REGISTERED NUMBER: SC403706 (Scotland)

Unaudited Financial Statements for the Period 1 August 2025 to 31 May 2026

for

CAL Fishing Ltd.

Page

Balance Sheet

1

FIXED ASSETS

-

158

CURRENT ASSETS

287,965

536,763

CREDITORS

Amounts falling due within one year

-

(1,290

)

NET CURRENT ASSETS

287,965

535,473

TOTAL ASSETS LESS CURRENT LIABILITIES

287,965

535,631

CAPITAL AND RESERVES

287,965

535,631

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

CAL Fishing Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC403706

Registered office:

Vaarhjem

Hillhead

Symbister

Whalsay

Shetland

ZE2 9AQ

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 2 (2025 - 2 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

C A Leask - Director

Mrs V C Leask - Director