Company registration number SC275758 (Scotland)
HUNTER SHELLFISH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
HUNTER SHELLFISH LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
HUNTER SHELLFISH LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HUNTER SHELLFISH LIMITED
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hunter Shellfish Limited for the year ended 31 December 2023, which comprise the balance sheet, 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 https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made solely to the board of directors of Hunter Shellfish Limited, as a body, in accordance with the terms of our engagement letter dated 17 August 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Hunter Shellfish Limited and state those matters that we have agreed to state to the board of directors of Hunter Shellfish Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hunter Shellfish Limited and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Hunter Shellfish Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Hunter Shellfish Limited 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 Hunter Shellfish Limited. 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.
PFS & Partners
4 September 2024
Chartered Certified Accountants
16 Main Street
Limavady
BT49 0EU
HUNTER SHELLFISH LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2023
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2023
2022
£
£
£
£
Fixed assets
326,745
347,709
Current assets
508,436
470,150
Prepayments and accrued income
12,777
12,946
Creditors: amounts falling due within one year
(51,459)
(73,693)
Net current assets
469,754
409,403
Total assets less current liabilities
796,499
757,112
Net assets
796,499
757,112
Capital and reserves
796,499
757,112
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2023
2022
Number
Number
Employees
3
6
Hunter Shellfish Limited is a private company limited by shares incorporated in Scotland. The registered office is Scatsta, Brae, Shetland, ZE2 9QP.
For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
HUNTER SHELLFISH LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2023
31 December 2023
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The financial statements were approved by the board of directors and authorised for issue on 4 September 2024 and are signed on its behalf by:
Adam Hunter
Derek Hunter
Director
Director
Company registration number SC275758 (Scotland)