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Company Registration No. SC591681 (Scotland)
Rival Fishing Co Ltd Unaudited accounts for the year ended 31 March 2025
Rival Fishing Co Ltd Unaudited accounts Contents
Page
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Rival Fishing Co Ltd Company Information for the year ended 31 March 2025
Director
Finlay MacDonald
Company Number
SC591681 (Scotland)
Registered Office
C/O MCCREATH ACCOUNTANCY Phoenix Business Park Phoenix Business Park Linwood pa1 2bh United Kingdom
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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Rival Fishing Co Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
643,489 
720,850 
Current assets
Debtors
33,041 
- 
Cash at bank and in hand
33,723 
51,245 
66,764 
51,245 
Creditors: amounts falling due within one year
(406,059)
(568,996)
Net current liabilities
(339,295)
(517,751)
Total assets less current liabilities
304,194 
203,099 
Creditors: amounts falling due after more than one year
(133,493)
(75,235)
Net assets
170,701 
127,864 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
170,601 
127,764 
Shareholders' funds
170,701 
127,864 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 December 2025 and were signed on its behalf by
Finlay MacDonald Director Company Registration No. SC591681
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Rival Fishing Co Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Rival Fishing Co Ltd is a private company, limited by shares, registered in Scotland, registration number SC591681. The registered office is C/O MCCREATH ACCOUNTANCY, Phoenix Business Park, Phoenix Business Park, Linwood, pa1 2bh, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Other tangible fixed assets
Boats owned by the company
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
771,480 
625 
772,105 
At 31 March 2025
771,480 
625 
772,105 
Depreciation
At 1 April 2024
50,843 
412 
51,255 
Charge for the year
77,148 
213 
77,361 
At 31 March 2025
127,991 
625 
128,616 
Net book value
At 31 March 2025
643,489 
- 
643,489 
At 31 March 2024
720,637 
213 
720,850 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
7,832 
- 
Trade debtors
25,209 
- 
33,041 
- 
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Rival Fishing Co Ltd Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
16,170 
Trade creditors
16,461 
9,754 
Loans from directors
389,598 
543,072 
406,059 
568,996 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
133,493 
75,235 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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