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REGISTERED NUMBER: SC582649 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2023

FOR

HOGARTH FISHING LTD

HOGARTH FISHING LTD (REGISTERED NUMBER: SC582649)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

HOGARTH FISHING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTOR: C J Hogarth





REGISTERED OFFICE: 7 Bosies Bank Way
Peterhead
aberdeenshire
AB42 2UR





REGISTERED NUMBER: SC582649 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
aberdeenshire
AB42 1WN

HOGARTH FISHING LTD (REGISTERED NUMBER: SC582649)

BALANCE SHEET
30TH NOVEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 56,771 43,229
Cash at bank - 390
56,771 43,619
CREDITORS
Amounts falling due within one year 5 55,082 41,992
NET CURRENT ASSETS 1,689 1,627
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,689

1,627

CREDITORS
Amounts falling due after more than one
year

6

1,625

1,625
NET ASSETS 64 2

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 62 -
SHAREHOLDERS' FUNDS 64 2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th June 2024 and were signed by:




C J Hogarth - Director


HOGARTH FISHING LTD (REGISTERED NUMBER: SC582649)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023

1. STATUTORY INFORMATION

Hogarth Fishing Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 14,103 10,686
Directors' current accounts 42,668 32,543
56,771 43,229

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1,500 1,500
Corporation tax 53,382 40,377
Social security and other taxes - 115
Accruals 200 -
55,082 41,992

HOGARTH FISHING LTD (REGISTERED NUMBER: SC582649)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 1,625 1,625

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2023 and 30th November 2022:

2023 2022
£    £   
C J Hogarth
Balance outstanding at start of year 32,543 23,738
Amounts advanced 75,988 65,808
Amounts repaid (65,863 ) (57,003 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 42,668 32,543

The loan to the director is interest free with no fixed terms or repayment.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C J Hogarth.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HOGARTH FISHING LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hogarth Fishing Ltd for the year ended 30th November 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Hogarth Fishing Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hogarth Fishing Ltd and state those matters that we have agreed to state to the director of Hogarth Fishing Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Hogarth Fishing Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hogarth Fishing Ltd. You consider that Hogarth Fishing Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hogarth Fishing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Goldwells
Goldwells House
Grange Road
Peterhead
aberdeenshire
AB42 1WN


13th June 2024