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Viaduct Fisheries Limited

Registered Number
03843278
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

Viaduct Fisheries Limited
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Helen Louise Long
Matthew Michael Long
Stephen Long

Company Secretary

Helen Louise Long

Registered Address

Viaduct Fishery
Cedar Grove
Somerton
TA11 6LJ

Registered Number

03843278 (England and Wales)
Viaduct Fisheries Limited
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4840,464516,622
840,464516,622
Current assets
Stocks14,78214,634
Debtors14,4028,925
Cash at bank and on hand96,394105,043
125,578128,602
Creditors amounts falling due within one year5(167,531)(172,606)
Net current assets (liabilities)(41,953)(44,004)
Total assets less current liabilities798,511472,618
Creditors amounts falling due after one year6(115,525)(144,529)
Provisions for liabilities(18,657)(32,989)
Net assets664,329295,100
Capital and reserves
Called up share capital44
Revaluation reserve331,189-
Profit and loss account333,136295,096
Shareholders' funds664,329295,100
The financial statements were approved and authorised for issue by the Board of Directors on 11 June 2025, and are signed on its behalf by:
Helen Louise Long
Director
Stephen Long
Director

Registered Company No. 03843278
Viaduct Fisheries Limited
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment33-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Intangible assets

Total

£
Cost or valuation
At 01 October 2310,000
At 30 September 2410,000
Amortisation and impairment
At 01 October 2310,000
At 30 September 2410,000
Net book value
At 30 September 24-
At 30 September 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23949,078
Additions5,623
Revaluations331,190
Disposals(27)
At 30 September 24984,589
Depreciation and impairment
At 01 October 23432,456
Charge for year12,944
At 30 September 24144,125
Net book value
At 30 September 24840,464
At 30 September 23516,622
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,9893,889
Bank borrowings and overdrafts28,40427,804
Amounts owed to related parties30,23760,689
Taxation and social security56,73951,653
Other creditors-1,195
Accrued liabilities and deferred income30,16227,376
Total167,531172,606
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts115,525144,529
Total115,525144,529