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REGISTERED NUMBER: 06344312 (England and Wales)














Financial Statements for the Year Ended 31 October 2023

for

Brooks Fishmongers Limited

Brooks Fishmongers Limited (Registered number: 06344312)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Brooks Fishmongers Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mr G Adams
Mrs J Adams





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 06344312 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Brooks Fishmongers Limited (Registered number: 06344312)

Statement of Financial Position
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,880 38,600
Property, plant and equipment 5 15,671 19,608
46,551 58,208

CURRENT ASSETS
Inventories 1,500 1,500
Debtors 6 301 920
1,801 2,420
CREDITORS
Amounts falling due within one year 7 19,119 25,636
NET CURRENT LIABILITIES (17,318 ) (23,216 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,233 34,992

CREDITORS
Amounts falling due after more than one
year

8

29,191

28,401
NET ASSETS 42 6,591

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 40 6,589
SHAREHOLDERS' FUNDS 42 6,591

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.

Brooks Fishmongers Limited (Registered number: 06344312)

Statement of Financial Position - continued
31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by:




Mr G Adams - Director



Mrs J Adams - Director


Brooks Fishmongers Limited (Registered number: 06344312)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

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

Turnover represents total sales of goods for the period.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty 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
Motor vehicles - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Brooks Fishmongers Limited (Registered number: 06344312)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 154,400
AMORTISATION
At 1 November 2022 115,800
Amortisation for year 7,720
At 31 October 2023 123,520
NET BOOK VALUE
At 31 October 2023 30,880
At 31 October 2022 38,600

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 November 2022
and 31 October 2023 16,310 34,344 50,654
DEPRECIATION
At 1 November 2022 6,667 24,379 31,046
Charge for year 1,446 2,491 3,937
At 31 October 2023 8,113 26,870 34,983
NET BOOK VALUE
At 31 October 2023 8,197 7,474 15,671
At 31 October 2022 9,643 9,965 19,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other debtors 301 920

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 4,991 9,646
Taxation and social security 2,564 1,840
Other creditors 11,564 14,150
19,119 25,636

Brooks Fishmongers Limited (Registered number: 06344312)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans 29,191 28,401

9. SECURED DEBTS

The following secured debts are included within creditors:

31.10.23 31.10.22
£    £   
Bank loans 33,723 37,037

The directors have guaranteed the company's bank loan by way of a charge over their personal assets.

10. RELATED PARTY DISCLOSURES

The directors Mr G Adams and Mrs J Adams are considered to be the key management personnel.