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Company Registration No. 11967682 (England and Wales)
Crudo Fish Ltd Unaudited accounts for the year ended 31 December 2023
Crudo Fish Ltd Unaudited accounts Contents
Page
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Crudo Fish Ltd Company Information for the year ended 31 December 2023
Directors
Giuseppe Sepe Nicolas Geoffrey Ward
Company Number
11967682 (England and Wales)
Registered Office
Hooked Seafood Ellerthwaite Square Windermere LA23 1DP England
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Crudo Fish Ltd Accountants' report
Accountants' report to the board of directors of Crudo Fish Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 December 2023. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
26 June 2024
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Crudo Fish Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
31,872 
35,413 
Tangible assets
42,808 
50,153 
74,680 
85,566 
Current assets
Inventories
2,000 
2,000 
Debtors
50,744 
(7,355)
Cash at bank and in hand
(36,851)
(39,968)
15,893 
(45,323)
Creditors: amounts falling due within one year
(124,030)
(75,867)
Net current liabilities
(108,137)
(121,190)
Net liabilities
(33,457)
(35,624)
Capital and reserves
Called up share capital
99 
99 
Profit and loss account
(33,556)
(35,723)
Shareholders' funds
(33,457)
(35,624)
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2024 and were signed on its behalf by
Giuseppe Sepe Director Company Registration No. 11967682
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Crudo Fish Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Crudo Fish Ltd is a private company, limited by shares, registered in England and Wales, registration number 11967682. The registered office is Hooked Seafood, Ellerthwaite Square, Windermere, LA23 1DP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation at 10% p.a on a straight line basis.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
53,657 
At 31 December 2023
53,657 
Amortisation
At 1 January 2023
18,244 
Charge for the year
3,541 
At 31 December 2023
21,785 
Net book value
At 31 December 2023
31,872 
At 31 December 2022
35,413 
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Crudo Fish Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
67,920 
Additions
188 
At 31 December 2023
68,108 
Depreciation
At 1 January 2023
17,767 
Charge for the year
7,533 
At 31 December 2023
25,300 
Net book value
At 31 December 2023
42,808 
At 31 December 2022
50,153 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,155 
2,817 
Amounts falling due after more than one year
Other debtors
45,589 
(10,172)
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,517 
- 
VAT
61,700 
18,316 
Trade creditors
42,675 
13,018 
Taxes and social security
3,035 
7,882 
Other creditors
24,690 
50,487 
Loans from directors
(13,587)
(13,836)
124,030 
75,867 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Giuseppe Sepe
Director Loan
7,249 
474 
355 
7,368 
Nicolas Geoffrey Ward
Director Loan
6,587 
1 
368 
6,220 
13,836 
475 
723 
13,588 
9
Average number of employees
During the year the average number of employees was 10 (2022: 0).
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