REGISTERED NUMBER: 03326267 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Seating Direct Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S R Jones

A R Weatherston

SECRETARY:

S R Jones

REGISTERED OFFICE:

Unit 6 Beaufort Trading Park

Pucklechurch Trading estate

Pucklechurch

Bristol

BS16 9QH

REGISTERED NUMBER:

03326267 (England and Wales)

FIXED ASSETS

Intangible assets

4

2,178

2,178

Investments

5

4

4

2,182

2,182

CURRENT ASSETS

Debtors

6

911,737

911,737

CREDITORS

Amounts falling due within one year

7

945

945

NET CURRENT ASSETS

910,792

910,792

TOTAL ASSETS LESS CURRENT LIABILITIES

912,974

912,974

CAPITAL AND RESERVES

Called up share capital

120

120

Retained earnings

912,854

912,854

912,974

912,974

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

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 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 Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

S R Jones - Director

1.	STATUTORY INFORMATION

Seating Direct 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

2,178

NET BOOK VALUE

At 31 March 2026

2,178

At 31 March 2025

2,178

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2025

and 31 March 2026

4

NET BOOK VALUE

At 31 March 2026

4

At 31 March 2025

4

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

911,737

911,737

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

945

945

8.	RELATED PARTY DISCLOSURES

Seating Direct Ltd is a wholly owned subsidiary of Seating Direct Holdings Ltd.