Company registration number 06958748 (England and Wales)
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
13,747
13,796
Tangible assets
5
30,929
37,951
44,676
51,747
Current assets
Debtors
6
8,027
44,409
Cash at bank and in hand
133,350
59,611
141,377
104,020
Creditors: amounts falling due within one year
7
(38,779)
(27,945)
Net current assets
102,598
76,075
Total assets less current liabilities
147,274
127,822
Provisions for liabilities
(8,917)
(10,057)
Net assets
138,357
117,765
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
138,257
117,665
Total equity
138,357
117,765
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 October 2025 and are signed on its behalf by:
Dr R E Blyth-Skyrme
Director
Company registration number 06958748 (England and Wales)
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Ichthys Marine Ecological Consulting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Coromandel, St Mary Grove, Hordle, Hampshire, England, SO41 0HL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Turnover represents sales of services net of VAT.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

1.4
Intangible fixed assets other than goodwill

Licences are recognised at cost and are subsequently revalued at regular intervals.

Patents & licences
Revalued at regular intervals
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
at varying rates on cost
Fixtures and fittings
25% reducing balance
Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Intangible fixed assets
Goodwill
Patents & licences
Total
£
£
£
Cost
At 1 April 2024
17,245
-
0
17,245
Additions
-
0
3,400
3,400
At 31 March 2025
17,245
3,400
20,645
Amortisation and impairment
At 1 April 2024
3,449
-
0
3,449
Amortisation charged for the year
3,449
-
0
3,449
At 31 March 2025
6,898
-
0
6,898
Carrying amount
At 31 March 2025
10,347
3,400
13,747
At 31 March 2024
13,796
-
0
13,796
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2024
44,944
490
3,574
49,008
Additions
-
0
-
0
832
832
At 31 March 2025
44,944
490
4,406
49,840
Depreciation and impairment
At 1 April 2024
7,332
402
3,323
11,057
Depreciation charged in the year
7,332
22
500
7,854
At 31 March 2025
14,664
424
3,823
18,911
Carrying amount
At 31 March 2025
30,280
66
583
30,929
At 31 March 2024
37,612
88
251
37,951
ICHTHYS MARINE ECOLOGICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,143
42,195
Other debtors
884
2,214
8,027
44,409
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
31,285
23,537
Other taxation and social security
3,385
525
Other creditors
4,109
3,883
38,779
27,945
2025-03-31 2024-04-01 false false false 13 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs Vivienne Jean Blyth-Skyrme Dr Robert Edward Blyth-Skyrme 06958748 2024-04-01 2025-03-31 06958748 2025-03-31 06958748 2024-03-31 06958748 core:Goodwill 2025-03-31 06958748 core:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 06958748 core:Goodwill 2024-03-31 06958748 core:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 06958748 core:PlantMachinery 2025-03-31 06958748 core:FurnitureFittings 2025-03-31 06958748 core:ComputerEquipment 2025-03-31 06958748 core:PlantMachinery 2024-03-31 06958748 core:FurnitureFittings 2024-03-31 06958748 core:ComputerEquipment 2024-03-31 06958748 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06958748 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 06958748 core:ShareCapital 2025-03-31 06958748 core:ShareCapital 2024-03-31 06958748 core:RetainedEarningsAccumulatedLosses 2025-03-31 06958748 core:RetainedEarningsAccumulatedLosses 2024-03-31 06958748 bus:Director2 2024-04-01 2025-03-31 06958748 core:Goodwill 2024-04-01 2025-03-31 06958748 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06958748 core:PatentsTrademarksLicencesConcessionsSimilar 2024-04-01 2025-03-31 06958748 core:PlantMachinery 2024-04-01 2025-03-31 06958748 core:FurnitureFittings 2024-04-01 2025-03-31 06958748 core:ComputerEquipment 2024-04-01 2025-03-31 06958748 2023-04-01 2024-03-31 06958748 core:Goodwill 2024-03-31 06958748 core:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 06958748 2024-03-31 06958748 core:Goodwill core:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 06958748 core:PatentsTrademarksLicencesConcessionsSimilar core:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 06958748 core:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 06958748 core:PlantMachinery 2024-03-31 06958748 core:FurnitureFittings 2024-03-31 06958748 core:ComputerEquipment 2024-03-31 06958748 core:CurrentFinancialInstruments 2025-03-31 06958748 core:CurrentFinancialInstruments 2024-03-31 06958748 core:WithinOneYear 2025-03-31 06958748 core:WithinOneYear 2024-03-31 06958748 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06958748 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06958748 bus:FRS102 2024-04-01 2025-03-31 06958748 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06958748 bus:Director1 2024-04-01 2025-03-31 06958748 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP