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Registered Number: 07228378
England and Wales

 

 

 

THE FISH SHOP (BRISTOL) LIMITED


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director Daniel Stern
Registered Number 07228378
Registered Office 183 Gloucester Road
Bishopston
Bristol
BS7 8BG
Accountants Bond & Co Chartered Certified Accountants
Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 30 April 2024.
Principal activities
The companys principal activity during the year was that of retail sale of fish.
Director
The director who served the company throughout the year was as follows:
Daniel Stern
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Daniel Stern
Director

Date approved: 04 November 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of The Fish Shop (Bristol) Limited for the year ended 30 April 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Fish Shop (Bristol) Limited for the year ended 30 April 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of The Fish Shop (Bristol) Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2019. Our work has been undertaken solely to prepare for your approval the accounts of The Fish Shop (Bristol) Limited and state those matters that we have agreed to state to the Board of Directors of The Fish Shop (Bristol) Limited , as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Fish Shop (Bristol) 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 (Bristol) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Fish Shop (Bristol) Limited . You consider that The Fish Shop (Bristol) 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 accounts of The Fish Shop (Bristol) 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 accounts 30 April 2024.



Bond & Co Chartered Certified Accountants

Bristol North Baths
Gloucester Road
Bristol
BS7 8BN
04 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   4,000 
Tangible fixed assets 4 32,004    43,135 
32,004    47,135 
Current assets      
Stocks 5 5,000    5,000 
Debtors: amounts falling due within one year 6 12,027    13,066 
Debtors: amounts falling due after one year 7 48,918    48,162 
Cash at bank and in hand 10,944    19,378 
76,889    85,606 
Creditors: amount falling due within one year 8 (13,778)   (5,348)
Net current assets 63,111    80,258 
 
Total assets less current liabilities 95,115    127,393 
Provisions for liabilities 9 (6,081)   (8,196)
Net assets 89,034    119,197 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 88,934    119,097 
Shareholders' funds 89,034    119,197 
 


For the year ended 30 April 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 04 November 2024 and were signed by:


-------------------------------
Daniel Stern
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2022 100  155,990  156,090 
Profit for the year 3,107  3,107 
Total comprehensive income for the year 3,107  3,107 
Dividends (40,000) (40,000)
Total investments by and distributions to owners (40,000) (40,000)
At 30 April 2023 100  119,097  119,197 
At 01 May 2023 100  119,097  119,197 
Profit for the year (2,163) (2,163)
Total comprehensive income for the year (2,163) (2,163)
Dividends (28,000) (28,000)
Total investments by and distributions to owners (28,000) (28,000)
At 30 April 2024 100  88,934  89,034 
5
General Information
The Fish Shop (Bristol) Limited is a private company, limited by shares, registered in England and Wales, registration number 07228378, registration address 183 Gloucester Road, Bishopston, Bristol, BS7 8BG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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.
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 5 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:
Plant and Machinery 10% Straight Line
Motor Vehicles 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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 20,000    20,000 
Additions  
Disposals  
At 30 April 2024 20,000    20,000 
Amortisation
At 01 May 2023 16,000    16,000 
Charge for year 4,000    4,000 
On disposals  
At 30 April 2024 20,000    20,000 
Net book values
At 30 April 2024  
At 30 April 2023 4,000    4,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 May 2023 98,380    4,000    10,003    112,383 
Additions      
Disposals      
At 30 April 2024 98,380    4,000    10,003    112,383 
Depreciation
At 01 May 2023 64,943    2,734    1,571    69,248 
Charge for year 9,825    317    989    11,131 
On disposals      
At 30 April 2024 74,768    3,051    2,560    80,379 
Net book values
Closing balance as at 30 April 2024 23,612    949    7,443    32,004 
Opening balance as at 01 May 2023 33,437    1,266    8,432    43,135 


5.

Stocks

2024
£
  2023
£
Stocks 5,000    5,000 
5,000    5,000 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 10,675    10,725 
VAT 1,352    2,341 
12,027    13,066 

7.

Debtors: amounts falling due after one year

2024
£
  2023
£
HEAVENANDSTARS LTD 48,918    47,493 
Perch Bristol Ltd   669 
48,918    48,162 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors (664)   271 
Corporation Tax 3,612    3,978 
PAYE & Social Security 198    227 
Pensions Payable 20    59 
Accrued Expenses 10,327   
Advance Paid (23)   (2)
Other Creditors (2)   (1)
Directors' Current Accounts 310    816 
13,778    5,348 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 6,081    8,196 
6,081    8,196 

10.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
HEAVENANDSTARS LTD48,918 47,493 

A company in which Daniel Stern is a director. Commercial interest rate is being charged on the loan amount.
6