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UPPER OYKEL FISHINGS LIMITED

Registered Number
SC388954
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

UPPER OYKEL FISHINGS LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Dr G D Coley
J Green
M A Timmis
A Wickson
A G R Windham CVO

Company Secretary

BELL INGRAM LLP

Registered Address

5 High Street
Beauly
IV4 7BS

Registered Number

SC388954 (Scotland)
UPPER OYKEL FISHINGS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,881,1681,882,038
1,881,1681,882,038
Current assets
Debtors74,8524,588
Cash at bank and on hand52,64453,656
57,49658,244
Creditors amounts falling due within one year8(49,550)(51,168)
Net current assets (liabilities)7,9467,076
Total assets less current liabilities1,889,1141,889,114
Net assets1,889,1141,889,114
Capital and reserves
Called up share capital4848
Other reserves2,068,7922,059,126
Profit and loss account(179,726)(170,060)
Shareholders' funds1,889,1141,889,114
The financial statements were approved and authorised for issue by the Board of Directors on 23 November 2023, and are signed on its behalf by:
A G R Windham CVO
Director
Registered Company No. SC388954
UPPER OYKEL FISHINGS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

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
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:

Straight line (years)
Office Equipment20
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 October 221,880,29814,6701,894,968
At 30 September 231,880,29814,6701,894,968
Depreciation and impairment
At 01 October 22-12,93012,930
Charge for year-870870
At 30 September 23-13,80013,800
Net book value
At 30 September 231,880,2988701,881,168
At 30 September 221,880,2981,7401,882,038
6.Further information regarding the company's financial position
Other reserves consist of sums contributed by shareholders in proportion to their individual shareholdings in order to facilitate the purchase of heritable property. These may only be distributed to the shareholders if the heritable property is sold or on the winding up of the company. Other reserves also consists of transfers from Shareholders Current Accounts to cover Net Losses.
7.Debtors

2023

2022

££
Prepayments and accrued income4,8524,588
Total4,8524,588
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables17,57517,150
Other creditors31,97534,018
Total49,55051,168