ST. ANDREWS AQUARIUM LIMITED

Company Registration Number:
SC198797 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2024

Period of accounts

Start date: 01 November 2023

End date: 31 October 2024

ST. ANDREWS AQUARIUM LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2024

Balance sheet
Notes

ST. ANDREWS AQUARIUM LIMITED

Balance sheet

As at 31 October 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 244,361 188,050
Total fixed assets: 244,361 188,050
Current assets
Stocks: 34,310 19,910
Debtors:   3,306 2,878
Cash at bank and in hand: 589,780 595,853
Total current assets: 627,396 618,641
Creditors: amounts falling due within one year:   (43,282) (67,190)
Net current assets (liabilities): 584,114 551,451
Total assets less current liabilities: 828,475 739,501
Creditors: amounts falling due after more than one year:   (14,505) (25,154)
Provision for liabilities: (19,229) (30,306)
Total net assets (liabilities): 794,741 684,041
Capital and reserves
Called up share capital: 231,000 231,000
Profit and loss account: 563,741 453,041
Shareholders funds: 794,741 684,041

The notes form part of these financial statements

ST. ANDREWS AQUARIUM LIMITED

Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 July 2025
and signed on behalf of the board by:

Name: John Mace
Status: Director

The notes form part of these financial statements

ST. ANDREWS AQUARIUM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

The turnover represents amounts receivable for goods and services net of VAT and trade discounts'.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less depreciation.

Other accounting policies

The financial statements are prepared under the historical cost convention

ST. ANDREWS AQUARIUM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

2. Employees

2024 2023
Average number of employees during the period 10 9

ST. ANDREWS AQUARIUM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

3. Tangible Assets

Total
Cost £
At 01 November 2023 584,704
Additions 119,702
At 31 October 2024 704,406
Depreciation
At 01 November 2023 396,654
Charge for year 29,087
Other adjustments 34,304
At 31 October 2024 460,045
Net book value
At 31 October 2024 244,361
At 31 October 2023 188,050