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Registered Number: 06872954
England and Wales

 

 

 

HATZAKIS FISHERIES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Mr Emmanuil Ioannis Hatzakis
Registered Number 06872954
Registered Office 93 Heath Road
Bedworth
CV12 0BJ
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 18,419    18,811 
Investments 4 50,400   
68,819    18,811 
Current assets      
Stocks 5 2,412    1,337 
Debtors 6 264,395    224,320 
Cash at bank and in hand 92,394    124,038 
359,201    349,695 
Creditors: amount falling due within one year 7 (88,357)   (75,972)
Net current assets 270,844    273,723 
 
Total assets less current liabilities 339,663    292,534 
Net assets 339,663    292,534 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 339,662    292,533 
Shareholders' funds 339,663    292,534 
 


For the year ended 31 March 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 26 November 2024 and were signed by:


-------------------------------
Mr Emmanuil Ioannis Hatzakis
Director
2
General Information
Hatzakis Fisheries Ltd is a private company, limited by shares, registered in England and Wales, registration number 06872954, registration address 93 Heath Road, Bedworth, CV12 0BJ.

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.
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
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:
Motor Vehicles 10% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
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 20 (2023 : 12).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 13,795    73,946    87,741 
Additions   1,654    1,654 
Disposals    
At 31 March 2024 13,795    75,600    89,395 
Depreciation
At 01 April 2023 8,064    60,866    68,930 
Charge for year 573    1,473    2,046 
On disposals    
At 31 March 2024 8,637    62,339    70,976 
Net book values
Closing balance as at 31 March 2024 5,158    13,261    18,419 
Opening balance as at 01 April 2023 5,731    13,080    18,811 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2023  
Additions 50,400    50,400 
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 50,400    50,400 

5.

Stocks

2024
£
  2023
£
Stocks 2,412    1,337 
2,412    1,337 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 263,020    223,020 
263,020    223,020 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Prepayments 1,375    1,300 
1,375    1,300 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 5,158    3,613 
Corporation Tax 18,881    9,625 
PAYE & Social Security 2,420    2,076 
Accrued Expenses 3,266    3,199 
Directors' Current Accounts 31,886    31,886 
VAT 26,746    25,573 
88,357    75,972 

8.

Related Party Disclosures

Rent, Rates and Insurance includes £24960 rent paid to the director E Hatzakis who owns the business personall
3