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Registered Number: 12313884
England and Wales

 

 

 

SINFIN FISH BAR LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Directors Mr SAFET KURTAJ
Mrs SUADA KURTAJ
Registered Number 12313884
Registered Office 1a Wordsworth Avene
Derby
DE24 9HQ
Accountants Marneros Marcus & Co Limited
First Floor, Hagley Court
40 Vicarage Road
Edgbaston
Birmingham
B15 3EZ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 180,000    180,000 
Tangible fixed assets 4 28,272    29,299 
208,272    209,299 
Current assets      
Stocks 5 1,125    1,075 
Debtors 6 61    48 
Cash at bank and in hand 157,305    163,245 
158,491    164,368 
Creditors: amount falling due within one year 7 (58,104)   (74,997)
Net current assets 100,387    89,371 
 
Total assets less current liabilities 308,659    298,670 
Creditors: amount falling due after more than one year 8 (205,335)   (202,835)
Net assets 103,324    95,835 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 103,224    95,735 
Shareholders' funds 103,324    95,835 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 08 August 2024 and were signed on its behalf by:


-------------------------------
Mr SAFET KURTAJ
Director
2
General Information
SINFIN FISH BAR LTD is a private company, limited by shares, registered in England and Wales, registration number 12313884, registration address 1a Wordsworth Avene, Derby, DE24 9HQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 10% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 180,000    180,000 
Additions  
Disposals  
At 30 November 2023 180,000    180,000 
Net book values
At 30 November 2023 180,000    180,000 
At 30 November 2022 180,000    180,000 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 December 2022 5,306    32,458    37,764 
Additions   2,465    2,465 
Disposals    
At 30 November 2023 5,306    34,923    40,229 
Depreciation
At 01 December 2022   8,465    8,465 
Charge for year   3,492    3,492 
On disposals    
At 30 November 2023   11,957    11,957 
Net book values
Closing balance as at 30 November 2023 5,306    22,966    28,272 
Opening balance as at 01 December 2022 5,306    23,993    29,299 


5.

Stocks

2023
£
  2022
£
Finished Goods 1,125    1,075 
1,125    1,075 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
PAYE & Social Security 61    48 
61    48 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 17,910    14,128 
Bank Loans & Overdrafts 24,408    34,445 
Corporation Tax 2,550    12,282 
VAT 13,236    14,142 
58,104    74,997 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 205,335    202,835 
205,335    202,835 

3