Company No: SC813068 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

		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

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