1 September 2022 false No description of principal activity Taxfiler 2023.14 SC671677business:PrivateLimitedCompanyLtd2022-09-012023-08-31 SC6716772022-08-31 SC6716772022-09-012023-08-31 SC671677business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 SC671677business:FilletedAccounts2022-09-012023-08-31 SC6716772023-08-31 SC671677business:Director12022-09-012023-08-31 SC671677business:Director22022-09-012023-08-31 SC671677business:Director32022-09-012023-08-31 SC671677business:Director42022-09-012023-08-31 SC671677business:Director52022-09-012023-08-31 SC671677business:RegisteredOffice2022-09-012023-08-31 SC6716772022-08-31 SC671677core:WithinOneYear2023-08-31 SC671677core:WithinOneYear2022-08-31 SC671677core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC671677core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC671677core:PreviouslyStatedAmount2023-08-31 SC671677core:PreviouslyStatedAmount2022-08-31 SC671677business:SmallEntities2022-09-012023-08-31 SC671677countries:Scotland2022-09-012023-08-31 SC671677core:PlantMachinery2022-08-31 SC671677core:FurnitureFittings2022-08-31 SC671677core:PlantMachinery2023-08-31 SC671677core:FurnitureFittings2023-08-31 SC671677core:PlantMachinery2022-09-012023-08-31 SC671677core:FurnitureFittings2022-09-012023-08-31 SC671677core:AfterOneYear2023-08-31 SC671677core:AfterOneYear2022-08-31 SC6716772021-09-012022-08-31 iso4217:GBP xbrli:pure
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
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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
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CAS PAR CAS SCOTLAND FISH LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,365 
50,390 
Current assets
Inventories
4,210 
3,396 
Debtors
165,632 
987 
Cash at bank and in hand
2,197 
40,139 
172,039 
44,522 
Creditors: amounts falling due within one year
(134,276)
(40,000)
Net current assets
37,763 
4,522 
Net assets
81,128 
54,912 
Capital and reserves
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
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CAS PAR CAS SCOTLAND FISH LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 
Depreciation
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 
Net book value
At 31 August 2023
33,778 
9,587 
43,365 
At 31 August 2022
39,738 
10,652 
50,390 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
165,632 
987 
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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 
134,276 
40,000 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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