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frs-bus:OrdinaryShareClass3 2021-03-31 NI602321 frs-bus:OrdinaryShareClass3 2022-03-31 NI602321 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 NI602321 frs-bus:OrdinaryShareClass4 2021-03-31 NI602321 frs-bus:OrdinaryShareClass4 2022-03-31 NI602321 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 NI602321 frs-bus:OrdinaryShareClass5 2021-03-31 NI602321 frs-bus:OrdinaryShareClass5 2022-03-31 NI602321 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 NI602321 frs-bus:PreferenceShareClass1 2021-03-31 NI602321 frs-bus:PreferenceShareClass1 2022-03-31 NI602321 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 NI602321 frs-bus:PreferenceShareClass2 2021-03-31 NI602321 frs-bus:PreferenceShareClass2 2022-03-31 NI602321 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 NI602321 frs-bus:PreferenceShareClass3 2021-03-31 NI602321 frs-bus:PreferenceShareClass3 2022-03-31 NI602321 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 NI602321 frs-bus:PreferenceShareClass4 2021-03-31 NI602321 frs-bus:PreferenceShareClass4 2022-03-31 NI602321 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 NI602321 frs-bus:PreferenceShareClass5 2021-03-31 NI602321 frs-bus:PreferenceShareClass5 2022-03-31 NI602321 1 2021-04-01 2022-03-31 NI602321 1 2022-03-31 NI602321 1 2021-04-01 2022-03-31 NI602321 frs-core:LeasedAssets 2021-04-01 2022-03-31 NI602321 frs-core:OwnedAssets 2021-04-01 2022-03-31 NI602321 frs-core:CurrencyRisk 2021-04-01 2022-03-31 NI602321 frs-core:MarketRisk 2021-04-01 2022-03-31 NI602321 frs-core:InterestRateRisk 2021-04-01 2022-03-31 NI602321 frs-core:DeferredTaxation 2021-04-01 2022-03-31 NI602321 frs-core:DeferredTaxation 2021-03-31 NI602321 frs-core:DeferredTaxation 2022-03-31 NI602321 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 NI602321 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 NI602321 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 NI602321 frs-core:ProvisionsDeferredTax 2022-03-31 NI602321 frs-core:OtherDeferredTax 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frs-core:CurrentFinancialInstruments 4 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 4 2022-03-31 NI602321 5 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 5 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 5 2022-03-31 NI602321 6 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 6 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 6 2022-03-31 NI602321 7 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 7 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 7 2022-03-31 NI602321 8 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 8 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 8 2022-03-31 NI602321 9 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 9 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 9 2022-03-31 NI602321 10 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 10 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 10 2022-03-31 NI602321 11 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 11 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 11 2022-03-31 NI602321 12 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 12 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 12 2022-03-31 NI602321 13 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 13 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 13 2022-03-31 NI602321 14 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 14 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 14 2022-03-31 NI602321 15 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 15 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 15 2022-03-31 NI602321 16 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 16 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 16 2022-03-31 NI602321 17 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 17 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 17 2022-03-31 NI602321 18 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 18 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 18 2022-03-31 NI602321 19 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 19 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 19 2022-03-31 NI602321 20 2021-04-01 2022-03-31 NI602321 frs-core:CurrentFinancialInstruments 20 2022-03-31 NI602321 frs-core:Non-currentFinancialInstruments 20 2022-03-31 NI602321 dpl-frs:Item1 2021-04-01 2022-03-31 NI602321 dpl-frs:Item1 2021-03-31 NI602321 dpl-frs:Item1 2022-03-31 NI602321 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 NI602321 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 NI602321 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 NI602321 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 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Registered number: NI602321
The Fresh Fish & Chip Company Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Mooney Matthews
Chartered Accountants & Registered Auditors
34-36 Alfred Street
Belfast
BT2 8EP
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: NI602321
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 1,880 111,060
Cash at bank and in hand 653 762
2,533 111,822
Creditors: Amounts Falling Due Within One Year (194,705 ) (303,994 )
NET CURRENT ASSETS (LIABILITIES) (192,172 ) (192,172 )
TOTAL ASSETS LESS CURRENT LIABILITIES (192,172 ) (192,172 )
NET LIABILITIES (192,172 ) (192,172 )
CAPITAL AND RESERVES
Called up share capital 4 100 100
Other reserves 100,000 100,000
Profit and Loss Account (292,272 ) (292,272 )
SHAREHOLDERS' FUNDS (192,172) (192,172)
Page 1
Page 2
For the year ending 31 March 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 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Henry Diamond
Director
31/08/2023
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
The Fresh Fish & Chip Company Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI602321 . The registered office is 167-177, Oldpark Road, Belfast, Antrim, BT14 6QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3