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REGISTERED NUMBER: 05818919 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

CHAPMANS FISH BROKERS LTD

CHAPMANS FISH BROKERS LTD (REGISTERED NUMBER: 05818919)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHAPMANS FISH BROKERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: D Theze
K R Chapman





SECRETARY: D Theze





REGISTERED OFFICE: Units 5 & 6
Hornet Business Estate
Quarry Hill Road, Borough Green
Sevenoaks
Kent
TN15 8QW





REGISTERED NUMBER: 05818919 (England and Wales)





ACCOUNTANTS: Cassidys Chartered Accountants
South Stour Offices
Roman Road
Mersham
Ashford
Kent
TN25 7HS

CHAPMANS FISH BROKERS LTD (REGISTERED NUMBER: 05818919)

BALANCE SHEET
31 OCTOBER 2023

31.10.23 31.10.22
Notes £    £   
CURRENT ASSETS
Debtors 4 39,765 52,751
Cash at bank and in hand 4,137 5,561
43,902 58,312
CREDITORS
Amounts falling due within one year 5 10,600 13,228
NET CURRENT ASSETS 33,302 45,084
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,302

45,084

CREDITORS
Amounts falling due after more than one year 6 16,667 26,667
NET ASSETS 16,635 18,417

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 15,635 17,417
SHAREHOLDERS' FUNDS 16,635 18,417

CHAPMANS FISH BROKERS LTD (REGISTERED NUMBER: 05818919)

BALANCE SHEET - continued
31 OCTOBER 2023


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.

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 31 July 2024 and were signed on its behalf by:





K R Chapman - Director


CHAPMANS FISH BROKERS LTD (REGISTERED NUMBER: 05818919)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Chapmans Fish Brokers Ltd 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.

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

CHAPMANS FISH BROKERS LTD (REGISTERED NUMBER: 05818919)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Amounts owed by group undertakings 38,300 52,084
Other debtors 1,465 667
39,765 52,751

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security - 1,095
Other creditors 600 2,133
10,600 13,228

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Bank loans 16,667 26,667

7. DEFERRED TAX
£   
Balance at 1 November 2022 (241 )
Provided during year 14
Deferred tax movement
Balance at 31 October 2023 (227 )

8. RELATED PARTY DISCLOSURES

Chapmans of Sevenoaks Limited
A company in which the directors have a controlling interest


At the balance sheet date Chapmans of Sevenoaks Ltd owed Chapmans Fish Brokers Ltd £38,300 (2022 - £52,084).

9. ULTIMATE CONTROLLING PARTY

The controlling party is Chapmans of Sevenoaks Limited.

The ultimate controlling party is K R Chapman.