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REGISTERED NUMBER: 09347838 (England and Wales)















S & J Shellfish London Limited

Unaudited Financial Statements For The Year Ended 31 December 2023






S & J Shellfish London Limited (Registered number: 09347838)






Contents of the Financial Statements
For The Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S & J Shellfish London Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: S Eaves
J S Eaves
S C L Eaves





REGISTERED OFFICE: Unit A2cn
Lea Road Industrial Estate
Waltham Abbey
Hertfordshire
EN9 1AE





REGISTERED NUMBER: 09347838 (England and Wales)





ACCOUNTANTS: Streets ISA Ltd
Building 15
Gateway 1000
Arlington Business Park
Stevenage
Hertfordshire
SG1 2FP

S & J Shellfish London Limited (Registered number: 09347838)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 401,113 403,593

CURRENT ASSETS
Stocks 10,000 15,000
Debtors 5 276,157 230,408
Cash at bank and in hand 27,194 27,095
313,351 272,503
CREDITORS
Amounts falling due within one year 6 (357,613 ) (298,411 )
NET CURRENT LIABILITIES (44,262 ) (25,908 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

356,851

377,685

CREDITORS
Amounts falling due after more than one
year

7

(167,873

)

(210,327

)

PROVISIONS FOR LIABILITIES (13,666 ) (13,666 )
NET ASSETS 175,312 153,692

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 175,212 153,592
175,312 153,692

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

S & J Shellfish London Limited (Registered number: 09347838)

Balance Sheet - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2024 and were signed on its behalf by:




J S Eaves - Director



S Eaves - Director


S & J Shellfish London Limited (Registered number: 09347838)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

S & J Shellfish London 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.

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
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual value over their useful lives on the following basis:

Freehold land and buildingsn/a
Plant and equipment20% straight line
Fixtures and fittings20% straight line
Computers20% straight line
Motor Vehicles25% - 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

S & J Shellfish London Limited (Registered number: 09347838)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 308,189 267,321 575,510
Additions - 40,814 40,814
Disposals - (20,995 ) (20,995 )
At 31 December 2023 308,189 287,140 595,329
DEPRECIATION
At 1 January 2023 - 171,917 171,917
Charge for year - 36,208 36,208
Eliminated on disposal - (13,909 ) (13,909 )
At 31 December 2023 - 194,216 194,216
NET BOOK VALUE
At 31 December 2023 308,189 92,924 401,113
At 31 December 2022 308,189 95,404 403,593

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 263,413 217,072
Other debtors 12,744 13,336
276,157 230,408

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 9,999
Hire purchase contracts 23,687 8,493
Trade creditors 258,746 226,370
Taxation and social security 51,271 27,173
Other creditors 13,909 26,376
357,613 298,411

S & J Shellfish London Limited (Registered number: 09347838)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 167,873 210,327