2023-03-012024-02-292024-02-29false04957438BICKERSTAFF FISHING COMPANY 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BICKERSTAFF FISHING COMPANY LIMITED

Registered Number
04957438
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

BICKERSTAFF FISHING COMPANY LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

I Bickerstaff

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

04957438 (England and Wales)
BICKERSTAFF FISHING COMPANY LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets340,50047,250
Tangible assets4198,456211,270
238,956258,520
Current assets
Debtors51,213,0471,205,742
Cash at bank and on hand776,711936,471
1,989,7582,142,213
Creditors amounts falling due within one year6(265,662)(455,822)
Net current assets (liabilities)1,724,0961,686,391
Total assets less current liabilities1,963,0521,944,911
Creditors amounts falling due after one year7(33,463)(44,737)
Provisions for liabilities8(43,258)(34,250)
Accruals and deferred income(2,465)(2,350)
Net assets1,883,8661,863,574
Capital and reserves
Called up share capital100100
Profit and loss account1,883,7661,863,474
Shareholders' funds1,883,8661,863,574
The financial statements were approved and authorised for issue by the Director on 29 November 2024, and are signed on its behalf by:
I Bickerstaff
Director
Registered Company No. 04957438
BICKERSTAFF FISHING COMPANY LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
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 policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 March 2367,50067,500
At 29 February 2467,50067,500
Amortisation and impairment
At 01 March 2320,25020,250
Charge for year6,7506,750
At 29 February 2427,00027,000
Net book value
At 29 February 2440,50040,500
At 28 February 2347,25047,250
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 March 23523,13077,7514,840605,721
Additions-12,600-12,600
Disposals-(5,000)-(5,000)
At 29 February 24523,13085,3514,840613,321
Depreciation and impairment
At 01 March 23319,20170,6154,635394,451
Charge for year20,4494,9343125,414
On disposals-(5,000)-(5,000)
At 29 February 24339,65070,5494,666414,865
Net book value
At 29 February 24183,48014,802174198,456
At 28 February 23203,9297,136205211,270
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables55,63456,127
Other debtors1,157,4131,149,615
Total1,213,0471,205,742
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables25,28033,391
Taxation and social security9,564191,614
Other creditors230,818230,817
Total265,662455,822
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts33,46344,737
Total33,46344,737
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)43,25834,250
Total43,25834,250
9.Related party transactions
Included in the financial statements are the following significant transactions and balances with related parties: West Quay Fisheries Limited; a company controlled by the director,I Bickerstaff: Turnover £720,807 (2023: £793,789) Current assets: Debtors £51,504 (2023: £51,504) Creditors: Amounts falling due within one year £230,818 (2023: £230,818) Quayside (Newhaven) Limited; a company controlled by thedirector, I Bickerstaff: Current assets: Debtors £1,113,976 (2023: £1,113,976) Newhaven Enterprises Ltd, a company controlled by the director, IBickerstaff: Current assets: Debtors £30,031 (2023: £30,031)