01 January 2025 false No description of principal activity HyperTax 2026.01 SC720889business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC720889business:AuditExempt-NoAccountantsReport2025-01-012025-12-31 SC720889business:FilletedAccounts2025-01-012025-12-31 SC7208892025-01-012025-12-31 SC7208892025-12-31 SC7208892022-03-31 SC7208892024-01-012024-12-31 SC7208892024-12-31 SC720889business:Director12025-01-012025-12-31 SC720889business:Director22025-01-012025-12-31 SC720889business:Director32025-01-012025-12-31 SC720889business:RegisteredOffice2025-01-012025-12-31 SC720889core:WithinOneYear2025-12-31 SC720889core:WithinOneYear2024-12-31 SC720889core:AfterOneYear2025-12-31 SC720889core:AfterOneYear2024-12-31 SC720889core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC720889core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC720889core:SharePremiumcore:PreviouslyStatedAmount2025-12-31 SC720889core:SharePremiumcore:PreviouslyStatedAmount2024-12-31 SC720889core:RevaluationReservecore:PreviouslyStatedAmount2025-12-31 SC720889core:RevaluationReservecore:PreviouslyStatedAmount2024-12-31 SC720889core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2025-12-31 SC720889core:InvestmentPropertiesRevaluationReservecore:PreviouslyStatedAmount2024-12-31 SC720889core:CapitalRedemptionReservecore:PreviouslyStatedAmount2025-12-31 SC720889core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-12-31 SC720889core:CapitalContributionReservecore:PreviouslyStatedAmount2025-12-31 SC720889core:CapitalContributionReservecore:PreviouslyStatedAmount2024-12-31 SC720889core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC720889core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC720889core:PreviouslyStatedAmount2025-12-31 SC720889core:PreviouslyStatedAmount2024-12-31 SC720889business:SmallEntities2025-01-012025-12-31 SC720889core:LandBuildings2025-01-012025-12-31 SC720889core:PlantMachinery2025-01-012025-12-31 SC720889core:MotorVehicles2025-01-012025-12-31 SC720889core:FurnitureFittings2025-01-012025-12-31 SC720889core:ComputerEquipment2025-01-012025-12-31 SC720889core:OtherPropertyPlantEquipment2025-01-012025-12-31 SC720889core:LandBuildings2024-12-31 SC720889core:PlantMachinery2024-12-31 SC720889core:MotorVehicles2024-12-31 SC720889core:FurnitureFittings2024-12-31 SC720889core:ComputerEquipment2024-12-31 SC720889core:LandBuildings2025-12-31 SC720889core:PlantMachinery2025-12-31 SC720889core:MotorVehicles2025-12-31 SC720889core:FurnitureFittings2025-12-31 SC720889core:ComputerEquipment2025-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC720889 (Scotland)
The Oyster Restoration Company Limited
Unaudited Accounts
for the period ended 31 December 2025
The Oyster Restoration Company Limited
Statement of financial position
as at 31 December 2025
2025
2024
Fixed assets
Tangible assets
4
779,651
935,640
Investments
5
6,425,225
6,425,225
7,204,876
7,360,865
Current assets
Inventories
17,456
62,624
Debtors
6
37,780
41,075
Cash at bank and in hand
18,961
1,651
74,197
105,350
Creditors: amounts falling due within one period
7
(281,479)
(158,838)
Net current assets
(207,282)
(53,488)
Total assets less current liabilities
6,997,594
7,307,377
Creditors: amounts falling due after more than one period
8
(9,671,021)
(9,343,725)
Net assets
(2,673,427)
(2,036,348)
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss account
(2,683,427)
(2,046,348)
Shareholder funds
(2,673,427)
(2,036,348)
For the year ending 31 December 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by .............................................................. DINSDALE, James Sebastian Director Company Registration Number: SC720889
Currency: GBP (£)
2
The Oyster Restoration Company Limited
Notes to the Accounts
for the period ended 31 December 2025
1. Statutory information
The Oyster Restoration Company Limited is a private company, limited by shares, registered in Scotland, registration number SC720889. The registered office is The Boom, Mellon Charles, Aultbea, Achnasheen, IV22 2JL.
2. Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3. Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4. Tangible fixed assets
Plant &
Motor;
Fixtures &
Computer
Total
machinery
vehicles
fittings
equipment
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
1,066,456
24,008
135,569
8,469
1,234,502
Additions
242
-
11,138
922
12,302
At 31 December 2025
1,066,698
24,008
146,707
9,391
1,246,804
Depreciation
At 1 January 2025
238,475
10,274
46,306
3,807
298,862
Charge for the year
141,401
4,347
20,053
2,490
168,291
At 31 December 2025
379,876
14,621
66,359
6,297
467,153
Net book value
At 31 December 2025
686,822
9,387
80,348
3,094
779,651
At 31 December 2024
827,981
13,734
89,263
4,662
935,640
5. Investments
Subsidiary
Total
undertaking
Valuation at 1 January 2025
6,425,225
6,425,225
Valuation at 31 December 2025
6,425,225
6,425,225
6. Debtors
2025
2024
Amounts falling due within one period
VAT
13,812
12,840
Trade debtors
499
13,640
Accrued income and prepayments
23,469
14,595
37,780
41,075
Currency: GBP (£)
3
The Oyster Restoration Company Limited
Notes to the Accounts (cont.)
for the period ended 31 December 2025
7. Creditors: amounts falling due within one period
2025
2024
Trade creditors
132,400
51,313
Taxes and social security
7,788
4,747
Accruals
141,291
102,778
281,479
158,838
8. Creditors: amounts falling due after more than one period
2025
2024
Amounts owed to group undertakings and other participating interests
9,671,021
9,343,725
9,671,021
9,343,725
9. Average number of employees
During the period the average number of employees was 8 (2024: 6).
Currency: GBP (£)
4