Silverfin false false 31/03/2026 31/03/2026 01/04/2025 no description of principal activity James Lewis Paterson 10/06/2024 Lewis Gordon Paterson 10/06/2024 SC813068 2026-03-31 SC813068 bus:Director1 2026-03-31 SC813068 bus:Director2 2026-03-31 SC813068 2025-03-31 SC813068 core:CurrentFinancialInstruments 2026-03-31 SC813068 core:CurrentFinancialInstruments 2025-03-31 SC813068 2025-04-01 2026-03-31 SC813068 bus:Micro-entities 2025-04-01 2026-03-31 SC813068 bus:FilletedAccounts 2025-04-01 2026-03-31 SC813068 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC813068 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC813068 bus:Director1 2025-04-01 2026-03-31 SC813068 bus:Director2 2025-04-01 2026-03-31 SC813068 2024-06-10 2025-03-31 iso4217:GBP xbrli:pure

Company No: SC813068 (Scotland)

# MORAY SHELLFISH LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

MORAY SHELLFISH LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

MORAY SHELLFISH LTD

## BALANCE SHEET

AS AT 31 MARCH 2026
MORAY SHELLFISH LTD

## BALANCE SHEET (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

|  | 31.03.2026 |  | 31.03.2025
|  | £ |  | £
Fixed assets |  | 255,518 |  | 293,268
Current assets |  | 62,830 |  | 53,508
Creditors: amounts falling due within one year |  | ( 362,243) |  | ( 384,200)
Net current liabilities |  | ( 299,413) |  | ( 330,692)
Total assets less current liabilities |  | ( 43,895) |  | ( 37,424)
Accruals and deferred income |  | ( 3,610) |  | ( 3,345)
Net liabilities |  | ( 47,505) |  | ( 40,769)
Capital and reserves |  | ( 47,505) |  | ( 40,769)

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
- These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
- These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Moray Shellfish Ltd (registered number: SC813068) were approved and authorised for issue by the Board of Directors on 21 July 2026 and were signed on its behalf by:

James Lewis Paterson Director |

MORAY SHELLFISH LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
MORAY SHELLFISH LTD

## NOTES TO THE FINANCIAL STATEMENTS (continued)

For the FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

#### 1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC813068). The address of its registered office is 1-3 Low Street, Buckie, AB56 1UX, Scotland, United Kingdom.

#### 2. Employees

| Year ended 31.03.2026 |  | Period from 10.06.2024 to 31.03.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the financial year, including directors | 8 |  | 2