REGISTERED NUMBER: 08845193 (England and Wales)

SYREN SHELLFISH LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms N Edwards

R D Grota Edwards

D P Edwards-Grota

SECRETARY:

REGISTERED OFFICE:

White Lodge

Scamford Farm

Camrose

Haverfordwest

Pembrokeshire

SA62 6HN

REGISTERED NUMBER:

08845193 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

Castle Chambers

6 Westgate Hill

Pembroke

Pembrokeshire

SA71 4LB

FIXED ASSETS

Tangible assets

4

18,127

22,153

CURRENT ASSETS

Stocks

7,000

6,500

Debtors

5

230,294

228,750

Cash at bank and in hand

65,069

61,276

302,363

296,526

CREDITORS

Amounts falling due within one year

6

26,997

32,709

NET CURRENT ASSETS

275,366

263,817

TOTAL ASSETS LESS CURRENT LIABILITIES

293,493

285,970

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

293,393

285,870

SHAREHOLDERS' FUNDS

293,493

285,970

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 27 October 2026 and were signed on its behalf by:

Ms N Edwards - Director

1.	STATUTORY INFORMATION

Syren Shellfish Limited 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.

Plant and Machinery

-

20% reducing balance

Fixtures and fittings

-

20% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

52,240

3,722

71,105

127,067

Additions

870

-

-

870

At 31 January 2026

53,110

3,722

71,105

127,937

DEPRECIATION

At 1 February 2025

42,151

2,546

60,217

104,914

Charge for year

2,192

176

2,528

4,896

At 31 January 2026

44,343

2,722

62,745

109,810

NET BOOK VALUE

At 31 January 2026

8,767

1,000

8,360

18,127

At 31 January 2025

10,089

1,176

10,888

22,153

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,650

22,862

Other debtors

227,644

205,888

230,294

228,750

Included in other debtors is a loan of £224,204 to a farm owned by Ms N Edwards.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,854

1,944

Taxation and social security

3,989

5,852

Other creditors

16,154

24,913

26,997

32,709

7.	ULTIMATE CONTROLLING PARTY