1 May 2023 false No description of principal activity Taxfiler 2024.6.1 SC595335business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC5953352023-04-30 SC5953352023-05-012024-04-30 SC595335business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC595335business:AbridgedAccounts2023-05-012024-04-30 SC5953352024-04-30 SC595335business:Director12023-05-012024-04-30 SC595335business:Director22023-05-012024-04-30 SC595335business:CompanySecretary12023-05-012024-04-30 SC595335business:RegisteredOffice2023-05-012024-04-30 SC5953352023-04-30 SC595335core:WithinOneYear2024-04-30 SC595335core:WithinOneYear2023-04-30 SC595335core:AfterOneYear2024-04-30 SC595335core:AfterOneYear2023-04-30 SC595335core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC595335core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC595335core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC595335core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC595335core:PreviouslyStatedAmount2024-04-30 SC595335core:PreviouslyStatedAmount2023-04-30 SC595335business:SmallEntities2023-05-012024-04-30 SC595335countries:Scotland2023-05-012024-04-30 SC595335core:PlantMachinery2023-05-012024-04-30 SC595335core:MotorVehicles2023-05-012024-04-30 SC595335core:FurnitureFittings2023-05-012024-04-30 SC5953352022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC595335 (Scotland)
Darrach Shellfish Ltd Unaudited accounts for the year ended 30 April 2024
Darrach Shellfish Ltd Unaudited accounts Contents
Page
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Darrach Shellfish Ltd Company Information for the year ended 30 April 2024
Directors
D Cluckie B Cluckie
Secretary
J Cluckie
Company Number
SC595335 (Scotland)
Registered Office
Willow Brae 73 Baddidarroch Lochinver IV27 4LP
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Darrach Shellfish Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
87,732 
100,123 
Current assets
Inventories
600 
600 
Debtors
8,944 
6,266 
Cash at bank and in hand
33,923 
23,248 
43,467 
30,114 
Creditors: amounts falling due within one year
(23,472)
(16,084)
Net current assets
19,995 
14,030 
Total assets less current liabilities
107,727 
114,153 
Creditors: amounts falling due after more than one year
(52,237)
(61,300)
Provisions for liabilities
Deferred tax
(14,807)
(16,244)
Net assets
40,683 
36,609 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
40,682 
36,608 
Shareholders' funds
40,683 
36,609 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by
D Cluckie Director Company Registration No. SC595335
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Darrach Shellfish Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Darrach Shellfish Ltd is a private company, limited by shares, registered in Scotland, registration number SC595335. The registered office is Willow Brae, 73 Baddidarroch, Lochinver, IV27 4LP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
25% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Darrach Shellfish Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 May 2023
143,546 
Additions
2,678 
At 30 April 2024
146,224 
Depreciation
At 1 May 2023
43,423 
Charge for the year
15,069 
At 30 April 2024
58,492 
Net book value
At 30 April 2024
87,732 
At 30 April 2023
100,123 
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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