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REGISTERED NUMBER: 07635019 (England and Wales)

















Unaudited Financial Statements

for the Period 1 April 2023 to 31 May 2024

for

Whitby Fish Sales Limited

Whitby Fish Sales Limited (Registered number: 07635019)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Whitby Fish Sales Limited

Company Information
for the Period 1 April 2023 to 31 May 2024







DIRECTORS: Mr S D Wood
Mrs J Wood





SECRETARY:





REGISTERED OFFICE: B.c.l. House 2 Pavilion Business Park
Royds Hall Road
Leeds
West Yorkshire
LS12 6AJ





REGISTERED NUMBER: 07635019 (England and Wales)





ACCOUNTANTS: SMH BCL Accountants Ltd
2, Pavilion Business Park
Royds Hall Road
Lower Wortley
Leeds
LS12 6AJ

Whitby Fish Sales Limited (Registered number: 07635019)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 69,214 80,922
Investment property 5 508,652 508,652
577,866 589,574

CURRENT ASSETS
Stocks - 500
Debtors 6 123,309 99,525
Cash at bank and in hand 154,870 95,358
278,179 195,383
CREDITORS
Amounts falling due within one year 7 421,867 365,881
NET CURRENT LIABILITIES (143,688 ) (170,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES 434,178 419,076

PROVISIONS FOR LIABILITIES 13,151 14,925
NET ASSETS 421,027 404,151

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 421,025 404,149
SHAREHOLDERS' FUNDS 421,027 404,151

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

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

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.

Whitby Fish Sales Limited (Registered number: 07635019)

Balance Sheet - continued
31 May 2024



The financial statements were approved by the Board of Directors and authorised for issue on 27 February 2025 and were signed on its behalf by:





Mr S D Wood - Director


Whitby Fish Sales Limited (Registered number: 07635019)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 May 2024

1. STATUTORY INFORMATION

Whitby Fish Sales 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 15 years
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 4% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in 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 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.

Whitby Fish Sales Limited (Registered number: 07635019)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2024

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 period was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2023 2,750 184,230 611
Additions 3,140 1 -
Disposals - (1,248 ) -
At 31 May 2024 5,890 182,983 611
DEPRECIATION
At 1 April 2023 379 129,140 552
Charge for period 283 9,437 13
Eliminated on disposal - (985 ) -
At 31 May 2024 662 137,592 565
NET BOOK VALUE
At 31 May 2024 5,228 45,391 46
At 31 March 2023 2,371 55,090 59

Whitby Fish Sales Limited (Registered number: 07635019)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2023 43,372 4,677 235,640
Additions - 1,192 4,333
Disposals - - (1,248 )
At 31 May 2024 43,372 5,869 238,725
DEPRECIATION
At 1 April 2023 21,649 2,998 154,718
Charge for period 4,925 1,120 15,778
Eliminated on disposal - - (985 )
At 31 May 2024 26,574 4,118 169,511
NET BOOK VALUE
At 31 May 2024 16,798 1,751 69,214
At 31 March 2023 21,723 1,679 80,922

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 May 2024 508,652
NET BOOK VALUE
At 31 May 2024 508,652
At 31 March 2023 508,652

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,558 19,526
Amounts owed by group undertakings 98,857 76,700
Other debtors 5,894 3,299
123,309 99,525

Whitby Fish Sales Limited (Registered number: 07635019)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 12 1,977
Amounts owed to group undertakings 270,356 24,156
Taxation and social security 7,613 17,827
Other creditors 143,886 321,921
421,867 365,881

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr S D Wood.

The ultimate controlling party is Mr S D Wood.