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S & B FISH (AGENCY) LIMITED

Registered Number
SC286645
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2022

S & B FISH (AGENCY) LIMITED
Company Information
for the year from 1 November 2021 to 31 October 2022

Director

BUESA, Santiago

Registered Address

71 King Street
Kilmarnock
KA1 1PT

Registered Number

SC286645 (Scotland)
S & B FISH (AGENCY) LIMITED
Balance Sheet as at
31 October 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Intangible assets588,50088,500
Tangible assets61,024,7511,094,304
1,113,2511,182,804
Current assets
Debtors8597,413485,046
Cash at bank and on hand748,364564,634
1,345,7771,049,680
Creditors amounts falling due within one year9(671,343)(480,427)
Net current assets (liabilities)674,434569,253
Total assets less current liabilities1,787,6851,752,057
Creditors amounts falling due after one year10(25,964)(37,631)
Net assets1,761,7211,714,426
Capital and reserves
Called up share capital2020
Profit and loss account1,761,7011,714,406
Shareholders' funds1,761,7211,714,426
The financial statements were approved and authorised for issue by the Director on 27 October 2023, and are signed on its behalf by:
BUESA, Santiago
Director
Registered Company No. SC286645
S & B FISH (AGENCY) LIMITED
Notes to the Financial Statements
for the year ended 31 October 2022

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery2520
Vehicles25-
Office Equipment25-
Intangible assets policy
Quota and licences are not depreciated.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year1514
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 2188,50088,500
At 31 October 2288,50088,500
Net book value
At 31 October 2288,50088,500
At 31 October 2188,50088,500
6.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 November 21136,2301,407,41727,980103,5881,675,215
Additions-11,500--11,500
At 31 October 22136,2301,418,91727,980103,5881,686,715
Depreciation and impairment
At 01 November 2110,898455,59624,86589,552580,911
Charge for year-81,053--81,053
At 31 October 2210,898536,64924,86589,552661,964
Net book value
At 31 October 22125,332882,2683,11514,0361,024,751
At 31 October 21125,332951,8213,11514,0361,094,304
7.Dividends proposed and payable

2022

2021

££
Dividends Paid81,0001,500
Total81,0001,500
8.Debtors

2022

2021

££
Trade debtors / trade receivables568,669465,433
Other debtors28,74419,613
Total597,413485,046
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2022

2021

££
Trade creditors / trade payables460,119235,252
Bank borrowings and overdrafts10,0008,333
Amounts owed to related parties4,01111,630
Taxation and social security62,21220,213
Accrued liabilities and deferred income135,001204,999
Total671,343480,427
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts25,96437,631
Total25,96437,631