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Company registration number: SC163283
The Caledonian Oyster Company Limited
Trading as Caledonian Oyster Company Limited
Unaudited filleted financial statements
31 March 2025
The Caledonian Oyster Company Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
The Caledonian Oyster Company Limited
Directors and other information

| Directors |  |
|  | Mrs Judith Ann Janet Vajk |
|  | Mr Angus Vajk |
| Secretary | Judith Ann Janet Vajk |
| Company number | SC163283 |
| Registered office | Albany Chambers |
|  | Albany Street |
|  | Oban |
|  | Argyll |
|  | PA34 4AL |
| Business address | 54 Lorn Road |
|  | Dunbeg |
|  | Oban |
|  | Aryll |
|  | PA37 1QQ |
| Accountants | Simmers & Co |
|  | Albany Chambers |
|  | Albany Street |
|  | Oban |
|  | PA34 4AL |

| Bankers | Bank of Scotland
|  | Station Road
|  | Oban
|  | PA 34 4LL

The Caledonian Oyster Company Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of The Caledonian Oyster Company Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Caledonian Oyster Company Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of The Caledonian Oyster Company Limited, as a body, in accordance with the terms of our engagement letter dated 1 November 2002. Our work has been undertaken solely to prepare for your approval the financial statements of The Caledonian Oyster Company Limited and state those matters that we have agreed to state to the board of directors of The Caledonian Oyster Company Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Caledonian Oyster Company Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that The Caledonian Oyster Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Caledonian Oyster Company Limited. You consider that The Caledonian Oyster Company Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of The Caledonian Oyster Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Simmers & Co
Chartered Accountants
Albany Chambers
Albany Street
Oban
PA34 4AL
27 November 2025
The Caledonian Oyster Company Limited
Statement of financial position
31 March 2025

|  |  | 2025 |  |  | 2024 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 105,327 |  |  | 118,734
|  |  |  | _______ |  |  | _______
Current assets |  |  | 173,155 |  |  | 192,830 |
Prepayments and accrued income |  |  | 3,844 |  |  | 2,150 |
|  |  | _______ |  |  | _______ |
|  |  |  | 176,999 |  |  | 194,980
Creditors: amounts falling due within one year |  |  |  | ( 63,904) |  |  | ( 68,640)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 113,095 |  |  | 126,340
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 218,422 |  |  | 245,074
Provisions for liabilities |  |  |  | ( 5,427) |  |  | ( 6,030)
Accruals and deferred income |  |  |  | ( 1,769) |  |  | ( 2,727)
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 211,226 |  |  | 236,317
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 211,226 |  |  | 236,317
|  |  |  | _______ |  |  | _______

Notes to the financial statements
The Caledonian Oyster Company Limited
Year ended 31 March 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:
Mrs Judith Ann Janet Vajk Mr Angus Vajk
Director Director
Company registration number: SC163283
The company is a private company limited by shares, registered in Scotland.