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REGISTERED NUMBER: 06287331 (England and Wales)











UNIQUE SEAFOOD PELAGIC LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024






UNIQUE SEAFOOD PELAGIC LIMITED (REGISTERED NUMBER: 06287331)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


UNIQUE SEAFOOD PELAGIC LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTOR: H Nissen





REGISTERED OFFICE: Lygon House
50 London Road
Bromley
Kent
BR1 3RA





REGISTERED NUMBER: 06287331 (England and Wales)





AUDITORS: Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

UNIQUE SEAFOOD PELAGIC LIMITED (REGISTERED NUMBER: 06287331)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 6 2,509 15,778
Cash at bank 41,108 46,983
43,617 62,761
CREDITORS
Amounts falling due within one year 7 33,434 48,338
NET CURRENT ASSETS 10,183 14,423
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,183

14,423

CAPITAL AND RESERVES
Called up share capital 40,000 40,000
Capital redemption reserve 10,100 10,100
Retained earnings (39,917 ) (35,677 )
SHAREHOLDERS' FUNDS 10,183 14,423

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.

The financial statements were approved by the director and authorised for issue on 29 May 2025 and were signed by:





H Nissen - Director


UNIQUE SEAFOOD PELAGIC LIMITED (REGISTERED NUMBER: 06287331)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Unique Seafood Pelagic 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.

Going concern
The directors have reviewed the post year end financial information available at the time of approving these financial statements and have concluded that the financial statements should be prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of two years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Computer equipment: -
Mobile telephones- 12 months on cost
Laptop computers- 36 months on cost

Taxation
Taxation for the year 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 year 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.

UNIQUE SEAFOOD PELAGIC LIMITED (REGISTERED NUMBER: 06287331)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 year was NIL (2023 - 2 ).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 45,000
AMORTISATION
At 1 January 2024
and 31 December 2024 45,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

5. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 January 2024
and 31 December 2024 18,792
DEPRECIATION
At 1 January 2024
and 31 December 2024 18,792
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

UNIQUE SEAFOOD PELAGIC LIMITED (REGISTERED NUMBER: 06287331)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings - 13,400
Other debtors 2,509 2,378
2,509 15,778

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1,479
Amounts owed to group undertakings 22,090 -
Taxation and social security 9,819 20,309
Other creditors 1,525 26,550
33,434 48,338

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the auditors was unqualified.

Ricky Hutson BSc FCCA ACA (Senior Statutory Auditor)
for and on behalf of Berringers LLP

9. ULTIMATE CONTROLLING PARTY

The company's ultimate parent company is Unique Seafood Holdings Limited, a company incorporated in England and Wales. The consolidated accounts for the group are filed at Companies House.