IRIS Accounts Production v23.3.0.418 00171008 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh001710082022-09-30001710082023-09-30001710082022-10-012023-09-30001710082021-09-30001710082021-10-012022-09-30001710082022-09-3000171008ns10:Originalns15:EnglandWales2022-10-012023-09-3000171008ns14:PoundSterlingns10:Original2022-10-012023-09-3000171008ns10:Originalns10:Director12022-10-012023-09-3000171008ns10:Original2022-10-012023-09-3000171008ns10:Original2023-09-3000171008ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3000171008ns10:Originalns10:SmallEntities2022-10-012023-09-3000171008ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3000171008ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3000171008ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3000171008ns10:Originalns10:FullAccounts2022-10-012023-09-3000171008ns10:Original12022-10-012023-09-3000171008ns10:Originalns10:OrdinaryShareClass12022-10-012023-09-3000171008ns10:Originalns10:Director22022-10-012023-09-3000171008ns10:Originalns10:RegisteredOffice2022-10-012023-09-3000171008ns10:Original2022-09-3000171008ns10:Originalns5:CurrentFinancialInstruments2023-09-3000171008ns10:Originalns5:CurrentFinancialInstruments2022-09-3000171008ns10:Originalns5:Non-currentFinancialInstruments2023-09-3000171008ns10:Originalns5:Non-currentFinancialInstruments2022-09-3000171008ns5:ShareCapitalns10:Original2023-09-3000171008ns5:ShareCapitalns10:Original2022-09-3000171008ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3000171008ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3000171008ns10:Originalns5:NetGoodwill2022-10-012023-09-3000171008ns10:Original2021-10-012022-09-3000171008ns10:Originalns5:NetGoodwill2022-09-3000171008ns10:Originalns5:NetGoodwill2023-09-3000171008ns10:Originalns5:NetGoodwill2022-09-3000171008ns10:Originalns5:FurnitureFittings2022-09-3000171008ns10:Originalns5:MotorVehicles2022-09-3000171008ns10:Original2022-09-3000171008ns10:Originalns5:FurnitureFittings2022-10-012023-09-3000171008ns10:Originalns5:MotorVehicles2022-10-012023-09-3000171008ns10:Originalns5:FurnitureFittings2023-09-3000171008ns10:Originalns5:MotorVehicles2023-09-3000171008ns10:Originalns5:FurnitureFittings2022-09-3000171008ns10:Originalns5:MotorVehicles2022-09-3000171008ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3000171008ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-3000171008ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-09-3000171008ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-09-3000171008ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3000171008ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-09-3000171008ns10:Originalns10:OrdinaryShareClass12023-09-30
REGISTERED NUMBER: 00171008 (England and Wales)


















E.ASHTON(FISHMONGERS)LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






E.ASHTON(FISHMONGERS)LIMITED (REGISTERED NUMBER: 00171008)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E.ASHTON(FISHMONGERS)LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: N J Adams
S P Adams





REGISTERED OFFICE: Elfed House
Oak Tree Court, Mulberry Drive
Cardiff Gate Business Park
CARDIFF
CF23 8RS





REGISTERED NUMBER: 00171008 (England and Wales)





ACCOUNTANTS: MHA
Chartered Accountants
Elfed House
Oak Tree Court
Cardiff Gate Business Park
Cardiff
CF23 8RS

E.ASHTON(FISHMONGERS)LIMITED (REGISTERED NUMBER: 00171008)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 75,509 106,761
75,509 106,761

CURRENT ASSETS
Stocks 54,000 58,938
Debtors 6 211,281 227,251
Cash at bank and in hand 135,531 235,350
400,812 521,539
CREDITORS
Amounts falling due within one year 7 (324,722 ) (442,263 )
NET CURRENT ASSETS 76,090 79,276
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,599

186,037

CREDITORS
Amounts falling due after more than one
year

8

(36,975

)

(57,494

)
NET ASSETS 114,624 128,543

CAPITAL AND RESERVES
Called up share capital 9 5,100 5,100
Retained earnings 109,524 123,443
SHAREHOLDERS' FUNDS 114,624 128,543

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

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

E.ASHTON(FISHMONGERS)LIMITED (REGISTERED NUMBER: 00171008)

BALANCE SHEET - continued
30 SEPTEMBER 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 Profit and loss account has not been delivered.

The financial statements were approved for issue by the Board of Directors and authorised for issue on 22 January 2024 and were signed on its behalf by:





N J Adams - Director


E.ASHTON(FISHMONGERS)LIMITED (REGISTERED NUMBER: 00171008)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

E.Ashton (Fishmongers) Limited is a private company, limited by shares, register in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

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

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover
The turnover shown in the profit and loss account represents amounts sold during the year, exclusive of Value Added Tax.

Goodwill
Purchased goodwill was initially recorded at historical cost and has subsequently been fully amortised.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures, fittings & Equipment-20% on cost
Motor vehicles-25% on reducing balance

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

Current tax
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at the balance sheet date.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

E.ASHTON(FISHMONGERS)LIMITED (REGISTERED NUMBER: 00171008)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
Basic financial instruments are recognised at amortised cost.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 3,000
AMORTISATION
At 1 October 2022
and 30 September 2023 3,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures,
Fittings Motor
& Equipment vehicles Totals
£    £    £   
COST
At 1 October 2022 239,534 114,302 353,836
Additions 3,501 - 3,501
Disposals - (25,990 ) (25,990 )
At 30 September 2023 243,035 88,312 331,347
DEPRECIATION
At 1 October 2022 194,125 52,950 247,075
Charge for year 11,277 14,425 25,702
Eliminated on disposal - (16,939 ) (16,939 )
At 30 September 2023 205,402 50,436 255,838
NET BOOK VALUE
At 30 September 2023 37,633 37,876 75,509
At 30 September 2022 45,409 61,352 106,761

E.ASHTON(FISHMONGERS)LIMITED (REGISTERED NUMBER: 00171008)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 194,520 203,596
Other debtors - 13,227
Director's current account 3,001 3,001
VAT 2,452 2,952
Deferred tax asset 7,767 4,475
Prepayments and accrued income 3,541 -
211,281 227,251

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 20,519 20,112
Trade creditors 278,520 380,893
Social security and other taxes 9,573 17,560
Other creditors 2,210 2,999
Accruals and deferred income 13,900 20,699
324,722 442,263

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 20,519 20,113
Bank loans - 2-5 years 16,456 37,381
36,975 57,494

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
5,100 Ordinary £1 5,100 5,100