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Registration number: 2501775

Woolavington Fisheries Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Woolavington Fisheries Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Woolavington Fisheries Limited

Company Information

Director | RWB Brown

Registered office | 282 Down Road Redcliffe Bay Portishead Bristol BS20 8HZ

Accountants | Janet Essex Chartered Accountants Chartered Accountants Saville Court 11 Saville Place Clifton Bristol BS8 4EJ

Woolavington Fisheries Limited

(Registration number: 2501775)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 50,000 | 50,000
Other financial assets | 5 | 50 | 50
|  | 50,050 | 50,050
Current assets |  |  |
Cash at bank and in hand |  | 45 | 46
Creditors: Amounts falling due within one year | 7 | (51,366) | (50,742)
Net current liabilities |  | (51,321) | (50,696)
Net liabilities |  | (1,271) | (646)
Capital and reserves |  |  |
Called up share capital | 8 | 1,000 | 1,000
Revaluation reserve |  | 28,098 | 28,098
Retained earnings |  | (30,369) | (29,744)
Shareholders' deficit |  | (1,271) | (646)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 May 2026

......................................... RWB Brown Director

Woolavington Fisheries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in Wales.

The address of its registered office is:
282 Down Road
Redcliffe Bay
Portishead
Bristol
BS20 8HZ

These financial statements were authorised for issue by the director on 8 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 4% straight line basis
freehold land | not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Woolavington Fisheries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Woolavington Fisheries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Land and buildings £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | 50,000 | 14,821 | 64,821
At 31 August 2025 | 50,000 | 14,821 | 64,821
Depreciation
At 1 September 2024 | - | 14,821 | 14,821
At 31 August 2025 | - | 14,821 | 14,821
Carrying amount
At 31 August 2025 | 50,000 | - | 50,000
At 31 August 2024 | 50,000 | - | 50,000

Included within the net book value of land and buildings above is £50,000 (2024 - £50,000) in respect of freehold land and buildings.

Woolavington Fisheries Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 September 2024 | 50 | 50
At 31 August 2025 | 50 | 50
Impairment
Carrying amount
At 31 August 2025 | 50 | 50

6 | Stocks

| 2025 £ | 2024 £

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 465 | 450
Other creditors | 50,901 | 50,292
| 51,366 | 50,742

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000