Company Registration No. SC671677 (Scotland)
CAS PAR CAS SCOTLAND FISH LTD
Unaudited accounts
for the year ended 31 August 2023
CAS PAR CAS SCOTLAND FISH LTD
Unaudited accounts
Contents
CAS PAR CAS SCOTLAND FISH LTD
Company Information
for the year ended 31 August 2023
Directors
Neal Forman
Scott Forman
Charlotte Ford
Keith Forman
Linda Forman
Company Number
SC671677 (Scotland)
Registered Office
27 DEANHEAD DRIVE
EYEMOUTH
TD14 5RZ
UNITED KINGDOM
CAS PAR CAS SCOTLAND FISH LTD
Statement of financial position
as at 31 August 2023
Tangible assets
43,365
50,390
Cash at bank and in hand
2,197
40,139
Creditors: amounts falling due within one year
(134,276)
(40,000)
Net current assets
37,763
4,522
Profit and loss account
81,128
54,912
Shareholders' funds
81,128
54,912
For the year ending 31 August 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2024 and were signed on its behalf by
Scott Forman
Director
Company Registration No. SC671677
CAS PAR CAS SCOTLAND FISH LTD
Notes to the Accounts
for the year ended 31 August 2023
CAS PAR CAS SCOTLAND FISH LTD is a private company, limited by shares, registered in Scotland, registration number SC671677. The registered office is 27 DEANHEAD DRIVE, EYEMOUTH, TD14 5RZ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 September 2022
48,250
13,151
61,401
At 31 August 2023
48,250
13,151
61,401
At 1 September 2022
8,512
2,499
11,011
Charge for the year
5,960
1,065
7,025
At 31 August 2023
14,472
3,564
18,036
At 31 August 2023
33,778
9,587
43,365
At 31 August 2022
39,738
10,652
50,390
Amounts falling due after more than one year
CAS PAR CAS SCOTLAND FISH LTD
Notes to the Accounts
for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
134,276
-
Loans from directors
-
40,000
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).