Company Registration No. 15354815 (England and Wales)
Seafood City Ar Limited
Unaudited accounts
for the year ended 31 December 2025
Seafood City Ar Limited
Unaudited accounts
Contents
Seafood City Ar Limited
Company Information
for the year ended 31 December 2025
Directors
Thanh Huy Nguyen
Elesha Sejhal
Company Number
15354815 (England and Wales)
Registered Office
c/o Gains Accountants
Plexal, 14 East Bay Lane
London
E20 3BS
United Kingdom
Seafood City Ar Limited
Statement of financial position
as at 31 December 2025
Tangible assets
35,001
17,795
Cash at bank and in hand
64,945
310,693
Creditors: amounts falling due within one year
(186,879)
(184,109)
Net current assets
82,368
227,516
Total assets less current liabilities
117,369
245,311
Creditors: amounts falling due after more than one year
(218,391)
(178,178)
Net (liabilities)/assets
(101,022)
67,133
Called up share capital
20
20
Profit and loss account
(101,042)
67,113
Shareholders' funds
(101,022)
67,133
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 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 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 of Directors and authorised for issue on 28 September 2026 and were signed on its behalf by
Elesha Sejhal
Director
Company Registration No. 15354815
Seafood City Ar Limited
Notes to the Accounts
for the year ended 31 December 2025
Seafood City Ar Limited is a private company, limited by shares, registered in England and Wales, registration number 15354815. The registered office is c/o Gains Accountants, Plexal, 14 East Bay Lane, London, E20 3BS, United Kingdom.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
20% or 50% on Straight line basis
Fixtures & fittings
20% on Straight line basis
Computer equipment
20% on Straight line basis
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.
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.
Seafood City Ar Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
3,544
14,560
1,102
19,206
Additions
2,510
23,497
-
26,007
At 31 December 2025
6,054
38,057
1,102
45,213
At 1 January 2025
249
1,107
55
1,411
Charge for the year
1,088
7,492
221
8,801
At 31 December 2025
1,337
8,599
276
10,212
At 31 December 2025
4,717
29,458
826
35,001
At 31 December 2024
3,295
13,453
1,047
17,795
Amounts falling due within one year
Amounts falling due after more than one year
Accrued income and prepayments
18,693
11,093
Other debtors
180,715
82,258
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
58,743
18,186
Taxes and social security
19,866
121,368
Other creditors
28,818
42,019
Loans from directors
(100)
(20)
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
109,358
152,164
Other creditors
109,033
26,014
Seafood City Ar Limited
Notes to the Accounts
for the year ended 31 December 2025
Allotted, called up and fully paid:
2,000 Ordinary shares of £0.01 each
20
20
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
10
Transactions with related parties
During the financial year, purchases of £nil (2024: £11,875) were made from a related company by virtue of both companies being under the common control of the same director.
At the end of the financial year, Seafood City AR Limited owed £8,316 to related parties (2024: £6,243).
11
Average number of employees
During the year the average number of employees was 25 (2024: 26).