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Registered Number: SC478433
Scotland

 

 

 

FISHBROTHERS SEAFOODS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 37,125    39,739 
37,125    39,739 
Current assets      
Stocks 35,007    36,569 
Debtors 81,984    113,874 
Cash at bank and in hand 113,624    85,510 
230,615    235,953 
Creditors: amount falling due within one year (161,002)   (184,533)
Net current assets 69,613    51,420 
 
Total assets less current liabilities 106,738    91,159 
Creditors: amount falling due after more than one year (86,667)   (66,667)
Net assets 20,071    24,492 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 20,069    24,490 
Shareholders' funds 20,071    24,492 
 


For the year ended 31 October 2024 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 11 May 2025 and were signed on its behalf by:


-------------------------------
S Walker
Director
1
General Information
Fishbrothers Seafoods Ltd is a private company, limited by shares, registered in Scotland, registration number SC478433, registration address The Arches, 1 Kingsfield Farm, Linlithgow, EH49 7LS.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Plant and Machinery 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 November 2023 5,350    25,442    36,677    67,469 
Additions   1,659    3,026    4,685 
Disposals      
At 31 October 2024 5,350    27,101    39,703    72,154 
Depreciation
At 01 November 2023   9,946    17,783    27,729 
Charge for year   2,324    4,976    7,300 
On disposals      
At 31 October 2024   12,270    22,759    35,029 
Net book values
Closing balance as at 31 October 2024 5,350    14,831    16,944    37,125 
Opening balance as at 01 November 2023 5,350    15,495    18,894    39,739 


2