2022-05-012023-04-302023-04-30false08989544CELTIC SHELLFISH LTD2024-03-2703110iso4217:GBPxbrli:pure089895442022-05-01089895442023-04-30089895442022-05-012023-04-30089895442021-05-01089895442022-04-30089895442021-05-012022-04-3008989544bus:SmallEntities2022-05-012023-04-3008989544bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3008989544bus:FullAccounts2022-05-012023-04-3008989544bus:PrivateLimitedCompanyLtd2022-05-012023-04-3008989544core:WithinOneYear2023-04-3008989544core:AfterOneYear2023-04-3008989544core:WithinOneYear2022-04-3008989544core:AfterOneYear2022-04-3008989544core:ShareCapital2023-04-3008989544core:SharePremium2023-04-3008989544core:RevaluationReserve2023-04-3008989544core:OtherReservesSubtotal2023-04-3008989544core:RetainedEarningsAccumulatedLosses2023-04-3008989544core:ShareCapital2022-04-3008989544core:SharePremium2022-04-3008989544core:RevaluationReserve2022-04-3008989544core:OtherReservesSubtotal2022-04-3008989544core:RetainedEarningsAccumulatedLosses2022-04-3008989544core:LandBuildings2023-04-3008989544core:PlantMachinery2023-04-3008989544core:Vehicles2023-04-3008989544core:FurnitureFittings2023-04-3008989544core:OfficeEquipment2023-04-3008989544core:NetGoodwill2023-04-3008989544core:IntangibleAssetsOtherThanGoodwill2023-04-3008989544core:ListedExchangeTraded2023-04-3008989544core:UnlistedNon-exchangeTraded2023-04-3008989544core:LandBuildings2022-04-3008989544core:PlantMachinery2022-04-3008989544core:Vehicles2022-04-3008989544core:FurnitureFittings2022-04-3008989544core:OfficeEquipment2022-04-3008989544core:NetGoodwill2022-04-3008989544core:IntangibleAssetsOtherThanGoodwill2022-04-3008989544core:ListedExchangeTraded2022-04-3008989544core:UnlistedNon-exchangeTraded2022-04-3008989544core:LandBuildings2022-05-012023-04-3008989544core:PlantMachinery2022-05-012023-04-3008989544core:Vehicles2022-05-012023-04-3008989544core:FurnitureFittings2022-05-012023-04-3008989544core:OfficeEquipment2022-05-012023-04-3008989544core:NetGoodwill2022-05-012023-04-3008989544core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3008989544core:ListedExchangeTraded2022-05-012023-04-3008989544core:UnlistedNon-exchangeTraded2022-05-012023-04-3008989544core:MoreThanFiveYears2022-05-012023-04-3008989544core:Non-currentFinancialInstruments2023-04-3008989544core:Non-currentFinancialInstruments2022-04-3008989544dpl:CostSales2022-05-012023-04-3008989544dpl:DistributionCosts2022-05-012023-04-3008989544core:LandBuildings2022-05-012023-04-3008989544core:PlantMachinery2022-05-012023-04-3008989544core:Vehicles2022-05-012023-04-3008989544core:FurnitureFittings2022-05-012023-04-3008989544core:OfficeEquipment2022-05-012023-04-3008989544dpl:AdministrativeExpenses2022-05-012023-04-3008989544core:NetGoodwill2022-05-012023-04-3008989544core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3008989544dpl:GroupUndertakings2022-05-012023-04-3008989544dpl:ParticipatingInterests2022-05-012023-04-3008989544dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3008989544core:ListedExchangeTraded2022-05-012023-04-3008989544dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3008989544core:UnlistedNon-exchangeTraded2022-05-012023-04-3008989544dpl:CostSales2021-05-012022-04-3008989544dpl:DistributionCosts2021-05-012022-04-3008989544core:LandBuildings2021-05-012022-04-3008989544core:PlantMachinery2021-05-012022-04-3008989544core:Vehicles2021-05-012022-04-3008989544core:FurnitureFittings2021-05-012022-04-3008989544core:OfficeEquipment2021-05-012022-04-3008989544dpl:AdministrativeExpenses2021-05-012022-04-3008989544core:NetGoodwill2021-05-012022-04-3008989544core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3008989544dpl:GroupUndertakings2021-05-012022-04-3008989544dpl:ParticipatingInterests2021-05-012022-04-3008989544dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3008989544core:ListedExchangeTraded2021-05-012022-04-3008989544dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3008989544core:UnlistedNon-exchangeTraded2021-05-012022-04-3008989544core:NetGoodwill2023-04-3008989544core:IntangibleAssetsOtherThanGoodwill2023-04-3008989544core:LandBuildings2023-04-3008989544core:PlantMachinery2023-04-3008989544core:Vehicles2023-04-3008989544core:FurnitureFittings2023-04-3008989544core:OfficeEquipment2023-04-3008989544core:AfterOneYear2023-04-3008989544core:WithinOneYear2023-04-3008989544core:ListedExchangeTraded2023-04-3008989544core:UnlistedNon-exchangeTraded2023-04-3008989544core:ShareCapital2023-04-3008989544core:SharePremium2023-04-3008989544core:RevaluationReserve2023-04-3008989544core:OtherReservesSubtotal2023-04-3008989544core:RetainedEarningsAccumulatedLosses2023-04-3008989544core:NetGoodwill2022-04-3008989544core:IntangibleAssetsOtherThanGoodwill2022-04-3008989544core:LandBuildings2022-04-3008989544core:PlantMachinery2022-04-3008989544core:Vehicles2022-04-3008989544core:FurnitureFittings2022-04-3008989544core:OfficeEquipment2022-04-3008989544core:AfterOneYear2022-04-3008989544core:WithinOneYear2022-04-3008989544core:ListedExchangeTraded2022-04-3008989544core:UnlistedNon-exchangeTraded2022-04-3008989544core:ShareCapital2022-04-3008989544core:SharePremium2022-04-3008989544core:RevaluationReserve2022-04-3008989544core:OtherReservesSubtotal2022-04-3008989544core:RetainedEarningsAccumulatedLosses2022-04-3008989544core:NetGoodwill2021-05-0108989544core:IntangibleAssetsOtherThanGoodwill2021-05-0108989544core:LandBuildings2021-05-0108989544core:PlantMachinery2021-05-0108989544core:Vehicles2021-05-0108989544core:FurnitureFittings2021-05-0108989544core:OfficeEquipment2021-05-0108989544core:AfterOneYear2021-05-0108989544core:WithinOneYear2021-05-0108989544core:ListedExchangeTraded2021-05-0108989544core:UnlistedNon-exchangeTraded2021-05-0108989544core:ShareCapital2021-05-0108989544core:SharePremium2021-05-0108989544core:RevaluationReserve2021-05-0108989544core:OtherReservesSubtotal2021-05-0108989544core:RetainedEarningsAccumulatedLosses2021-05-0108989544core:AfterOneYear2022-05-012023-04-3008989544core:WithinOneYear2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:CostValuation2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3008989544core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3008989544core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3008989544core:Non-currentFinancialInstrumentscore:CostValuation2022-04-3008989544core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-3008989544core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-3008989544bus:Director12022-05-012023-04-3008989544bus:Director22022-05-012023-04-30

CELTIC SHELLFISH LTD

Registered Number
08989544
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

CELTIC SHELLFISH LTD
Company Information
for the year from 1 May 2022 to 30 April 2023

Directors

PHILLIPS, Albert Glyndwr
PHILLIPS, Stephen Martin Glyndwr

Registered Address

31 Byron Road
Haverfordwest
SA61 1RQ

Registered Number

08989544 (England and Wales)
CELTIC SHELLFISH LTD
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3125,193132,981
125,193132,981
Current assets
Debtors6,1951,139
Cash at bank and on hand2,7072,391
8,9023,530
Creditors amounts falling due within one year4(29,500)(20,934)
Net current assets (liabilities)(20,598)(17,404)
Total assets less current liabilities104,595115,577
Creditors amounts falling due after one year5(31,367)(35,342)
Provisions for liabilities6(23,787)(25,266)
Net assets49,44154,969
Capital and reserves
Called up share capital100100
Profit and loss account49,34154,869
Shareholders' funds49,44154,969
The financial statements were approved and authorised for issue by the Board of Directors on 27 March 2024, and are signed on its behalf by:
PHILLIPS, Albert Glyndwr
Director
Registered Company No. 08989544
CELTIC SHELLFISH LTD
Notes to the Financial Statements
for the year ended 30 April 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
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.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 May 22204,914204,914
Additions14,30514,305
At 30 April 23219,219219,219
Depreciation and impairment
At 01 May 2271,93371,933
Charge for year22,09322,093
At 30 April 2394,02694,026
Net book value
At 30 April 23125,193125,193
At 30 April 22132,981132,981
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables73-
Bank borrowings and overdrafts27,67020,027
Accrued liabilities and deferred income1,757907
Total29,50020,934
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts31,36735,342
Total31,36735,342
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)23,78725,266
Total23,78725,266