Carlos Fish Bar Limited 09256013 false 2021-11-01 2022-10-31 2022-10-31 The principal activity of the company is Fish and chip shop Digita Accounts Production Advanced 6.30.9574.0 true true 09256013 2021-11-01 2022-10-31 09256013 2022-10-31 09256013 bus:Director1 1 2022-10-31 09256013 core:CurrentFinancialInstruments core:WithinOneYear 2022-10-31 09256013 core:ConstructionInProgressAssetsUnderConstruction 2022-10-31 09256013 core:FurnitureFittingsToolsEquipment 2022-10-31 09256013 bus:SmallEntities 2021-11-01 2022-10-31 09256013 bus:AuditExemptWithAccountantsReport 2021-11-01 2022-10-31 09256013 bus:FullAccounts 2021-11-01 2022-10-31 09256013 bus:SmallCompaniesRegimeForAccounts 2021-11-01 2022-10-31 09256013 bus:RegisteredOffice 2021-11-01 2022-10-31 09256013 bus:Director1 2021-11-01 2022-10-31 09256013 bus:Director1 1 2021-11-01 2022-10-31 09256013 bus:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 09256013 core:ConstructionInProgressAssetsUnderConstruction 2021-11-01 2022-10-31 09256013 core:FurnitureFittingsToolsEquipment 2021-11-01 2022-10-31 09256013 core:OfficeEquipment 2021-11-01 2022-10-31 09256013 core:OtherPropertyPlantEquipment 2021-11-01 2022-10-31 09256013 core:PlantMachinery 2021-11-01 2022-10-31 09256013 countries:EnglandWales 2021-11-01 2022-10-31 09256013 2021-10-31 09256013 bus:Director1 1 2021-10-31 09256013 core:ConstructionInProgressAssetsUnderConstruction 2021-10-31 09256013 core:FurnitureFittingsToolsEquipment 2021-10-31 09256013 2020-11-01 2021-10-31 09256013 2021-10-31 09256013 bus:Director1 1 2021-10-31 09256013 core:CurrentFinancialInstruments core:WithinOneYear 2021-10-31 09256013 core:ConstructionInProgressAssetsUnderConstruction 2021-10-31 09256013 core:FurnitureFittingsToolsEquipment 2021-10-31 09256013 bus:Director1 1 2020-11-01 2021-10-31 09256013 bus:Director1 1 2020-10-31 iso4217:GBP xbrli:pure

Registration number: 09256013

Carlos Fish Bar Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2022

 

Carlos Fish Bar Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

Carlos Fish Bar Limited

Company Information

Director

Mr C Polisino

Registered office

4-6 The Avenue
Llwynhendy
Llanelli
SA14 9DW

Accountants

DRP + Co Accountants Limited
1st Floor 6 St Johns Court
Upper Fforest Way
Swansea
C & C of Swansea
SA6 8QQ

 

Carlos Fish Bar Limited

(Registration number: 09256013)
Balance Sheet as at 31 October 2022

Note

2022
£

2021
£

Fixed assets

 

Tangible assets

4

3,151

8,936

Current assets

 

Cash at bank and in hand

 

-

1,213

Creditors: Amounts falling due within one year

6

(1,880)

(2,233)

Net current liabilities

 

(1,880)

(1,020)

Net assets

 

1,271

7,916

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

1,171

7,816

Shareholders' funds

 

1,271

7,916

For the financial year ending 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 18 October 2023
 

.........................................
Mr C Polisino
Director

 

Carlos Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2022

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4-6 The Avenue
Llwynhendy
Llanelli
SA14 9DW
United Kingdom

The principal place of business is:
4-6 The Avenue
Llwynhendy
Llanelli
SA14 9DW
United Kingdom

These financial statements were authorised for issue by the director on 18 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% Reducing balance

Plant and machinery

15% Straight Line

 

Carlos Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2022

Other tangible assets

15% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2021 - 2).

 

Carlos Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2022

4

Tangible assets

Furniture, fittings and equipment
 £

Properties under construction
 £

Total
£

Cost or valuation

At 1 November 2021

22,750

16,684

39,434

At 31 October 2022

22,750

16,684

39,434

Depreciation

At 1 November 2021

17,604

12,894

30,498

Charge for the year

3,283

2,502

5,785

At 31 October 2022

20,887

15,396

36,283

Carrying amount

At 31 October 2022

1,863

1,288

3,151

At 31 October 2021

5,146

3,790

8,936

5

Debtors

Current

2022
£

2021
£

6

Creditors

Creditors: amounts falling due within one year

2022
£

2021
£

Due within one year

Taxation and social security

-

1,403

Accruals and deferred income

720

-

Other creditors

1,160

830

1,880

2,233

7

Share capital

Allotted, called up and fully paid shares

 

Carlos Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2022

 

2022

2021

 

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

         

8

Related party transactions

 

Carlos Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2022

Transactions with the director

2022

At 1 November 2021
£

At 31 October 2022
£

Mr C Polisino

Directors current account

(56)

(56)

     
   

 

2021

At 1 November 2020
£

At 31 October 2021
£

Mr C Polisino

Directors current account

(56)

(56)

     
   

 

 

Carlos Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2022

Director's remuneration

The director's remuneration for the year was as follows:

2022
£

2021
£

Remuneration

-

8,500