1 April 2024 false Taxfiler 2024.6 SC335513business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC3355132024-03-31 SC3355132024-04-012025-03-31 SC335513business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC335513business:FilletedAccounts2024-04-012025-03-31 SC3355132025-03-31 SC335513business:Director12024-04-012025-03-31 SC335513business:Director22024-04-012025-03-31 SC335513business:CompanySecretary12024-04-012025-03-31 SC335513business:RegisteredOffice2024-04-012025-03-31 SC3355132024-03-31 SC335513core:WithinOneYear2025-03-31 SC335513core:WithinOneYear2024-03-31 SC335513core:AfterOneYear2025-03-31 SC335513core:AfterOneYear2024-03-31 SC335513core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC335513core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC335513core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC335513core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC335513core:PreviouslyStatedAmount2025-03-31 SC335513core:PreviouslyStatedAmount2024-03-31 SC335513business:SmallEntities2024-04-012025-03-31 SC335513countries:Scotland2024-04-012025-03-31 SC335513core:PlantMachinery2024-04-012025-03-31 SC335513core:MotorVehicles2024-04-012025-03-31 SC335513core:FurnitureFittings2024-04-012025-03-31 SC335513core:PlantMachinery2024-03-31 SC335513core:MotorVehicles2024-03-31 SC335513core:FurnitureFittings2024-03-31 SC335513core:PlantMachinery2025-03-31 SC335513core:MotorVehicles2025-03-31 SC335513core:FurnitureFittings2025-03-31 SC3355132023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC335513 (Scotland)
Kenning Fishing Limited Unaudited accounts for the year ended 31 March 2025
Kenning Fishing Limited Unaudited accounts Contents
Page
- 2 -
Kenning Fishing Limited Company Information for the year ended 31 March 2025
Directors
Anthony Kenning Elizabeth Kenning
Secretary
Elizabeth Kenning
Company Number
SC335513 (Scotland)
Registered Office
2 EARLSGATE CROSSLEE JOHNSTONE PA6 7FB SCOTLAND
Accountants
Ascent Accounting Ltd Studio 106 Embroidery Mill Seedhill Paisley PA1 1TJ
- 3 -
Kenning Fishing Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
81,357 
82,145 
Current assets
Debtors
- 
3,844 
Cash at bank and in hand
331,566 
414,506 
331,566 
418,350 
Creditors: amounts falling due within one year
(11,181)
(8,531)
Net current assets
320,385 
409,819 
Total assets less current liabilities
401,742 
491,964 
Creditors: amounts falling due after more than one year
(370)
(950)
Net assets
401,372 
491,014 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
401,370 
491,012 
Shareholders' funds
401,372 
491,014 
For the year ending 31 March 2025 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.
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 5 May 2025 and were signed on its behalf by
Anthony Kenning Director Company Registration No. SC335513
- 4 -
Kenning Fishing Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Kenning Fishing Limited is a private company, limited by shares, registered in Scotland, registration number SC335513. The registered office is 2 EARLSGATE, CROSSLEE, JOHNSTONE, PA6 7FB, SCOTLAND.
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.
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
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
5% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
46,000 
53,995 
37,400 
137,395 
Additions
4,044 
22,398 
- 
26,442 
At 31 March 2025
50,044 
76,393 
37,400 
163,837 
Depreciation
At 1 April 2024
11,500 
13,500 
30,250 
55,250 
Charge for the year
9,636 
15,724 
1,870 
27,230 
At 31 March 2025
21,136 
29,224 
32,120 
82,480 
Net book value
At 31 March 2025
28,908 
47,169 
5,280 
81,357 
At 31 March 2024
34,500 
40,495 
7,150 
82,145 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,844 
- 5 -
Kenning Fishing Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,429 
- 
Taxes and social security
(5,648)
(5,669)
Other creditors
12,400 
11,200 
Accruals
3,000 
3,000 
11,181 
8,531 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
370 
950 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 6 -