REGISTERED NUMBER: SC240762 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

J J S (FISHING) LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Chartered Accountants' Report

4

DIRECTOR:

Mr J J Strachan

REGISTERED OFFICE:

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

REGISTERED NUMBER:

SC240762 (Scotland)

ACCOUNTANTS:

Bain Henry Reid

Chartered Accountants

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

BANKERS:

Lloyds TSB Scotland plc

Inverness Business & Comm

PO Box 25

Inverness

IV1 1RD

FIXED ASSETS

69,790

69,790

CURRENT ASSETS

607,698

531,901

CREDITORS

Amounts falling due within one year

(49,969

)

(58,385

)

NET CURRENT ASSETS

557,729

473,516

TOTAL ASSETS LESS CURRENT LIABILITIES

627,519

543,306

CAPITAL AND RESERVES

627,519

543,306

NOTES TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2024 - 1 ) .

2.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr J J Strachan

Balance outstanding at start of year

792

637

Amounts advanced

115

64,525

Amounts repaid

-

(64,370

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

907

792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 4 December 2025 and were signed by:

Mr J J Strachan - Director

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J J S (Fishing) Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the 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 https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of J J S (Fishing) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J J S (Fishing) Limited and state those matters that we have agreed to state to the director of J J S (Fishing) Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that J J S (Fishing) 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 profit of J J S (Fishing) Limited. You consider that J J S (Fishing) 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 J J S (Fishing) 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.

Bain Henry Reid

Chartered Accountants

28 Broad Street

Peterhead

Aberdeenshire

AB42 1BY

4 December 2025