Industrial Estate, Kingsbridge, TQ9 7QQ |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2025 | 2024 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| Seacroft Investments Ltd (Registered number: 12445364) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 4. | FIXED ASSET INVESTMENTS - continued |
| Registered office: Unit 8E, Torr View, Torr Quarry Industrial Estate, Kingsbridge, TQ9 7QQ |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2025 |
| £ | £ |
| Aggregate capital and reserves |
| (Loss)/profit for the year/period | ( |
) |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| Fair value |
| At 1 January 2025 |
| and 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| Investment property in these accounts is shown at the original cost as the directors believe that there is no update to fair value since the property was purchased. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by group undertakings |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Seacroft Investments Ltd (Registered number: 12445364) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more than 5 years | 178,363 | 179,595 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A Shares | £1 | 52 | 52 |
| Ordinary B Shares | £1 | 52 | 52 |
| 104 | 104 |
| 10. | RELATED PARTY DISCLOSURES |
| The company had transactions with the following related parties: |
| Mr N Elliott and his wife, Mrs T Elliott were owed £55,392 |
| Mr D Lilburn and his wife, Mrs R Lilburn were owed £103,365 |
| The compamy received rent of £25,000 from Lilburn & Elliott Construction Ltd; and at the balance sheet date the company was owed £10,365 from Lilburn & Elliott Construction Limited; and £36,639 from Prodek SW Ltd. These companies are both 100% owned subsidiaries. |
| No interest is charged on outstanding sums and all amounts are repayable on demand. |
| 11. | ULTIMATE CONTROLLING PARTY |
| The company is ultimately controlled by the directors. |