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REGISTERED NUMBER: SC283032 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2022

for

Tocher Fishing Ltd.

Tocher Fishing Ltd. (Registered number: SC283032)






Contents of the Financial Statements
for the Year Ended 30 April 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Tocher Fishing Ltd.

Company Information
for the Year Ended 30 April 2022







DIRECTORS: Mr M Tocher
Mrs L Tocher





REGISTERED OFFICE: 7 Bell Avenue
Peterhead
Aberdeenshire
AB42 2YS





REGISTERED NUMBER: SC283032 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

Tocher Fishing Ltd. (Registered number: SC283032)

Balance Sheet
30 April 2022

30.4.22 30.4.21
Notes £    £   
CURRENT ASSETS
Cash at bank 16,977 16,387

CREDITORS
Amounts falling due within one year 4 9,511 8,182
NET CURRENT ASSETS 7,466 8,205
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,466

8,205

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 7,456 8,195
SHAREHOLDERS' FUNDS 7,466 8,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2022 and were signed on its behalf by:





Mr M Tocher - Director


Tocher Fishing Ltd. (Registered number: SC283032)

Notes to the Financial Statements
for the Year Ended 30 April 2022

1. STATUTORY INFORMATION

Tocher Fishing Ltd. is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover represents amounts receivable for services provided in the normal course of business, net of discounts and VAT. All income is recognised in the accounting period to which it relates. Revenue is recognised to the extent that it is probable that economic benefit will flow to the company and when its value can be measured with a sufficient degree of certainty and reliability.

Taxation
Taxation for the year comprises current 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.22 30.4.21
£    £   
Taxation and social security 6,961 6,903
Other creditors 2,550 1,279
9,511 8,182