IRIS Accounts Production v25.4.12.37 SC332511 Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC332511 2024-06-30 SC332511 2025-06-30 SC332511 2024-07-01 2025-06-30 SC332511 2023-06-30 SC332511 2023-07-01 2024-06-30 SC332511 2024-06-30 SC332511 ns15:Scotland 2024-07-01 2025-06-30 SC332511 ns14:PoundSterling 2024-07-01 2025-06-30 SC332511 ns10:Director1 2024-07-01 2025-06-30 SC332511 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC332511 ns10:SmallEntities 2024-07-01 2025-06-30 SC332511 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC332511 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 SC332511 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC332511 ns10:AbridgedAccounts 2024-07-01 2025-06-30 SC332511 ns10:Director2 2024-07-01 2025-06-30 SC332511 ns10:CompanySecretary1 2024-07-01 2025-06-30 SC332511 ns10:RegisteredOffice 2024-07-01 2025-06-30 SC332511 ns5:CurrentFinancialInstruments 2025-06-30 SC332511 ns5:CurrentFinancialInstruments 2024-06-30 SC332511 ns5:Non-currentFinancialInstruments 2025-06-30 SC332511 ns5:Non-currentFinancialInstruments 2024-06-30 SC332511 ns5:ShareCapital 2025-06-30 SC332511 ns5:ShareCapital 2024-06-30 SC332511 ns5:SharePremium 2025-06-30 SC332511 ns5:SharePremium 2024-06-30 SC332511 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 SC332511 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 SC332511 ns5:LeaseholdImprovements 2024-07-01 2025-06-30 SC332511 ns5:PlantMachinery 2024-07-01 2025-06-30 SC332511 ns5:FurnitureFittings 2024-07-01 2025-06-30 SC332511 ns5:WithinOneYear 2025-06-30 SC332511 ns5:WithinOneYear 2024-06-30 SC332511 ns5:BetweenOneFiveYears 2025-06-30 SC332511 ns5:BetweenOneFiveYears 2024-06-30 SC332511 ns5:MoreThanFiveYears 2025-06-30 SC332511 ns5:MoreThanFiveYears 2024-06-30 SC332511 ns5:AllPeriods 2025-06-30 SC332511 ns5:AllPeriods 2024-06-30 SC332511 2 ns10:Director2 2024-06-30 SC332511 2 ns10:Director2 2023-06-30 SC332511 2 ns10:Director2 2024-07-01 2025-06-30 SC332511 2 ns10:Director2 2023-07-01 2024-06-30 SC332511 2 ns10:Director2 2025-06-30 SC332511 2 ns10:Director2 2024-06-30 SC332511 ns10:Director1 1 2024-06-30 SC332511 ns10:Director1 1 2023-06-30 SC332511 ns10:Director1 1 2024-07-01 2025-06-30 SC332511 ns10:Director1 1 2023-07-01 2024-06-30 SC332511 ns10:Director1 1 2025-06-30 SC332511 ns10:Director1 1 2024-06-30

REGISTERED NUMBER: SC332511 (Scotland)

Financial Statements For The Year Ended 30 June 2025

for

Crabshakk Ltd

| Crabshakk Ltd (Registered number: SC332511) |

Contents of the Financial Statements

For The Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Crabshakk Ltd |

Company Information

For The Year Ended 30 June 2025

| DIRECTORS: | L Jones

| J N MacLeod

| SECRETARY: | L Jones

| REGISTERED OFFICE: | c/o Robb Ferguson

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| REGISTERED NUMBER: | SC332511 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Crabshakk Ltd (Registered number: SC332511) |

Abridged Statement of Financial Position

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 985,717 |  | 1,109,965 |  |

CURRENT ASSETS

Stocks | 32,250 |  | 36,000 |  |

Debtors | 93,787 |  | 95,186 |  |

Cash at bank and in hand | 109,601 |  | 224,706 |  |

235,638 |  | 355,892 |  |

CREDITORS

Amounts falling due within one year | 687,400 |  | 885,378 |  |

NET CURRENT LIABILITIES | (451,762 | ) | (529,486 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 533,955 |  | 580,479 |  |

CREDITORS

Amounts falling due after more than one year | (2,853 | ) | (12,853 | ) |

PROVISIONS FOR LIABILITIES | (38,860 | ) | (28,671 | ) |

NET ASSETS | 492,242 |  | 538,955 |  |

CAPITAL AND RESERVES

Called up share capital | 232 |  | 232 |  |

Share premium | 399,908 |  | 399,908 |  |

Retained earnings | 92,102 |  | 138,815 |  |

SHAREHOLDERS' FUNDS | 492,242 |  | 538,955 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Crabshakk Ltd (Registered number: SC332511) |

Abridged Statement of Financial Position - continued

30 June 2025

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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by:

J N MacLeod - Director

| Crabshakk Ltd (Registered number: SC332511) |

Notes to the Financial Statements

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Crabshakk Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 stated net of VAT and trade discounts. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 10% on cost

| Fixed plant and equipment | - | 15% on cost

| Fixtures and fittings | - | 15% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the Statement of Comprehensive Income. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the Statement of Comprehensive Income.

| Taxation

| Taxation for the year comprises of current and deferred tax. Tax is recognised in the Statement of 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Crabshakk Ltd (Registered number: SC332511) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

| The interest element of these obligations is charged to the Statement of Comprehensive Income over the relevant period. The capital element of the future payments is treated as a liability.

| 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 the Statement of Comprehensive Income in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 70 (2024 - 81 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 July 2024 | 1,670,337 |  |

| Additions | 38,821 |  |

| At 30 June 2025 | 1,709,158 |  |

| DEPRECIATION

| At 1 July 2024 | 560,372 |  |

| Charge for year | 163,069 |  |

| At 30 June 2025 | 723,441 |  |

| NET BOOK VALUE

| At 30 June 2025 | 985,717 |  |

| At 30 June 2024 | 1,109,965 |  |

5. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 100,000 |  | 98,333 |  |

| Between one and five years | 400,000 |  | 400,000 |  |

| In more than five years | 100,000 |  | 200,000 |  |

600,000 |  | 698,333 |  |

6. | SECURED DEBTS

| The company bankers, The Royal Bank of Scotland PLC hold a floating charge over all assets over the company for amount due or becoming due.

| Crabshakk Ltd (Registered number: SC332511) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

£ | £ |

| L Jones

| Balance outstanding at start of year | (14,735 | ) | 15,301 |  |

| Amounts advanced | 59,822 |  | 50,462 |  |

| Amounts repaid | (40,601 | ) | (80,498 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,486 |  | (14,735 | ) |

| J N MacLeod

| Balance outstanding at start of year | (14,735 | ) | 15,301 |  |

| Amounts advanced | 59,822 |  | 50,462 |  |

| Amounts repaid | (40,601 | ) | (80,498 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,486 |  | (14,735 | ) |