Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-292025-05-29false2024-05-30falseMarine aquaculture22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10794244 2024-05-30 2025-05-29 10794244 2023-05-30 2024-05-29 10794244 2025-05-29 10794244 2024-05-29 10794244 2023-05-30 10794244 c:Director1 2024-05-30 2025-05-29 10794244 c:Director2 2024-05-30 2025-05-29 10794244 d:CurrentFinancialInstruments 2025-05-29 10794244 d:CurrentFinancialInstruments 2024-05-29 10794244 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-29 10794244 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-29 10794244 d:ShareCapital 2025-05-29 10794244 d:ShareCapital 2024-05-29 10794244 d:RetainedEarningsAccumulatedLosses 2025-05-29 10794244 d:RetainedEarningsAccumulatedLosses 2024-05-29 10794244 d:TaxLossesCarry-forwardsDeferredTax 2025-05-29 10794244 d:TaxLossesCarry-forwardsDeferredTax 2024-05-29 10794244 c:OrdinaryShareClass1 2024-05-30 2025-05-29 10794244 c:OrdinaryShareClass1 2025-05-29 10794244 c:OrdinaryShareClass1 2024-05-29 10794244 c:FRS102 2024-05-30 2025-05-29 10794244 c:AuditExempt-NoAccountantsReport 2024-05-30 2025-05-29 10794244 c:FullAccounts 2024-05-30 2025-05-29 10794244 c:PrivateLimitedCompanyLtd 2024-05-30 2025-05-29 10794244 2 2024-05-30 2025-05-29 10794244 e:PoundSterling 2024-05-30 2025-05-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10794244









MARINE HATCHERY CONSULTANCY LTD.







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 MAY 2025

 
MARINE HATCHERY CONSULTANCY LTD.
REGISTERED NUMBER: 10794244

BALANCE SHEET
AS AT 29 MAY 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
17,336
17,336

  
17,336
17,336

Current assets
  

Debtors: amounts falling due within one year
 5 
765
705

Cash at bank and in hand
 6 
75,694
77,334

  
76,459
78,039

Creditors: amounts falling due within one year
 7 
(1,325)
(1,200)

Net current assets
  
 
 
75,134
 
 
76,839

Total assets less current liabilities
  
92,470
94,175

  

Net assets
  
92,470
94,175


Capital and reserves
  

Called up share capital 
 9 
2
2

Profit and loss account
  
92,468
94,173

  
92,470
94,175


Page 1

 
MARINE HATCHERY CONSULTANCY LTD.
REGISTERED NUMBER: 10794244
    
BALANCE SHEET (CONTINUED)
AS AT 29 MAY 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D Abbs
P Kontogeorgakoy
Director
Director


Date: 4 August 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
MARINE HATCHERY CONSULTANCY LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025

1.


General information

Marine Hatchery Consultancy Ltd. is a private limited company limited by shares incorporated in England and Wales. The address of the registered office is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, DA2 6QA.
The principal activity of the company continued to be that of marine aquaculture consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
MARINE HATCHERY CONSULTANCY LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
MARINE HATCHERY CONSULTANCY LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Fixed asset investments





Investments in other participating interest

£



Cost or valuation


At 30 May 2024
17,336



At 29 May 2025
17,336





5.


Debtors

2025
2024
£
£


Other debtors
66
6

Deferred taxation
699
699

765
705


Page 5

 
MARINE HATCHERY CONSULTANCY LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025

6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
75,694
77,334

75,694
77,334



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
75
75

Accruals and deferred income
1,250
1,125

1,325
1,200


Page 6

 
MARINE HATCHERY CONSULTANCY LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MAY 2025

8.


Deferred taxation




2025
2024


£

£






At beginning of year
699
-


Charged to profit or loss
-
699



At end of year
699
699

The deferred tax asset is made up as follows:

2025
2024
£
£


Tax losses carried forward
699
699

699
699


9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



2,000 (2024 - 2,000) Ordinary shares of £0.001 each
2
2



10.


Related party transactions

Included within other creditors due within one year is an amount of £75 (2024 - £75) due to a director of the company.

 
Page 7