Land And Sea Dartmouth Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16516181

		31 December 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	10,678

		10,678
Creditors: Amounts Falling Due Within One Year	5	(23,692 )

NET CURRENT ASSETS (LIABILITIES)			(13,014 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,014 )

NET LIABILITIES			(13,014 )

CAPITAL AND RESERVES
Called up share capital	6		200
Profit and Loss Account			(13,214 )

SHAREHOLDERS' FUNDS			(13,014)

For the period 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs V Cliff

Director

24 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Land And Sea Dartmouth Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16516181 . The registered office is Abersoch Land And Sea, Royal Garage, Abersoch, LL53 7AH and principle place of business is 10F, Noss on Dart Marina, Bridge Rd, Kingswear, Dartmouth TQ6 0EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period

The current period of these financial statements is for a total of 6 months and 17 days. The reason for this is to align the company's year end with other related parties within the Saltwater Shores Limited Group of companies. This therefore means that subsequent financial statements, including related notes, will not be entirely comparable with the current period financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.2. Going Concern Disclosure

The concept of going concern is an underlying assumption in the production of financial statements. As there are net liabilities there is a question mark over going concern. Although there is no formal agreement in place, the directors and Group creditor have indicated they will continue to provide financial support to the company for at least 12 months from the date of these accounts.

2.3. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

2.4. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Debtors

	31 December 2025
	£
Due within one year
Amounts owed by group undertakings	200
Other debtors	10,478

	10,678

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Land And Sea Dartmouth Limited

Notes to the Financial Statements (continued)

For the Period 13 June 2025 to 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Amounts owed to group undertakings	23,097
Other creditors	595

	23,692

6. Share Capital

	31 December 2025
Allotted, called up and fully paid	£
200 Ordinary Shares of £ 1.00 each	200


Shares issued during the period:	£
200 Ordinary Shares of £ 1.00 each	200

7. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Saltwater Shores Limited . Saltwater Shores Limited and is incorporated in England and Wales and has its registered office at Abersoch Land And Sea, Royal Garage, Abersoch, United Kingdom, LL53 7AH . The ultimate controlling party is Mrs V Cliff who controls 76% of the shares of Saltwater Shores Limited .

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