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FISHMOON LIMITED

Registered Number
SC280312
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

FISHMOON LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

MCLEISH, Brian Joseph
RECOMIO, Christian

Registered Address

36 Angusfield Avenue
Aberdeen
AB15 6AQ

Registered Number

SC280312 (Scotland)
FISHMOON LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets35,579724
5,579724
Current assets
Stocks46,7895,872
Debtors590406
Cash at bank and on hand93,035114,471
100,414120,749
Creditors amounts falling due within one year5(102,233)(110,666)
Net current assets (liabilities)(1,819)10,083
Total assets less current liabilities3,76010,807
Net assets3,76010,807
Capital and reserves
Called up share capital40,00040,000
Profit and loss account(36,240)(29,193)
Shareholders' funds3,76010,807
The financial statements were approved and authorised for issue by the Board of Directors on 9 May 2024, and are signed on its behalf by:
MCLEISH, Brian Joseph
Director
RECOMIO, Christian
Director

Registered Company No. SC280312
FISHMOON LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1110
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 March 2329,5586,0464,33839,942
Additions5,611--5,611
At 29 February 2435,1696,0464,33845,553
Depreciation and impairment
At 01 March 2328,8346,0464,33839,218
Charge for year756--756
At 29 February 2429,5906,0464,33839,974
Net book value
At 29 February 245,579--5,579
At 28 February 23724--724
4.Stocks

2024

2023

££
Raw materials and consumables6,7895,872
Total6,7895,872
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,46214,467
Taxation and social security14,42820,671
Other creditors49,14343,327
Accrued liabilities and deferred income17,20032,201
Total102,233110,666
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.