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Registered Number: SC142686
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 December 2024

for

ELLEN FISHING LIMITED

Ellen Fishing Limited
Contents Page
For the year ended 31 December 2024
Director Pieter Trap
Registered Number SC142686
Registered Office Brodies House
31 - 33 Union Grove
Aberdeen
AB10 6SD
Secretary David Anthony Piers Cox
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 572,568    1,133,417 
572,568    1,133,417 
Current assets      
Debtors 4 95    93 
Investments 5 231,368    189,986 
231,463    190,079 
Creditors: amount falling due within one year 6 (199)   (1,186)
Net current assets 231,264    188,893 
 
Total assets less current liabilities 803,832    1,322,310 
Provisions for liabilities 7 (108,788)   (215,349)
Net assets 695,044    1,106,961 
 

Capital and reserves 		     
Called up share capital 2    2 
Share premium account 8 2,119,143    2,119,143 
Profit and loss account (1,424,101)   (1,012,184)
Shareholders' funds 695,044    1,106,961 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:


-------------------------------
Pieter Trap
Director
2
General Information
Ellen Fishing Limited is a private company, limited by shares, registered in England and Wales, registration number SC142686, registration address Brodies House, 31 - 33 Union Grove , Aberdeen, AB10 6SD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2024 1,133,417    1,133,417 
Additions -    - 
Disposals -    - 
Revaluations (28,265)   (28,265)
At 31 December 2024 1,105,152    1,105,152 
Amortisation
At 01 January 2024 -    - 
Charge for year 532,584    532,584 
On disposals -    - 
At 31 December 2024 532,584    532,584 
Net book values
At 31 December 2024 572,568    572,568 
At 31 December 2023 1,133,417    1,133,417 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Other Debtors 95    93 
95    93 

5.

Investments

2024
£		   2023
£
Other Investments - Unlisted - Cost b/fwd 231,368    189,986 
231,368    189,986 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Other Creditors 199    1,186 
199    1,186 

7.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 108,788    215,349 
108,788    215,349 

8.

Share premium account

2024
£		   2023
£
Equity Share Premium b/fwd 2,119,143    0 
Equity Share Premium - New Issue 0    2,119,143 
2,119,143    2,119,143 

3