1 September 2024 false No description of principal activity Taxfiler 2024.6 SC671677 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC671677 2024-08-31 SC671677 2024-09-01 2025-08-31 SC671677 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC671677 business:FilletedAccounts 2024-09-01 2025-08-31 SC671677 2025-08-31 SC671677 business:Director1 2024-09-01 2025-08-31 SC671677 2024-08-31 SC671677 core:WithinOneYear 2025-08-31 SC671677 core:WithinOneYear 2024-08-31 SC671677 core:AfterOneYear 2025-08-31 SC671677 core:AfterOneYear 2024-08-31 SC671677 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC671677 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC671677 core:PreviouslyStatedAmount 2025-08-31 SC671677 core:PreviouslyStatedAmount 2024-08-31 SC671677 business:SmallEntities 2024-09-01 2025-08-31 SC671677 countries:Scotland 2024-09-01 2025-08-31 SC671677 core:PlantMachinery 2024-08-31 SC671677 core:MotorVehicles 2024-08-31 SC671677 core:FurnitureFittings 2024-08-31 SC671677 core:ComputerEquipment 2024-08-31 SC671677 core:PlantMachinery 2025-08-31 SC671677 core:MotorVehicles 2025-08-31 SC671677 core:FurnitureFittings 2025-08-31 SC671677 core:ComputerEquipment 2025-08-31 SC671677 core:PlantMachinery 2024-09-01 2025-08-31 SC671677 core:MotorVehicles 2024-09-01 2025-08-31 SC671677 core:FurnitureFittings 2024-09-01 2025-08-31 SC671677 core:ComputerEquipment 2024-09-01 2025-08-31 SC671677 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC671677 (Scotland)
Cas Par Cas Scotland Fish Ltd Unaudited accounts for the year ended 31 August 2025
Cas Par Cas Scotland Fish Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cas Par Cas Scotland Fish Ltd Company Information for the year ended 31 August 2025
Director
Scott Forman
Company Number
SC671677 (Scotland)
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Cas Par Cas Scotland Fish Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
180,091
213,886
Current assets
Inventories
51,793
30,000
Debtors
5
5,902
2,037
Cash at bank and in hand
2,751
6,939
60,446
38,976
Creditors: amounts falling due within one year
6
(9,275)
-
Net current assets
51,171
38,976
Total assets less current liabilities
231,262
252,862
Creditors: amounts falling due after more than one year
7
(143,076)
(130,000)
Net assets
88,186
122,862
Capital and reserves
Profit and loss account
88,186
122,862
Shareholders' funds
88,186
122,862
For the 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. 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 25 May 2026 and were signed on its behalf by
Scott Forman Director Company Registration No. SC671677
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Cas Par Cas Scotland Fish Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Cas Par Cas Scotland Fish Ltd is a private company, limited by shares, registered in Scotland, registration number SC671677.
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
198,734
40,000
35,000
3,750
277,484
At 31 August 2025
198,734
40,000
35,000
3,750
277,484
Depreciation
At 1 September 2024
44,282
8,000
10,566
750
63,598
Charge for the year
23,167
6,400
3,665
563
33,795
At 31 August 2025
67,449
14,400
14,231
1,313
97,393
Net book value
At 31 August 2025
131,285
25,600
20,769
2,437
180,091
At 31 August 2024
154,452
32,000
24,434
3,000
213,886
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
2,644
-
Trade debtors
3,258
2,037
5,902
2,037
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
9,275
-
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Cas Par Cas Scotland Fish Ltd Notes to the Accounts for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
143,076
130,000
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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