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REGISTERED NUMBER: 09468090 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 30 September 2024

for

R P Shellfish Limited

R P Shellfish Limited (Registered number: 09468090)






Contents of the Financial Statements
for the Period 1 April 2023 to 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R P Shellfish Limited

Company Information
for the Period 1 April 2023 to 30 September 2024







DIRECTORS: Mr T Pearson
Mr L C Russell





REGISTERED OFFICE: Rowan House
7 West Bank
SCARBOROUGH
North Yorkshire
YO12 4DX





REGISTERED NUMBER: 09468090 (England and Wales)





ACCOUNTANTS: Asquith Accountants Ltd
Rowan House
7 West Bank
SCARBOROUGH
North Yorkshire
YO12 4DX

R P Shellfish Limited (Registered number: 09468090)

Balance Sheet
30 September 2024

30.9.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 46,950 37,000
Tangible assets 5 531,693 218,094
578,643 255,094

CURRENT ASSETS
Debtors 6 68,671 152,323
Cash at bank 18,635 92,244
87,306 244,567
CREDITORS
Amounts falling due within one year 7 90,508 116,763
NET CURRENT (LIABILITIES)/ASSETS (3,202 ) 127,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

575,441

382,898

CREDITORS
Amounts falling due after more than one
year

8

(160,029

)

(111,464

)

PROVISIONS FOR LIABILITIES (93,986 ) (41,438 )
NET ASSETS 321,426 229,996

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 320,426 228,996
321,426 229,996

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 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 P Shellfish Limited (Registered number: 09468090)

Balance Sheet - continued
30 September 2024


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 December 2024 and were signed on its behalf by:




Mr T Pearson - Director



Mr L C Russell - Director


R P Shellfish Limited (Registered number: 09468090)

Notes to the Financial Statements
for the Period 1 April 2023 to 30 September 2024

1. STATUTORY INFORMATION

R P 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.

Intangible assets
Intangible assets, comprising of a fishing licence, held for the company's own use are initially recognised at cost, and then revalued each year on a fair value basis. The value is determined by reference to an active market, in this case the sale of fishing licences around the UK comprise of a licence for a fishing vessel.

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 etc - 25% on reducing balance, 15% on reducing balance and 2% on cost

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

R P Shellfish Limited (Registered number: 09468090)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023 37,000
Additions 46,950
Disposals (37,000 )
At 30 September 2024 46,950
NET BOOK VALUE
At 30 September 2024 46,950
At 31 March 2023 37,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 258,691
Additions 538,366
Disposals (232,739 )
At 30 September 2024 564,318
DEPRECIATION
At 1 April 2023 40,597
Charge for period 19,382
Eliminated on disposal (27,354 )
At 30 September 2024 32,625
NET BOOK VALUE
At 30 September 2024 531,693
At 31 March 2023 218,094

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Trade debtors 9,921 37,345
Other debtors 58,750 114,978
68,671 152,323

R P Shellfish Limited (Registered number: 09468090)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Bank loans and overdrafts 11,963 11,810
Trade creditors 18,393 31,017
Taxation and social security 635 16,564
Other creditors 59,517 57,372
90,508 116,763

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 31.3.23
£    £   
Bank loans 160,029 111,464