REGISTERED NUMBER: 07635019 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 December 2024

for

Whitby Fish Sales Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S D Wood

Mrs J Wood

REGISTERED OFFICE:

B.c.l. House 2 Pavilion Business Park

Royds Hall Road

Leeds

West Yorkshire

LS12 6AJ

REGISTERED NUMBER:

07635019 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

91,088

69,214

Investment property

5

508,652

508,652

599,740

577,866

CURRENT ASSETS

Debtors

6

900

123,309

Cash at bank and in hand

250,199

154,870

251,099

278,179

CREDITORS

Amounts falling due within one year

7

422,882

421,867

NET CURRENT LIABILITIES

(171,783

)

(143,688

)

TOTAL ASSETS LESS CURRENT LIABILITIES

427,957

434,178

PROVISIONS FOR LIABILITIES

15,492

13,151

NET ASSETS

412,465

421,027

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

412,463

421,025

SHAREHOLDERS' FUNDS

412,465

421,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 7 April 2025 and were signed on its behalf by:

Mr S D Wood - Director

1.	STATUTORY INFORMATION

Whitby Fish Sales 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 15 years

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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 period was 2 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2024

5,890

182,983

611

Additions

11,122

23,255

-

Disposals

-

(19,507

)

(80

)

At 31 December 2024

17,012

186,731

531

DEPRECIATION

At 1 June 2024

662

137,592

565

Charge for period

665

6,037

6

Eliminated on disposal

-

(16,097

)

(76

)

At 31 December 2024

1,327

127,532

495

NET BOOK VALUE

At 31 December 2024

15,685

59,199

36

At 31 May 2024

5,228

45,391

46

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

43,372

5,869

238,725

Additions

-

67

34,444

Disposals

-

(2,387

)

(21,974

)

At 31 December 2024

43,372

3,549

251,195

DEPRECIATION

At 1 June 2024

26,574

4,118

169,511

Charge for period

1,970

478

9,156

Eliminated on disposal

-

(2,387

)

(18,560

)

At 31 December 2024

28,544

2,209

160,107

NET BOOK VALUE

At 31 December 2024

14,828

1,340

91,088

At 31 May 2024

16,798

1,751

69,214

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 December 2024

508,652

NET BOOK VALUE

At 31 December 2024

508,652

At 31 May 2024

508,652

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Trade debtors

-

18,558

Amounts owed by group undertakings

-

98,857

Other debtors

900

5,894

900

123,309

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2024

£

£

Trade creditors

56

12

Amounts owed to group undertakings

270,356

270,356

Taxation and social security

16,507

7,613

Other creditors

135,963

143,886

422,882

421,867

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S D Wood.

The ultimate controlling party is Mr S D Wood.