Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-06-30No description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC774298 2023-06-29 SC774298 2023-06-30 2023-12-31 SC774298 2022-06-30 2023-06-29 SC774298 2023-12-31 SC774298 c:Director1 2023-06-30 2023-12-31 SC774298 c:Director1 2023-12-31 SC774298 c:Director2 2023-06-30 2023-12-31 SC774298 c:Director2 2023-12-31 SC774298 c:Director3 2023-06-30 2023-12-31 SC774298 c:Director3 2023-12-31 SC774298 c:RegisteredOffice 2023-06-30 2023-12-31 SC774298 d:PlantMachinery 2023-06-30 2023-12-31 SC774298 d:PlantMachinery 2023-12-31 SC774298 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-30 2023-12-31 SC774298 d:CurrentFinancialInstruments 2023-12-31 SC774298 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC774298 d:ShareCapital 2023-06-30 2023-12-31 SC774298 d:ShareCapital 2023-12-31 SC774298 d:RetainedEarningsAccumulatedLosses 2023-06-30 2023-12-31 SC774298 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC774298 c:OrdinaryShareClass1 2023-06-30 2023-12-31 SC774298 c:OrdinaryShareClass1 2023-12-31 SC774298 c:FRS102 2023-06-30 2023-12-31 SC774298 c:AuditExempt-NoAccountantsReport 2023-06-30 2023-12-31 SC774298 c:FullAccounts 2023-06-30 2023-12-31 SC774298 c:PrivateLimitedCompanyLtd 2023-06-30 2023-12-31 SC774298 e:PoundSterling 2023-06-30 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC774298










EAST NEUK FISHING LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

 
EAST NEUK FISHING LIMITED
 

COMPANY INFORMATION


Directors
Ronan D Martinez (appointed 30 June 2023)
Joshua G Martin (appointed 30 June 2023)
Ignacio Albecia (appointed 30 June 2023)




Registered number
SC774298



Registered office
4 Virgin Square
St Monans

Anstruther

Fife

KY10 2AA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
EAST NEUK FISHING LIMITED
 

CONTENTS



Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5


 
EAST NEUK FISHING LIMITED
REGISTERED NUMBER: SC774298

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
£

Fixed assets
  

Tangible assets
  
10,029

  
10,029

Current assets
  

Debtors: amounts falling due within one year
  
5,650

Cash at bank and in hand
  
4,580

  
10,230

Creditors: amounts falling due within one year
  
(56,866)

Net current (liabilities)/assets
  
 
 
(46,636)

Total assets less current liabilities
  
(36,607)

  

Net (liabilities)/assets
  
(36,607)


Capital and reserves
  

Called up share capital 
  
3

Profit and loss account
  
(36,610)

  
(36,607)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2024.




Ronan D Martinez
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
EAST NEUK FISHING LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Loss for the period

-
(36,610)
(36,610)


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
(36,610)
(36,610)


Contributions by and distributions to owners

Shares issued during the period
3
-
3


Total transactions with owners
3
-
3


At 31 December 2023
3
(36,610)
(36,607)

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
EAST NEUK FISHING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

East Neuk Fishing Ltd is a private company limited by shares and incorporated in Scotland with the registration number SC774298. The address of the registered office is 4 Virgin Square, St Monans, Anstruther, Fife, KY10 2AA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

These accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will continue to provide support for the foreseeable future.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
EAST NEUK FISHING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees




The average monthly number of employees, including the directors, during the period was as follows:


        2023
            No.






Directors
3


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
11,798



At 31 December 2023

11,798



Depreciation


Charge for the period on owned assets
1,769



At 31 December 2023

1,769



Net book value



At 31 December 2023
10,029

Page 4

 
EAST NEUK FISHING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Debtors

2023
£


Trade debtors
2,156

Other debtors
3,494

5,650



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
21,859

Other creditors
32,507

Accruals and deferred income
2,500

56,866



7.


Share capital

2023
£
Allotted, called up and fully paid


3 Ordinary shares shares of £1.00 each
3


During the period there were 3 Ordinary Shares of £1 each issued and fully paid.


Page 5