REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Year Ended 30 June 2022 |
for |
Aqua Blue Seafoods Limited |
REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Year Ended 30 June 2022 |
for |
Aqua Blue Seafoods Limited |
Aqua Blue Seafoods Limited (Registered number: 02149316) |
Contents of the Financial Statements |
for the Year Ended 30 June 2022 |
Page |
Company Information | 1 |
Statement of Financial Position | 2 |
Notes to the Financial Statements | 3 |
Aqua Blue Seafoods Limited |
Company Information |
for the Year Ended 30 June 2022 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
Aqua Blue Seafoods Limited (Registered number: 02149316) |
Statement of Financial Position |
30 June 2022 |
30.6.22 | 30.6.21 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 4 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital | 5 |
SHAREHOLDERS' FUNDS |
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. |
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 |
Aqua Blue Seafoods Limited (Registered number: 02149316) |
Notes to the Financial Statements |
for the Year Ended 30 June 2022 |
1. | STATUTORY INFORMATION |
Aqua Blue Seafoods Limited is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Due to the cessation of trade the going concern presumption is not appropriate. |
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. |
Financial instruments |
Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. |
Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. |
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was NIL (2021 - NIL). |
4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.6.22 | 30.6.21 |
£ | £ |
Amounts owed by group undertakings |
5. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 30.6.22 | 30.6.21 |
value: | £ | £ |
ordinary | £1 | 1,000 | 1,000 |
Aqua Blue Seafoods Limited (Registered number: 02149316) |
Notes to the Financial Statements - continued |
for the Year Ended 30 June 2022 |
6. | PARENT COMPANY |
Butterworth Iceworks Sdn Bhd is the ultimate parent company. |
The parent company of the company is Pacific West Foods (UK) Limited. |
The parent undertaking of the largest group that the company belongs and for which group accounts are prepared is Butterworth Iceworks Sdn Bhd. The registered address from which copies of the group accounts are available is 4572, Jalan Chain Ferry, 12100 Butterworth, Pulau Pinang, Malaysia. |
The parent undertaking of the smallest group that the company belongs and for which group accounts are prepared is Pacific West Foods (UK) Limited. The registered address from which copies of the group accounts are available is 3 Willowside Park, Canal Road, Trowbridge, Wiltshire, BA14 8RH. |
7. | GOING CONCERN |
The company ceased to trade on 30 June 2017. |