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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)
- 3 -
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 
- 
- 5 -
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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