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REGISTERED NUMBER: 09203292 (England and Wales)

| Kast Fisheries Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 September 2024 |

| Kast Fisheries Limited (Registered number: 09203292) |

Contents of the Financial Statements

for the Year Ended 30 September 2024

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Kast Fisheries Limited |

Company Information

for the Year Ended 30 September 2024

| DIRECTORS: | S J Stride

| Mrs K F Holbrook

| REGISTERED OFFICE: | Unit 1, Goat Lees

| Trinity Road

| Ashford

| Kent

| TN25 4AB

| BUSINESS ADDRESS: | Hookstead

| Steeds Lane

| Kingsnorth

| Ashford

| Kent

| TN26 1NH

| REGISTERED NUMBER: | 09203292 (England and Wales)

| ACCOUNTANTS: | Edwards & Co

| Chartered Accountants

| Unit 1, Goat Lees

| Trinity Road

| Ashford

| Kent

| TN25 4AB

| Kast Fisheries Limited (Registered number: 09203292) |

Statement of Financial Position

30 September 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 100,084 |  | 100,763 |  |

CURRENT ASSETS

Inventories | 189,000 |  | 189,000 |  |

Debtors | 5 | 634 |  | 537 |  |

Cash at bank | 2,465 |  | 5,074 |  |

192,099 |  | 194,611 |  |

CREDITORS

Amounts falling due within one year | 6 | 433,343 |  | 407,302 |  |

NET CURRENT LIABILITIES | (241,244 | ) | (212,691 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (141,160 | ) | (111,928 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 3,369 |  | 7,320 |  |

NET LIABILITIES | (144,529 | ) | (119,248 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (144,531 | ) | (119,250 | ) |

SHAREHOLDERS' FUNDS | (144,529 | ) | (119,248 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| Kast Fisheries Limited (Registered number: 09203292) |

Statement of Financial Position - continued

30 September 2024

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 Board of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by:

Mrs K F Holbrook - Director

| Kast Fisheries Limited (Registered number: 09203292) |

Notes to the Financial Statements

for the Year Ended 30 September 2024

1. | STATUTORY INFORMATION

| Kast Fisheries 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| At the year end the company had net liabilities of £146,102. Included within creditors is an amount of £426,274 owed to the directors. The company is dependent on the financial support from the directors, who have continued to provide this support since the year end. The directors have confirmed that this amount will not be withdrawn until there are sufficient funds to do so.

| Income recognition

| Turnover represents the fair value of consideration received from the granting of rights to fish for a definable period to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

| 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.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 33% on cost

| Inventories

| The inventory value of fish is based on the directors knowledge and experience, no provision is made in respect for lost fish as the fish population is healthy and breeding.

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from related parties.

| Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Going concern

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2023 - 3 ) .

| Kast Fisheries Limited (Registered number: 09203292) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2023

| and 30 September 2024 | 100,000 |  | 38,953 |  | 138,953 |  |

| DEPRECIATION

| At 1 October 2023 | - |  | 38,190 |  | 38,190 |  |

| Charge for year | - |  | 679 |  | 679 |  |

| At 30 September 2024 | - |  | 38,869 |  | 38,869 |  |

| NET BOOK VALUE

| At 30 September 2024 | 100,000 |  | 84 |  | 100,084 |  |

| At 30 September 2023 | 100,000 |  | 763 |  | 100,763 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 634 |  | 537 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 3,951 |  | 3,853 |  |

| Other creditors | 429,392 |  | 403,449 |  |

433,343 |  | 407,302 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 3,369 |  | 7,320 |  |