Dock Torquay Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 15480586

		27 February 2026		27 February 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		54,000		63,000
Tangible Assets	5		22,808		10,502

			76,808		73,502
CURRENT ASSETS
Stocks	6	4,490		5,181
Debtors	7	6,204		1,511
Cash at bank and in hand		2,914		2,200

		13,608		8,892
Creditors: Amounts Falling Due Within One Year	8	(122,046 )		(129,081 )

NET CURRENT ASSETS (LIABILITIES)			(108,438 )		(120,189 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(31,630 )		(46,687 )

Creditors: Amounts Falling Due After More Than One Year	9		(19,714 )		-

NET LIABILITIES			(51,344 )		(46,687 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(51,444 )		(46,787 )

SHAREHOLDERS' FUNDS			(51,344)		(46,687)

Page 1

Page 2

Dock Torquay Ltd

Balance Sheet (continued)

As At 27 February 2026

For the year ending 27 February 2026 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

S J Perry

Director

22 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Dock Torquay Ltd is a private company, limited by shares,registered in England & Wales. The company's registered office address is 13-14 Victoria Parade, Torquay, TQ1 2BB.

The presentation currency of the financial statements is Pound Sterling (£).

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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	25% Reducing Balance Basis
Fixtures & Fittings	25% Reducing Balance Basis

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Page 3

Page 4

Dock Torquay Ltd

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2026

2.7. Financial Instruments

The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.

2.8. Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 15)

4. Intangible Assets

	Goodwill
	£
Cost
As at 28 February 2025	90,000

As at 27 February 2026	90,000

Amortisation
As at 28 February 2025	27,000
Provided during the period	9,000

As at 27 February 2026	36,000

Net Book Value
As at 27 February 2026	54,000

As at 28 February 2025	63,000

Page 4

Page 5

Dock Torquay Ltd

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2026

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 28 February 2025	-	14,002	14,002
Additions	14,453	5,627	20,080

As at 27 February 2026	14,453	19,629	34,082

Depreciation
As at 28 February 2025	-	3,500	3,500
Provided during the period	3,742	4,032	7,774

As at 27 February 2026	3,742	7,532	11,274

Net Book Value
As at 27 February 2026	10,711	12,097	22,808

As at 28 February 2025	-	10,502	10,502

6. Stocks

	27 February 2026	27 February 2025
	£	£
Stock	4,490	5,181

7. Debtors

	27 February 2026	27 February 2025
	£	£
Due within one year
Other debtors	6,204	1,511

Page 5

Page 6

Dock Torquay Ltd

Notes to the Financial Statements (continued)

For The Year Ended 27 February 2026

8. Creditors: Amounts Falling Due Within One Year

	27 February 2026	27 February 2025
	£	£
Trade creditors	15,867	8,296
Bank loans and overdrafts	21,507	-
Other creditors	62,894	101,494
Taxation and social security	21,778	19,291

	122,046	129,081

Included in other creditors is a balance of £57,521 due to S&G Trading (Torquay) Limited. This is a company S Perry is the shareholder in. He is the step son of G van Blankenstein the shareholder in S & G Trading (Torquay) Limited.

The loan is made up from the transfer of the cafe thast used to be part of S & G Trading (Torquay) Limited to Dock Torquay Limited and monies since to support the company.

This will be repaid as and when there is money available in Dock Torquay Limited to do so.

9. Creditors: Amounts Falling Due After More Than One Year

	27 February 2026	27 February 2025
	£	£
Bank loans	19,714	-

10. Share Capital

	27 February 2026	27 February 2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	27 February 2026	27 February 2025
	£	£
Not later than one year	30,000	30,000
Later than one year and not later than five years	62,500	92,500

	92,500	122,500

Page 6