REGISTERED NUMBER: 08687910 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

MAGIC SHELLFISH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Jenkinson

Mrs S Jenkinson

SECRETARY:

REGISTERED OFFICE:

C/O Jackson Robson Licence

33-35 Exchange Street

Driffield

East Yorkshire

YO256LL

REGISTERED NUMBER:

08687910 (England and Wales)

ACCOUNTANTS:

Jackson Robson Licence Limited

33-35 Exchange Street

Driffield

East Yorkshire

YO25 6LL

FIXED ASSETS

Tangible assets

4

10,807

16,447

Investments

5

47,750

47,750

58,557

64,197

CURRENT ASSETS

Debtors

6

635

1,456

Cash at bank

123,365

101,277

124,000

102,733

CREDITORS

Amounts falling due within one year

7

49,441

47,341

NET CURRENT ASSETS

74,559

55,392

TOTAL ASSETS LESS CURRENT LIABILITIES

133,116

119,589

CREDITORS

Amounts falling due after more than one year

8

-

3,000

NET ASSETS

133,116

116,589

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

133,016

116,489

SHAREHOLDERS' FUNDS

133,116

116,589

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:

J C Jenkinson - Director

Mrs S Jenkinson - Director

1.	STATUTORY INFORMATION

Magic Shellfish Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

80,239

DEPRECIATION

At 1 February 2025

63,792

Charge for year

5,640

At 31 January 2026

69,432

NET BOOK VALUE

At 31 January 2026

10,807

At 31 January 2025

16,447

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

and 31 January 2026

47,750

NET BOOK VALUE

At 31 January 2026

47,750

At 31 January 2025

47,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

635

1,456

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,000

6,000

Taxation and social security

7,545

3,830

Other creditors

37,896

37,511

49,441

47,341

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,000

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £10,000 (2025 - £30,000) were paid to the directors .

As at 31st January 2026 the company owed the directors £28,041.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J C Jenkinson.