Acorah Software Products - Accounts Production 19.2.350 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC685485 Caley Fisheries Limited Mr Andrew Buchan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC685485 2025-01-31 SC685485 2026-01-31 SC685485 2025-02-01 2026-01-31 SC685485 frs-core:CurrentFinancialInstruments 2026-01-31 SC685485 frs-core:Non-currentFinancialInstruments 2026-01-31 SC685485 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 SC685485 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 SC685485 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 SC685485 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 SC685485 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 SC685485 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 SC685485 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 SC685485 frs-core:MotorVehicles 2026-01-31 SC685485 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC685485 frs-core:MotorVehicles 2025-01-31 SC685485 frs-core:OtherResidualIntangibleAssets 2026-01-31 SC685485 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 SC685485 frs-core:OtherResidualIntangibleAssets 2025-01-31 SC685485 frs-core:ShareCapital 2026-01-31 SC685485 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC685485 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC685485 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC685485 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC685485 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC685485 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC685485 frs-bus:Director1 2025-02-01 2026-01-31 SC685485 frs-bus:Director2 2025-02-01 2026-01-31 SC685485 frs-countries:Scotland 2025-02-01 2026-01-31 SC685485 2024-01-31 SC685485 2025-01-31 SC685485 2024-02-01 2025-01-31 SC685485 frs-core:CurrentFinancialInstruments 2025-01-31 SC685485 frs-core:Non-currentFinancialInstruments 2025-01-31 SC685485 frs-core:ShareCapital 2025-01-31 SC685485 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC685485
Lighthouse Fishing Company Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
M Squared Accountants Ltd
Lighthouse Fishing Company Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Lighthouse Fishing Company Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC685485

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 167,440 |  | 251,160
Tangible Assets | 5 |  | 2,340,530 |  | 2,502,804
|  |  | 2,507,970 |  | 2,753,964
CURRENT ASSETS
Debtors | 6 | 238,028 |  | 29,233 |
Cash at bank and in hand |  | 6,815 |  | - |
|  | 244,843 |  | 29,233 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,860,284 ) |  | (3,295,001 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,615,441 ) |  | (3,265,768 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 892,529 |  | (511,804 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,471,187 ) |  | -
NET LIABILITIES |  |  | (578,658 ) |  | (511,804 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (578,758 ) |  | (511,904 )
SHAREHOLDERS' FUNDS |  |  | (578,658) |  | (511,804)

Page 1
Page 2
Lighthouse Fishing Company Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Andrew Buchan Director
24/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lighthouse Fishing Company Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Lighthouse Fishing Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC685485 . The registered office is C/O P & J Johnstone, 5-8 Bridge Street, Peterhead, Aberdeenshire, AB42 1DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Fishing licences are amortised over 5 years of their estimated life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fishing Vessel | 6.25% straight line
Fishing Gear | 6.25% straight line
Motor Vehicles | 20% reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Intangible Assets

| Licences
--- | ---
| £
Cost
As at 1 February 2025 | 418,600
As at 31 January 2026 | 418,600
Amortisation
As at 1 February 2025 | 167,440
Provided during the period | 83,720
As at 31 January 2026 | 251,160

...CONTINUED
Page 3
Page 4
Lighthouse Fishing Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 167,440
As at 1 February 2025 | 251,160

5. Tangible Assets

| Land & Property
--- | ---
| Fishing Vessel | Fishing Gear | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 February 2025 | 2,790,153 | 55,843 | 18,000 | 2,863,996
Additions | - | - | 36,000 | 36,000
Disposals | - | - | (18,000 ) | (18,000 )
As at 31 January 2026 | 2,790,153 | 55,843 | 36,000 | 2,881,996
Depreciation
As at 1 February 2025 | 343,281 | 14,311 | 3,600 | 361,192
Provided during the period | 174,384 | 3,490 | 6,000 | 183,874
Disposals | - | - | (3,600 ) | (3,600 )
As at 31 January 2026 | 517,665 | 17,801 | 6,000 | 541,466
Net Book Value
As at 31 January 2026 | 2,272,488 | 38,042 | 30,000 | 2,340,530
As at 1 February 2025 | 2,446,872 | 41,532 | 14,400 | 2,502,804

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 238,028 |  | 29,233

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,208 |  | 55,245
Bank loans and overdrafts | 73,608 |  | -
Other creditors | 1,779,468 |  | 3,239,756
| 1,860,284 |  | 3,295,001

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,471,187 |  | -

Page 4
Page 5
Lighthouse Fishing Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5