2022-02-01 09397571 2023-01-31 09397571 2022-02-01 2023-01-31 09397571 2022-01-31 09397571 2021-02-01 2022-01-31 09397571 uk-core:WithinOneYear 2022-01-31 09397571 uk-core:WithinOneYear 2023-01-31 09397571 uk-core:ShareCapital 2023-01-31 09397571 uk-core:ShareCapital 2022-01-31 09397571 uk-core:RetainedEarningsAccumulatedLosses 2023-01-31 09397571 uk-core:RetainedEarningsAccumulatedLosses 2022-01-31 09397571 uk-bus:Director1 2022-02-01 2023-01-31 09397571 uk-core:NetGoodwill 2022-02-01 2023-01-31 09397571 uk-core:PlantMachinery 2022-02-01 2023-01-31 09397571 uk-core:Goodwill 2022-01-31 09397571 uk-core:Goodwill 2023-01-31 iso4217:GBP xbrli:pure 09397571 uk-bus:AuditExemptWithAccountantsReport 2022-02-01 2023-01-31 09397571 uk-bus:FRS102 2022-02-01 2023-01-31 09397571 uk-bus:FullAccounts 2022-02-01 2023-01-31 09397571 uk-bus:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31
Poulters Shellfish Ltd
Registered Number:09397571
For the year ended 31 January 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 January 2023
Poulters Shellfish Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
09397571
As at 31 January 2023
Poulters Shellfish Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
2,048
2,731
3
2,048
2,731
Current assets
Trade and other receivables
6,415
4,730
4
918
Cash and cash equivalents
3,340
8,070
7,333
Trade and other payables: amounts falling due within one
year
(9,800)
(9,850)
5
(2,467)
(1,780)
Net current liabilities
Total assets less current liabilities
268
264
268
Net assets
264
Capital and reserves
Called up share capital
100
100
Retained earnings
168
164
268
264
Shareholders' funds
For the year ended 31 January 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Darren Phillips Director
These financial statements were approved and authorised for issue by the Board on 23 October 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 January 2023
Poulters Shellfish Ltd
Notes to the Financial Statements
Statutory Information
Poulters Shellfish Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 09397571.
Registered address:
8 York Court
Manor Crescent
Epsom
Surrey
KT19 7EY
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', including the disclosure and
presentation requirements of Section 1A, and the Companies Act 2006. These financial statements have been
prepared under the historical cost convention.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is amortised evenly over its estimated useful life of 4 years.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Reducing balance
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
The company contributes to a defined contribution pension scheme for the benefit of its directors and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
Going Concern
The directors are satisfied that there is no impairment of the company's assets and that the company can meet its
liabilities as they fall due for the foreseeable future. The financial statements have been prepared on a going
concern basis.
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5
For the year ended 31 January 2023
Poulters Shellfish Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 February 2022
1,000
At 31 January 2023
1,000
Amortisation
At 01 February 2022
1,000
At 31 January 2023
1,000
Net book value
At 31 January 2023
-
At 31 January 2022
-
3. Property, plant and equipment
Plant and
machinery
£
Cost or
valuation
At 01 February 2022
13,566
At 31 January 2023
13,566
Provision for depreciation and impairment
At 01 February 2022
10,835
Charge for year
683
At 31 January 2023
11,518
At 31 January 2023
Net book value
2,048
At 31 January 2022
2,731
4. Trade and other receivables
2022
2023
£
£
Other debtors
4,730
6,415
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6
For the year ended 31 January 2023
Poulters Shellfish Ltd
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Taxation and social security
8,265
8,321
Other creditors
1,585
1,479
9,850
9,800
6. Directors advances and guarantees
D Phillips received advances during the year of £12,775 (2022 - £2,000). The balance outstanding as at 31 January
2023 was £3,931 (2022 - £1,808) and is included in other debtors. This was repaid in full on 31 July 2023 (2022 - 30
June 2022).
7. Average number of persons employed
During the year the average number of employees was 2 (2022 : 3).
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