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REGISTERED NUMBER: SC648169 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

BLUE MARLIN FISHING LIMITED

BLUE MARLIN FISHING LIMITED (REGISTERED NUMBER: SC648169)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUE MARLIN FISHING LIMITED

COMPANY INFORMATION
For The Year Ended 30 November 2024







DIRECTOR: Mrs R MacIntyre





REGISTERED OFFICE: 87 Upper Borve
Isle of Barra
HS9 5XR





REGISTERED NUMBER: SC648169 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

BLUE MARLIN FISHING LIMITED (REGISTERED NUMBER: SC648169)

BALANCE SHEET
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 70,000 70,000
Tangible assets 5 86,179 90,624
156,179 160,624

CURRENT ASSETS
Debtors 6 186 220
Cash at bank 34 710
220 930
CREDITORS
Amounts falling due within one year 7 145,871 103,692
NET CURRENT LIABILITIES (145,651 ) (102,762 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,528

57,862

CAPITAL AND RESERVES
Called up share capital 128 128
Share premium 149,972 149,972
Revaluation reserve 8 70,000 70,000
Retained earnings (209,572 ) (162,238 )
SHAREHOLDERS' FUNDS 10,528 57,862

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

BLUE MARLIN FISHING LIMITED (REGISTERED NUMBER: SC648169)

BALANCE SHEET - continued
30 November 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 director and authorised for issue on 29 August 2025 and were signed by:





Mrs R MacIntyre - Director


BLUE MARLIN FISHING LIMITED (REGISTERED NUMBER: SC648169)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2024

1. STATUTORY INFORMATION

Blue Marlin Fishing Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

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.

Licence are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 10% on cost
Motor vehicles - 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

BLUE MARLIN FISHING LIMITED (REGISTERED NUMBER: SC648169)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2024

4. INTANGIBLE FIXED ASSETS
Licence
£   
COST OR VALUATION
At 1 December 2023
and 30 November 2024 70,000
NET BOOK VALUE
At 30 November 2024 70,000
At 30 November 2023 70,000

Cost or valuation at 30 November 2024 is represented by:

Other
intangible
assets
£   
Valuation in 2021 70,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 December 2023 46,578 125,000 2,800 174,378
Additions 17,607 - - 17,607
At 30 November 2024 64,185 125,000 2,800 191,985
DEPRECIATION
At 1 December 2023 32,136 50,000 1,618 83,754
Charge for year 9,316 12,500 236 22,052
At 30 November 2024 41,452 62,500 1,854 105,806
NET BOOK VALUE
At 30 November 2024 22,733 62,500 946 86,179
At 30 November 2023 14,442 75,000 1,182 90,624

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 186 220

BLUE MARLIN FISHING LIMITED (REGISTERED NUMBER: SC648169)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 145,871 103,692

8. RESERVES
Revaluation
reserve
£   
At 1 December 2023
and 30 November 2024 70,000