REGISTERED NUMBER: 00429737

Unaudited Financial Statements for the Year Ended 5 April 2025

for

Arctic Breeze Fish Products Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S C Coulbeck

SECRETARY:

REGISTERED OFFICE:

North Quay

Fish Docks

Grimsby

North East Lincs

DN31 3SY

REGISTERED NUMBER:

00429737

ACCOUNTANTS:

Xeinadin Humber Limited

117 - 119 Cleethorpe Road

Grimsby

North East Lincs

DN31 3ET

FIXED ASSETS

Tangible assets

4

36,786

38,965

Investments

5

133

133

36,919

39,098

CURRENT ASSETS

Debtors

6

59,294

46,279

Cash at bank and in hand

90,119

92,869

149,413

139,148

CREDITORS

Amounts falling due within one year

7

38,675

51,043

NET CURRENT ASSETS

110,738

88,105

TOTAL ASSETS LESS CURRENT LIABILITIES

147,657

127,203

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

127,657

107,203

147,657

127,203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 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.

The financial statements were approved by the director and authorised for issue on 2 January 2026 and were signed by:

S C Coulbeck - Director

1.	STATUTORY INFORMATION

Arctic Breeze Fish Products Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 6 April 2024

and 5 April 2025

188,949

189,902

378,851

DEPRECIATION

At 6 April 2024

154,626

185,260

339,886

Charge for year

1,716

463

2,179

At 5 April 2025

156,342

185,723

342,065

NET BOOK VALUE

At 5 April 2025

32,607

4,179

36,786

At 5 April 2024

34,323

4,642

38,965

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 6 April 2024

and 5 April 2025

133

NET BOOK VALUE

At 5 April 2025

133

At 5 April 2024

133

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Trade debtors

47,728

34,694

Other debtors

11,566

11,585

59,294

46,279

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans and overdrafts

-

6,632

Trade creditors

15,121

14,637

Taxation and social security

19,022

15,726

Other creditors

4,532

14,048

38,675

51,043