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REGISTERED NUMBER: 02156051 (England and Wales)















Unaudited Financial Statements

for the period

1 April 2023 to 31 October 2023

for

R. & G. SHELLFISH LIMITED

R. & G. SHELLFISH LIMITED (REGISTERED NUMBER: 02156051)

Contents of the Financial Statements
for the period 1 April 2023 to 31 October 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


R. & G. SHELLFISH LIMITED

Company Information
for the period 1 April 2023 to 31 October 2023







Directors: Mr R L Brand
Mrs A E Brand ( Deceased )





Secretary: Mrs A E Brand ( Deceased )





Registered office: 18 Rockchase Gardens
Hornchurch
Essex
RM11 3NH





Registered number: 02156051 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

R. & G. SHELLFISH LIMITED (REGISTERED NUMBER: 02156051)

Statement of Financial Position
31 October 2023

2023 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 - 451

Current assets
Stocks - 17,500
Debtors 5 3,313 4,952
Cash at bank 223,037 93,941
226,350 116,393
Creditors
Amounts falling due within one year 6 78,496 28,887
Net current assets 147,854 87,506
Total assets less current liabilities 147,854 87,957

Creditors
Amounts falling due after more than one
year

7

-

21,667
Net assets 147,854 66,290

Capital and reserves
Called up share capital 8 300 300
Retained earnings 147,554 65,990
Shareholders' funds 147,854 66,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

R. & G. SHELLFISH LIMITED (REGISTERED NUMBER: 02156051)

Statement of Financial Position - continued
31 October 2023


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 and authorised for issue by the Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:





Mr R L Brand - Director


R. & G. SHELLFISH LIMITED (REGISTERED NUMBER: 02156051)

Notes to the Financial Statements
for the period 1 April 2023 to 31 October 2023


1. Statutory information

R. & G. Shellfish Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Going concern
The Board has decided to cease operations and undertake a formal liquidation process in order to dissolve the company in due course. Consequently, the accounts have been prepared on a basis other than that of a going concern.

Accounting period
The company presents its accounts for the period 1 April 2023 to 31 October 2023, and thus the accounts span a period less than twelve months. The prior year accounts span a period of twelve months.

3. Employees and directors

The average number of employees during the period was 2 (2023 - 2 ) .

R. & G. SHELLFISH LIMITED (REGISTERED NUMBER: 02156051)

Notes to the Financial Statements - continued
for the period 1 April 2023 to 31 October 2023


4. Tangible fixed assets
Short Plant and
leasehold machinery Totals
£ £ £
Cost
At 1 April 2023 1,315 28,517 29,832
Disposals (1,315 ) (28,517 ) (29,832 )
At 31 October 2023 - - -
Depreciation
At 1 April 2023 1,315 28,066 29,381
Eliminated on disposal (1,315 ) (28,066 ) (29,381 )
At 31 October 2023 - - -
Net book value
At 31 October 2023 - - -
At 31 March 2023 - 451 451

5. Debtors: amounts falling due within one year
2023 2023
£ £
Other debtors 3,313 4,952

6. Creditors: amounts falling due within one year
2023 2023
£ £
Bank loans and overdrafts 25,883 10,000
Trade creditors 12,156 -
Taxation and social security 27,546 5,852
Other creditors 12,911 13,035
78,496 28,887

7. Creditors: amounts falling due after more than one year
2023 2023
£ £
Bank loans - 21,667

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2023
value: £ £
300 Ordinary £1 300 300