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COMPANY REGISTRATION NUMBER: SC767104

D S FISHING LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2026

D S FISHING LTD

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

Contents | Page

Officers and professional advisers | 1

Report to the director on the preparation of the unaudited statutory financial statements | 2

Statement of financial position and the notes to the financial statements | 3

D S FISHING LTD

OFFICERS AND PROFESSIONAL ADVISERS

Director | Mr C C Stewart

Registered office | 26-30 Marine Place
| Buckie
| Scotland
| AB56 1UT

Accountants | Ritsons
| Chartered accountants
| 26-30 Marine Place
| Buckie
| Moray
| AB56 1UT

D S FISHING LTD

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF D S FISHING LTD

YEAR ENDED 30 APRIL 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D S Fishing Ltd for the year ended 30 April 2026, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of D S Fishing Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of D S Fishing Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D S Fishing Ltd and its director for our work or for this report.
It is your duty to ensure that D S Fishing Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of D S Fishing Ltd. You consider that D S Fishing Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of D S Fishing Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Ritsons Chartered accountants
26-30 Marine Place Buckie Moray AB56 1UT
24 July 2026

D S FISHING LTD

STATEMENT OF FINANCIAL POSITION

30 April 2026

| 2026 | 2025
| £ | £
Fixed assets | 122,668 | 140,730
| --------- | ---------

Current assets | 14,186 | 1,927
Prepayments and accrued income | 1,534 | 1,077
| -------- | -------
| 15,720 | 3,004

Creditors: amounts falling due within one year | 230,198 | 221,932
| --------- | ---------
NET CURRENT LIABILITIES | 214,478 | 218,928
| --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES | ( 91,810) | ( 78,198)

Accruals and deferred income | 1,000 | 1,000
| -------- | --------
| (92,810) | (79,198)
| -------- | --------

Capital and reserves | ( 92,810) | ( 79,198)
| -------- | --------

Notes to the financial statements
1. Going concern
Despite the deficit position, the director has a reasonable expectation that the company has adequate resources to continue in operational existence in the foreseeable future.
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Mr C C Stewart |
Director |

Company registration number: SC767104
The company is a private company limited by shares, registered in Scotland.