REGISTERED NUMBER: 03358601 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Arrivain Fishing Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Brewer

Mrs T L Brewer

Mr R E Brewer

Mr S A Brewer

REGISTERED OFFICE:

32 Mulgrave Road

Whitby

North Yorkshire

YO21 3JS

REGISTERED NUMBER:

03358601 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

832,015

836,089

CURRENT ASSETS

Debtors

5

71,347

72,470

Cash at bank

80,000

5,873

151,347

78,343

CREDITORS

Amounts falling due within one year

6

177,935

162,775

NET CURRENT LIABILITIES

(26,588

)

(84,432

)

TOTAL ASSETS LESS CURRENT LIABILITIES

805,427

751,657

CREDITORS

Amounts falling due after more than one year

7

(260,167

)

(277,049

)

PROVISIONS FOR LIABILITIES

9

(49,938

)

(38,334

)

NET ASSETS

495,322

436,274

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

39,800

39,800

Retained earnings

455,322

396,274

495,322

436,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mr R Brewer - Director

1.	STATUTORY INFORMATION

Arrivain Fishing Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost, 20% on reducing balance, 10% on cost and 4% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

903,410

Additions

8,446

At 31 August 2025

911,856

DEPRECIATION

At 1 September 2024

67,321

Charge for year

12,520

At 31 August 2025

79,841

NET BOOK VALUE

At 31 August 2025

832,015

At 31 August 2024

836,089

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

62,415

65,349

Other debtors

8,932

7,121

71,347

72,470

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

66,741

76,121

Trade creditors

13,953

17,659

Taxation and social security

52,602

54,088

Other creditors

44,639

14,907

177,935

162,775

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

258,371

272,903

Hire purchase contracts

1,796

4,146

260,167

277,049

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans and overdrafts

325,112

310,242

The company currently hold a debenture with National Westminster Bank Plc comprising fixed and floating charges over all the assets and undertaking of the company including all present and future freehold and leasehold property, book and other debts, chattels, goodwill and uncalled capital, both present and future.

Mortgage over vessel Atlas B12667.

Mortgage over Pressure stock License re vessel B12667.

A first legal charge granted by Richard Brewer and Toni Lynne Brewer over a the freehold property known as 32 Mulgrave Road, Whitby, North Yorkshire, YO21 3JS.

Guarantee given by Richard Brewer, Toni Lynne Brewer, Richard Edward Brewer and Stewart Anthony Brewer to secure all liabilities of Arrivain Fishing Company Limited, limited to £250,000.

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

49,938

38,334

Deferred

tax

£

Balance at 1 September 2024

38,334

Timing differences

11,604

Balance at 31 August 2025

49,938

10.	RELATED PARTY DISCLOSURES

At 31 August 2025 the company owed the directors £331 (2024: £6,068).

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of its directors.