Blue Ice (Seafoods) Limited


Acorah Software Products - Accounts Production 6.4.034 false 1 November 2016 31 October 2017 31 October 2017 04291785 Mr Ian Roberts Mr Sean McCall Mr Sean McCall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04291785 2016-10-31 04291785 2017-10-31 04291785 2016-11-01 2017-10-31 04291785 frs-core:CurrentFinancialInstruments 2017-10-31 04291785 frs-core:CurrentFinancialInstruments 2016-11-01 2017-10-31 04291785 frs-core:Non-currentFinancialInstruments 2017-10-31 04291785 frs-core:Non-currentFinancialInstruments 2016-11-01 2017-10-31 04291785 frs-core:CurrentFinancialInstruments 2016-11-01 2017-10-31 04291785 frs-core:CurrentFinancialInstruments 2017-10-31 04291785 frs-core:AfterOneYear 2016-11-01 2017-10-31 04291785 frs-core:BetweenOneFiveYears 2016-11-01 2017-10-31 04291785 frs-core:BetweenOneFiveYears 2017-10-31 04291785 frs-core:ComputerEquipment 2017-10-31 04291785 frs-core:ComputerEquipment 2016-11-01 2017-10-31 04291785 frs-core:ComputerEquipment 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dpl-frs:Item5 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item5 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item5 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item5 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2015-11-01 2016-10-31 04291785 dpl-frs:Item6 2015-11-01 2016-10-31 04291785 dpl-frs:Item6 2015-10-31 04291785 dpl-frs:Item6 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item6 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item6 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item6 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item6 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2015-11-01 2016-10-31 04291785 dpl-frs:Item7 2015-11-01 2016-10-31 04291785 dpl-frs:Item7 2015-10-31 04291785 dpl-frs:Item7 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item7 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item7 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item7 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item7 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2015-11-01 2016-10-31 04291785 dpl-frs:Item8 2015-11-01 2016-10-31 04291785 dpl-frs:Item8 2015-10-31 04291785 dpl-frs:Item8 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item8 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item8 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item8 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item8 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2015-11-01 2016-10-31 04291785 dpl-frs:Item9 2015-11-01 2016-10-31 04291785 dpl-frs:Item9 2015-10-31 04291785 dpl-frs:Item9 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item9 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item9 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item9 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item9 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2015-11-01 2016-10-31 04291785 dpl-frs:Item10 2015-11-01 2016-10-31 04291785 dpl-frs:Item10 2015-10-31 04291785 dpl-frs:Item10 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item10 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item10 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item10 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item10 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2015-11-01 2016-10-31 04291785 dpl-frs:Item11 2015-11-01 2016-10-31 04291785 dpl-frs:Item11 2015-10-31 04291785 dpl-frs:Item11 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item11 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item11 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item11 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item11 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2015-11-01 2016-10-31 04291785 dpl-frs:Item12 2015-11-01 2016-10-31 04291785 dpl-frs:Item12 2015-10-31 04291785 dpl-frs:Item12 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item12 2015-11-01 2016-10-31 04291785 dpl-frs:CostSales dpl-frs:Item12 2015-10-31 04291785 dpl-frs:CostSales dpl-frs:Item12 2016-10-31 04291785 dpl-frs:DistributionCosts dpl-frs:Item12 2015-11-01 2016-10-31 04291785 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-11-01 2016-10-31 04291785 1 2015-11-01 2016-10-31 04291785 frs-countries:EnglandWales 2015-11-01 2016-10-31
Registered number: 04291785
Blue Ice (Seafoods) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2017
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Abridged Balance Sheet
Registered number: 04291785
2017 2016
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 515,225 549,688
515,225 549,688
CURRENT ASSETS
Stocks 962,138 868,660
Debtors 1,041,882 876,002
Cash at bank and in hand 16,115 19,940
2,020,135 1,764,602
Creditors: Amounts Falling Due Within One Year (1,122,423 ) (1,015,175 )
NET CURRENT ASSETS (LIABILITIES) 897,712 749,427
TOTAL ASSETS LESS CURRENT LIABILITIES 1,412,937 1,299,115
Creditors: Amounts Falling Due After More Than One Year (67,910) (111,829)
NET ASSETS 1,345,027 1,187,286
CAPITAL AND RESERVES
Called up share capital 5 302 302
Profit and Loss Account 1,344,725 1,186,984
SHAREHOLDERS' FUNDS 1,345,027 1,187,286
Page 1
For the year ending 31 October 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
  • All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2017 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ian Roberts
23 May 2018

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Leasehold 0% depreciation
Plant & Machinery 15% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 33% reducing balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 40
3. Tangible Assets
Total
£
Cost
As at 1 November 2016 755,874
Additions 28,952
As at 31 October 2017 784,826
Depreciation
As at 1 November 2016 206,186
Provided during the period 63,415
As at 31 October 2017 269,601
Net Book Value
As at 31 October 2017 515,225
As at 1 November 2016 549,688
Page 4
4. Obligations Under Finance Leases and Hire Purchase
2017 2016
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 44,509 46,992
Between one and five years 67,910 111,829
112,419 158,821
112,419 158,821
5. Share Capital
2017 2016
Allotted, Called up and fully paid 302 302
Value Number 2017 2016
Allotted, called up and fully paid £ £ £
Ordinary shares 1 100 100 100
Ordinary A shares 1 100 100 100
Ordinary B shares 1 100 100 100
Ordinary C shares 1 1 1 1
Ordinary D shares 1 1 1 1
302 302 302
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2016 Amounts advanced Amounts repaid Amounts written off As at 31 October 2017
£ £ £ £ £
Mr Ian Roberts 62,344 143,428 132,520 - 73,252
Mr Sean McCall 60,553 142,710 132,520 - 70,743
The above loan is unsecured, interest is charged at the beneficial loan rate and is repayable on demand.
Page 5
7. Dividends
2017 2016
£ £
On equity shares:
Final dividend paid 264,000 204,000
264,000 204,000
Page 6