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REGISTERED NUMBER: SC090171 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

K M T (Fisheries) Limited

K M T (Fisheries) Limited (Registered number: SC090171)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


K M T (Fisheries) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: K M Thomson





SECRETARY: K M Thomson





REGISTERED OFFICE: 61 Drumsmittal Road
North Kessock
Ross-shire
IV1 3JU





REGISTERED NUMBER: SC090171 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

K M T (Fisheries) Limited (Registered number: SC090171)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 22,500 24,565
22,500 24,565

CURRENT ASSETS
Cash at bank 1,416 131

CREDITORS
Amounts falling due within one year 6,780 9,071
NET CURRENT LIABILITIES (5,364 ) (8,940 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,136

15,625

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,036 15,525
SHAREHOLDERS' FUNDS 17,136 15,625

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 January 2025 and were signed by:




K M Thomson - Director


K M T (Fisheries) Limited (Registered number: SC090171)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

K M T (Fisheries) Limited is a private company, limited by shares , registered in Scotland. 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
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Office Equipment - 25% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 2,432
DEPRECIATION
At 1 May 2023
and 30 April 2024 2,432
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

K M T (Fisheries) Limited (Registered number: SC090171)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 May 2023 2,071
Disposals (2,071 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 2,071

Investments (neither listed nor unlisted) were as follows:
30.4.24 30.4.23
£    £   
Investment in Joint Venture 22,500 22,494

6. ULTIMATE CONTROLLING PARTY

Mrs A Thomson is the ultimate controlling party.