REGISTERED NUMBER: SC330023 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Bronxi Fishing Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A West Jnr

Mrs L J West Jnr

REGISTERED OFFICE:

27 Finlayson Street

Fraserburgh

Aberdeenshire

AB43 9JQ

REGISTERED NUMBER:

SC330023 (Scotland)

ACCOUNTANTS:

SBP

Accountants

27 Finlayson Street

Fraserburgh

Aberdeenshire

AB43 9JQ

CURRENT ASSETS

Investments

4

76,890

62,766

Cash at bank

5,000

1,000

81,890

63,766

CREDITORS

Amounts falling due within one year

5

30,669

11,462

NET CURRENT ASSETS

51,221

52,304

TOTAL ASSETS LESS CURRENT LIABILITIES

51,221

52,304

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

6

51,219

52,302

SHAREHOLDERS' FUNDS

51,221

52,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2026 and were signed on its behalf by:

Mr A West Jnr - Director

1.	STATUTORY INFORMATION

Bronxi Fishing Ltd. is a private company, limited by shares , registered in Scotland. 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 represents the amounts derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Taxation

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

Current 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.

Current asset investment

The current asset investment represents the company's interest in 'Mia Jane W LLP'. The value stated in the Balance Sheet reflects the value as reported in the financial statements of the LLP of the company's Capital and Current Accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Other

76,890

62,766

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,174

1,144

Tax

13,289

8,314

Directors' current accounts

14,702

500

Accrued expenses

1,504

1,504

30,669

11,462

6.

RESERVES

Retained

earnings

£

At 1 January 2025

52,302

Profit for the year

44,508

Dividends

(45,591

)

At 31 December 2025

51,219

Of the balance of retained reserves, £35,543 relates to an unrealised gain in respect of a revaluation within the LLP investment and therefore this sum is non distributable.

7.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who between them own 100% of the issued share capital.