IRIS Accounts Production v23.3.1.45 01703483 Board of Directors Board of Directors 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh017034832022-10-31017034832023-10-31017034832022-11-012023-10-31017034832021-10-31017034832021-11-012022-10-31017034832022-10-3101703483ns10:Originalns15:EnglandWales2022-11-012023-10-3101703483ns14:PoundSterlingns10:Original2022-11-012023-10-3101703483ns10:Originalns10:Director12022-11-012023-10-3101703483ns10:Original2022-11-012023-10-3101703483ns10:Originalns10:Director22022-11-012023-10-3101703483ns10:Original2023-10-3101703483ns10:Originalns10:PrivateLimitedCompanyLtd2022-11-012023-10-3101703483ns10:Originalns10:SmallEntities2022-11-012023-10-3101703483ns10:Originalns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3101703483ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3101703483ns10:SmallCompaniesRegimeForAccountsns10:Original2022-11-012023-10-3101703483ns10:Originalns10:AbridgedAccounts2022-11-012023-10-3101703483ns10:Originalns10:RegisteredOffice2022-11-012023-10-3101703483ns10:Original2022-10-3101703483ns10:Originalns5:CurrentFinancialInstruments2023-10-3101703483ns10:Originalns5:CurrentFinancialInstruments2022-10-3101703483ns5:ShareCapitalns10:Original2023-10-3101703483ns5:ShareCapitalns10:Original2022-10-3101703483ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-10-3101703483ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-10-3101703483ns10:Originalns5:ShortLeaseholdAssetsns5:LandBuildings2022-11-012023-10-3101703483ns10:Originalns5:FurnitureFittings2022-11-012023-10-3101703483ns10:Originalns5:MotorVehicles2022-11-012023-10-3101703483ns10:Originalns5:ComputerEquipment2022-11-012023-10-3101703483ns10:Original2021-11-012022-10-3101703483ns10:Original2022-10-3101703483ns5:Securedns10:Original2023-10-3101703483ns5:Securedns10:Original2022-10-31
DRAFT
REGISTERED NUMBER: 01703483 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

C & A SEAFOODS (BILLINGSGATE) LIMITED

C & A SEAFOODS (BILLINGSGATE) LIMITED (REGISTERED NUMBER: 01703483)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 October 2023

DRAFT



Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


C & A SEAFOODS (BILLINGSGATE) LIMITED

COMPANY INFORMATION
for the year ended 31 October 2023







DRAFT
DIRECTORS: Mr J Seagrave
Mr L Harrild





REGISTERED OFFICE: 19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD





REGISTERED NUMBER: 01703483 (England and Wales)





ACCOUNTANTS: Raffingers LLP
Chartered Certified Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

C & A SEAFOODS (BILLINGSGATE) LIMITED (REGISTERED NUMBER: 01703483)

ABRIDGED BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
DRAFT
FIXED ASSETS
Tangible assets 4 13,892 17,274

CURRENT ASSETS
Stocks 23,200 11,500
Debtors 215,719 252,756
Cash at bank and in hand 189,632 221,787
428,551 486,043
CREDITORS
Amounts falling due within one year 257,827 307,549
NET CURRENT ASSETS 170,724 178,494
TOTAL ASSETS LESS CURRENT
LIABILITIES

184,616

195,768

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 184,615 195,767
184,616 195,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

C & A SEAFOODS (BILLINGSGATE) LIMITED (REGISTERED NUMBER: 01703483)

ABRIDGED BALANCE SHEET - continued
31 October 2023

DRAFT

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2024 and were signed on its behalf by:




Mr J Seagrave - Director



Mr L Harrild - Director


C & A SEAFOODS (BILLINGSGATE) LIMITED (REGISTERED NUMBER: 01703483)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 October 2023
DRAFT

1. STATUTORY INFORMATION

C & A Seafoods (Billingsgate) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the directors.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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 Income Statement, 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.

Pension
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable for the year are charged in the profit and loss account.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

C & A SEAFOODS (BILLINGSGATE) LIMITED (REGISTERED NUMBER: 01703483)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023
DRAFT

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022
and 31 October 2023 84,930
DEPRECIATION
At 1 November 2022 67,656
Charge for year 3,382
At 31 October 2023 71,038
NET BOOK VALUE
At 31 October 2023 13,892
At 31 October 2022 17,274

5. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 21,276 5,308

Bank overdraft is secured over the personal guarantee of the directors.

6. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £44,162 (2022: £78,246) to the directors.