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# SCALE AQUACULTURE UK LIMITED

## Company Registration Number:
SC340314 (Scotland)

## Unaudited abridged accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# SCALE AQUACULTURE UK LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet |
Notes |

# SCALE AQUACULTURE UK LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 14,281 | 16,958
Tangible assets: | 4 | 1,105,494 | 987,724
Total fixed assets: |  | 1,119,775 | 1,004,682
Current assets
Stocks: |  | 941,952 | 1,734,907
Debtors: |  | 702,418 | 937,068
Cash at bank and in hand: |  | 548,640 | 425,140
Total current assets: |  | 2,193,010 | 3,097,115
Creditors: amounts falling due within one year: |  | (1,225,855) | (2,538,752)
Net current assets (liabilities): |  | 967,155 | 558,363
Total assets less current liabilities: |  | 2,086,930 | 1,563,045
Creditors: amounts falling due after more than one year: |  | (1,045,179) | (1,103,194)
Provision for liabilities: |  | (17,899) | (17,940)
Total net assets (liabilities): |  | 1,023,852 | 441,911
Capital and reserves
Called up share capital: |  | 610,000 | 10,000
Share premium account: |  | 10,000 | 10,000
Profit and loss account: |  | 403,852 | 421,911
Shareholders funds: |  | 1,023,852 | 441,911

The notes form part of these financial statements

# SCALE AQUACULTURE UK LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 03 June 2026
and signed on behalf of the board by:

Name: Conor Foster
Status: Director

The notes form part of these financial statements

# SCALE AQUACULTURE UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# SCALE AQUACULTURE UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 12 | 10

# SCALE AQUACULTURE UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Intangible Assets

| Total
--- | ---
Cost | £
At 01 January 2025 | 18,145
At 31 December 2025 | 18,145
Amortisation |
At 01 January 2025 | 1,187
Charge for year | 2,677
At 31 December 2025 | 3,864
Net book value |
At 31 December 2025 | 14,281
At 31 December 2024 | 16,958

# SCALE AQUACULTURE UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2025 | 1,965,760
Additions | 533,457
Disposals | (378,490)
At 31 December 2025 | 2,120,727
Depreciation |
At 01 January 2025 | 978,036
Charge for year | 327,133
On disposals | (289,936)
At 31 December 2025 | 1,015,233
Net book value |
At 31 December 2025 | 1,105,494
At 31 December 2024 | 987,724

# SCALE AQUACULTURE UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Related party transactions

Name of the related party: |
Relationship: | Parent undertaking
Description of the Transaction: | Receivables outstanding
£
Balance at 01 January 2025 |  | 355,240
Balance at 31 December 2025 |  | 115,129

Name of the related party: |
Relationship: | Parent undertaking
Description of the Transaction: | Creditors oustanding - amounts falling due within one year
£
Balance at 01 January 2025 |  | 1,686,965
Balance at 31 December 2025 |  | 655,601

Name of the related party: |
Relationship: | Parent undertaking
Description of the Transaction: | Creditors oustanding - amounts falling due after more than one year
£
Balance at 01 January 2025 |  | 1,103,194
Balance at 31 December 2025 |  | 1,045,178