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REGISTERED NUMBER: 13349487 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2023

FOR

THREE FISHES (MITTON) LIMITED

THREE FISHES (MITTON) LIMITED (REGISTERED NUMBER: 13349487)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THREE FISHES (MITTON) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2023







DIRECTORS: N Haworth
M M C Aspinall
T N J Aspinall





REGISTERED OFFICE: Mitton Road
Whalley
Clitheroe
Lancashire
BB7 9PQ





REGISTERED NUMBER: 13349487 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

THREE FISHES (MITTON) LIMITED (REGISTERED NUMBER: 13349487)

BALANCE SHEET
30TH APRIL 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 804,797 857,275

CURRENT ASSETS
Stocks 22,990 21,935
Debtors 5 56,103 180,197
Cash at bank 61,801 98,031
140,894 300,163
CREDITORS
Amounts falling due within one year 6 558,691 591,915
NET CURRENT LIABILITIES (417,797 ) (291,752 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

387,000

565,523

CREDITORS
Amounts falling due after more than one
year

7

271,827

400,663
NET ASSETS 115,173 164,860

CAPITAL AND RESERVES
Called up share capital 300,100 300,100
Retained earnings (184,927 ) (135,240 )
115,173 164,860

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

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

THREE FISHES (MITTON) LIMITED (REGISTERED NUMBER: 13349487)

BALANCE SHEET - continued
30TH APRIL 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 20th February 2024 and were signed on its behalf by:





N Haworth - Director


THREE FISHES (MITTON) LIMITED (REGISTERED NUMBER: 13349487)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023


1. STATUTORY INFORMATION

Three Fishes (Mitton) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 5% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost

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.

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.

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.

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.

THREE FISHES (MITTON) LIMITED (REGISTERED NUMBER: 13349487)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1st May 2022 740,926 91,157 59,310 891,393
Additions 3,064 34,281 4,637 41,982
Reclassification/transfer (303,540 ) 261,787 41,753 -
At 30th April 2023 440,450 387,225 105,700 933,375
DEPRECIATION
At 1st May 2022 20,611 7,684 5,823 34,118
Charge for year 21,896 57,391 15,173 94,460
Reclassification/transfer (8,569 ) 7,635 934 -
At 30th April 2023 33,938 72,710 21,930 128,578
NET BOOK VALUE
At 30th April 2023 406,512 314,515 83,770 804,797
At 30th April 2022 720,315 83,473 53,487 857,275

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 38,151 18,465
Other debtors 17,952 161,732
56,103 180,197

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts 29,182 27,922
Trade creditors 99,045 89,758
Taxation and social security 60,387 10,048
Other creditors 370,077 464,187
558,691 591,915

THREE FISHES (MITTON) LIMITED (REGISTERED NUMBER: 13349487)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Bank loans 81,621 110,803
Other creditors 190,206 289,860
271,827 400,663

Amounts falling due in more than five years:

Repayable by instalments
Other loans - 20,587

8. SECURED DEBTS

The following secured debts are included within creditors:

30.4.23 30.4.22
£    £   
Bank loans 110,803 138,725
Other loans 282,360 363,791
393,163 502,516

Bank loans are secured by a fixed and floating charge over the assets of the company.

Other loans are secured on the assets to which they relate.