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Registered Number: SC142686
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

ELLEN FISHING LIMITED

Director Pieter Trap
Registered Number SC142686
Registered Office Commerce House, South Street
Elgin
Moray
IV30 1JE
Secretary David Anthony Piers Cox
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 1,133,417    1,106,035 
1,133,417    1,106,035 
Current assets      
Debtors 4 93    187 
Investments 5 189,986    132,385 
190,079    132,572 
Creditors: amount falling due within one year 6 (1,186)   (1,114)
Net current assets 188,893    131,458 
 
Total assets less current liabilities 1,322,310    1,237,493 
Provisions for liabilities 7 (215,349)   (210,147)
Net assets 1,106,961    1,027,346 
 

Capital and reserves
     
Called up share capital 2    2 
Share premium account 8 2,119,143    2,119,143 
Profit and loss account (1,012,184)   (1,091,799)
Shareholders' funds 1,106,961    1,027,346 
 


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.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 September 2024 and were signed on its behalf by:


-------------------------------
Pieter Trap
Director
2
General Information
Ellen Fishing Limited is a private company, limited by shares, registered in England and Wales, registration number SC142686, registration address Commerce House, South Street , Elgin , Moray, IV30 1JE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 3).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2023 1,106,035    1,106,035 
Additions  
Disposals  
Revaluations 27,382    27,382 
At 31 December 2023 1,133,417    1,133,417 
Net book values
At 31 December 2023 1,133,417    1,133,417 
At 31 December 2022 1,106,035    1,106,035 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 93    187 
93    187 

5.

Investments

2023
£
  2022
£
Other Investments - Unlisted - Cost b/fwd 189,986    132,385 
189,986    132,385 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   407 
Other Creditors 1,186    707 
1,186    1,114 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 215,349    210,147 
215,349    210,147 

8.

Share premium account

2023
£
  2022
£
Equity Share Premium - New Issue 2,119,143    2,119,143 
2,119,143    2,119,143 

3