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REGISTERED NUMBER: 05745094 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Regent Fishbar Limited

Regent Fishbar Limited (Registered number: 05745094)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Regent Fishbar Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: J Neocleous
B Neocleous





SECRETARY: B Neocleous





REGISTERED OFFICE: 56 Acresfield Road
Timperley
Altrincham
Cheshire
WA15 6HU





REGISTERED NUMBER: 05745094 (England and Wales)





ACCOUNTANTS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

Regent Fishbar Limited (Registered number: 05745094)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 157 185
157 185

CURRENT ASSETS
Stocks 910 840
Debtors 6 1,043 945
Cash at bank and in hand 35,073 32,971
37,026 34,756
CREDITORS
Amounts falling due within one year 7 15,534 23,014
NET CURRENT ASSETS 21,492 11,742
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,649

11,927

PROVISIONS FOR LIABILITIES 30 26
NET ASSETS 21,619 11,901

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 21,519 11,801
SHAREHOLDERS' FUNDS 21,619 11,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

Regent Fishbar Limited (Registered number: 05745094)

Balance Sheet - continued
30 June 2023


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 12 November 2023 and were signed on its behalf by:




B Neocleous - Director



J Neocleous - Director


Regent Fishbar Limited (Registered number: 05745094)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Regent Fishbar 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on 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 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 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.


Regent Fishbar Limited (Registered number: 05745094)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 75,000
AMORTISATION
At 1 July 2022
and 30 June 2023 75,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

Regent Fishbar Limited (Registered number: 05745094)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2022
and 30 June 2023 2,286
DEPRECIATION
At 1 July 2022 2,101
Charge for year 28
At 30 June 2023 2,129
NET BOOK VALUE
At 30 June 2023 157
At 30 June 2022 185

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Prepayments 1,043 945

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Tax 3,225 678
VAT 4,976 3,649
Other creditors 7,033 18,487
Accruals and deferred income 300 200
15,534 23,014

8. RESERVES
Retained
earnings
£   

At 1 July 2022 11,801
Profit for the year 13,718
Dividends (4,000 )
At 30 June 2023 21,519

Regent Fishbar Limited (Registered number: 05745094)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. ULTIMATE CONTROLLING PARTY

There was no ultimate controlling party in the current or previous year.