REGISTERED NUMBER: SC655413 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Iona Seafood Ltd

Page

Balance Sheet

1

FIXED ASSETS

68,486

65,661

CURRENT ASSETS

5,247

7,661

CREDITORS

Amounts falling due within one year

(27,028

)

(33,519

)

NET CURRENT LIABILITIES

(21,781

)

(25,858

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,705

39,803

CREDITORS

Amounts falling due after more than one year

(750

)

-

NET ASSETS

45,955

39,803

CAPITAL AND RESERVES

45,955

39,803

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Iona Seafood 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:

SC655413

Registered office:

Arnish House

Isle Of Iona

Argyll

PA76 6SJ

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 July 2026 and were signed by:

Neil Macleod Jardine - Director