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Registered Number: 10570946


 

 

 

THE FISH SHOP (QUAY) LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Fish Shop (Quay) Limited for the year ended 31 January 2024 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of The Fish Shop (Quay) Limited, as a body, in accordance with the terms of our engagement letter dated 18 January 2017. Our work has been undertaken solely to prepare for your approval the financial statements of The Fish Shop (Quay) Limited and state those matters that we have agreed to state to the Board of Directors of The Fish Shop (Quay) Limited, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Fish Shop (Quay) Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that The Fish Shop (Quay) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Fish Shop (Quay) Limited. You consider that The Fish Shop (Quay) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Fish Shop (Quay) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.



....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
18 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 529    706 
529    706 
Current assets      
Stocks 4 2,959    2,619 
Debtors: amounts falling due within one year 5 423    837 
Cash at bank and in hand 175,955    139,700 
179,337    143,156 
Creditors: amount falling due within one year 6 (169,114)   (133,337)
Net current assets 10,223    9,819 
 
Total assets less current liabilities 10,752    10,525 
Net assets 10,752    10,525 
 

Capital and reserves
     
Called up share capital 7 1,000    1,000 
Profit and loss account 9,752    9,525 
Shareholders' funds 10,752    10,525 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 17 October 2024 and were signed by:


-------------------------------
Mr Quay Thuy Truong
Director
2
General Information
The Fish Shop (Quay) Limited is a private company, limited by shares, registered in England and Wales, registration number 10570946, registration address 7B Bridge Street, Writtle Chelmsford, CM1 3EY.

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 on the going concern basis and 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.
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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 25% Reducing Balance
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 7 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 February 2023 2,230    2,230 
Additions  
Disposals  
At 31 January 2024 2,230    2,230 
Depreciation
At 01 February 2023 1,524    1,524 
Charge for year 177    177 
On disposals  
At 31 January 2024 1,701    1,701 
Net book values
Closing balance as at 31 January 2024 529    529 
Opening balance as at 01 February 2023 706    706 


4.

Stocks

2024
£
  2023
£
Finished Goods 2,959    2,619 
2,959    2,619 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 423    423 
Other Debtors   414 
423    837 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 571    496 
PAYE & Social Security 506    334 
Accrued Expenses 94,223    43,557 
Other Creditors   2,530 
Wages & Salaries Control Account   4,132 
Directors' Current Accounts 58,644    48,911 
VAT 15,170    33,377 
169,114    133,337 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1,000 Ordinary shares shares of £1.00 each 1,000    1,000 
1,000    1,000 

3