2023-09-282024-09-302024-09-30false15171805POTTERS FISH N THINGS LTD2024-12-0356103iso4217:GBPxbrli:pure151718052023-09-28151718052024-09-30151718052023-09-282024-09-30151718052023-09-27151718052023-09-27151718052023-09-272023-09-2715171805bus:SmallEntities2023-09-282024-09-3015171805bus:AuditExempt-NoAccountantsReport2023-09-282024-09-3015171805bus:FullAccounts2023-09-282024-09-3015171805bus:PrivateLimitedCompanyLtd2023-09-282024-09-3015171805core:WithinOneYear2024-09-3015171805core:AfterOneYear2024-09-3015171805core:WithinOneYear2023-09-2715171805core:AfterOneYear2023-09-2715171805core:ShareCapital2024-09-3015171805core:SharePremium2024-09-3015171805core:RevaluationReserve2024-09-3015171805core:OtherReservesSubtotal2024-09-3015171805core:RetainedEarningsAccumulatedLosses2024-09-3015171805core:ShareCapital2023-09-2715171805core:SharePremium2023-09-2715171805core:RevaluationReserve2023-09-2715171805core:OtherReservesSubtotal2023-09-2715171805core:RetainedEarningsAccumulatedLosses2023-09-2715171805core:LandBuildings2024-09-3015171805core:PlantMachinery2024-09-3015171805core:Vehicles2024-09-3015171805core:FurnitureFittings2024-09-3015171805core:OfficeEquipment2024-09-3015171805core:NetGoodwill2024-09-3015171805core:IntangibleAssetsOtherThanGoodwill2024-09-3015171805core:ListedExchangeTraded2024-09-3015171805core:UnlistedNon-exchangeTraded2024-09-3015171805core:LandBuildings2023-09-2715171805core:PlantMachinery2023-09-2715171805core:Vehicles2023-09-2715171805core:FurnitureFittings2023-09-2715171805core:OfficeEquipment2023-09-2715171805core:NetGoodwill2023-09-2715171805core:IntangibleAssetsOtherThanGoodwill2023-09-2715171805core:ListedExchangeTraded2023-09-2715171805core:UnlistedNon-exchangeTraded2023-09-2715171805core:LandBuildings2023-09-282024-09-3015171805core:PlantMachinery2023-09-282024-09-3015171805core:Vehicles2023-09-282024-09-3015171805core:FurnitureFittings2023-09-282024-09-3015171805core:OfficeEquipment2023-09-282024-09-3015171805core:NetGoodwill2023-09-282024-09-3015171805core:IntangibleAssetsOtherThanGoodwill2023-09-282024-09-3015171805core:ListedExchangeTraded2023-09-282024-09-3015171805core:UnlistedNon-exchangeTraded2023-09-282024-09-3015171805core:MoreThanFiveYears2023-09-282024-09-3015171805core:Non-currentFinancialInstruments2024-09-3015171805core:Non-currentFinancialInstruments2023-09-2715171805dpl:CostSales2023-09-282024-09-3015171805dpl:DistributionCosts2023-09-282024-09-3015171805core:LandBuildings2023-09-282024-09-3015171805core:PlantMachinery2023-09-282024-09-3015171805core:Vehicles2023-09-282024-09-3015171805core:FurnitureFittings2023-09-282024-09-3015171805core:OfficeEquipment2023-09-282024-09-3015171805dpl:AdministrativeExpenses2023-09-282024-09-3015171805core:NetGoodwill2023-09-282024-09-3015171805core:IntangibleAssetsOtherThanGoodwill2023-09-282024-09-3015171805dpl:GroupUndertakings2023-09-282024-09-3015171805dpl:ParticipatingInterests2023-09-282024-09-3015171805dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-282024-09-3015171805core:ListedExchangeTraded2023-09-282024-09-3015171805dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-282024-09-3015171805core:UnlistedNon-exchangeTraded2023-09-282024-09-3015171805dpl:CostSales2023-09-272023-09-2715171805dpl:DistributionCosts2023-09-272023-09-2715171805core:LandBuildings2023-09-272023-09-2715171805core:PlantMachinery2023-09-272023-09-2715171805core:Vehicles2023-09-272023-09-2715171805core:FurnitureFittings2023-09-272023-09-2715171805core:OfficeEquipment2023-09-272023-09-2715171805dpl:AdministrativeExpenses2023-09-272023-09-2715171805core:NetGoodwill2023-09-272023-09-2715171805core:IntangibleAssetsOtherThanGoodwill2023-09-272023-09-2715171805dpl:GroupUndertakings2023-09-272023-09-2715171805dpl:ParticipatingInterests2023-09-272023-09-2715171805dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-272023-09-2715171805core:ListedExchangeTraded2023-09-272023-09-2715171805dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-272023-09-2715171805core:UnlistedNon-exchangeTraded2023-09-272023-09-2715171805core:NetGoodwill2024-09-3015171805core:IntangibleAssetsOtherThanGoodwill2024-09-3015171805core:LandBuildings2024-09-3015171805core:PlantMachinery2024-09-3015171805core:Vehicles2024-09-3015171805core:FurnitureFittings2024-09-3015171805core:OfficeEquipment2024-09-3015171805core:AfterOneYear2024-09-3015171805core:WithinOneYear2024-09-3015171805core:ListedExchangeTraded2024-09-3015171805core:UnlistedNon-exchangeTraded2024-09-3015171805core:ShareCapital2024-09-3015171805core:SharePremium2024-09-3015171805core:RevaluationReserve2024-09-3015171805core:OtherReservesSubtotal2024-09-3015171805core:RetainedEarningsAccumulatedLosses2024-09-3015171805core:NetGoodwill2023-09-2715171805core:IntangibleAssetsOtherThanGoodwill2023-09-2715171805core:LandBuildings2023-09-2715171805core:PlantMachinery2023-09-2715171805core:Vehicles2023-09-2715171805core:FurnitureFittings2023-09-2715171805core:OfficeEquipment2023-09-2715171805core:AfterOneYear2023-09-2715171805core:WithinOneYear2023-09-2715171805core:ListedExchangeTraded2023-09-2715171805core:UnlistedNon-exchangeTraded2023-09-2715171805core:ShareCapital2023-09-2715171805core:SharePremium2023-09-2715171805core:RevaluationReserve2023-09-2715171805core:OtherReservesSubtotal2023-09-2715171805core:RetainedEarningsAccumulatedLosses2023-09-2715171805core:NetGoodwill2023-09-2715171805core:IntangibleAssetsOtherThanGoodwill2023-09-2715171805core:LandBuildings2023-09-2715171805core:PlantMachinery2023-09-2715171805core:Vehicles2023-09-2715171805core:FurnitureFittings2023-09-2715171805core:OfficeEquipment2023-09-2715171805core:AfterOneYear2023-09-2715171805core:WithinOneYear2023-09-2715171805core:ListedExchangeTraded2023-09-2715171805core:UnlistedNon-exchangeTraded2023-09-2715171805core:ShareCapital2023-09-2715171805core:SharePremium2023-09-2715171805core:RevaluationReserve2023-09-2715171805core:OtherReservesSubtotal2023-09-2715171805core:RetainedEarningsAccumulatedLosses2023-09-2715171805core:AfterOneYear2023-09-282024-09-3015171805core:WithinOneYear2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:CostValuation2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-282024-09-3015171805core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3015171805core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3015171805core:Non-currentFinancialInstrumentscore:CostValuation2023-09-2715171805core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-2715171805core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-2715171805bus:Director12023-09-282024-09-3015171805bus:Director22023-09-282024-09-30

POTTERS FISH N THINGS LTD

Registered Number
15171805
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

POTTERS FISH N THINGS LTD
Company Information
for the period from 28 September 2023 to 30 September 2024

Directors

Nicola Clarke
Oliver Clarke

Registered Address

22 Fulmar Road
Bude
EX23 8FL

Registered Number

15171805 (England and Wales)
POTTERS FISH N THINGS LTD
Balance Sheet as at
30 September 2024

Notes

2024

£

£

Fixed assets
Tangible assets329,750
29,750
Current assets
Debtors62
Cash at bank and on hand19,378
19,440
Creditors amounts falling due within one year4(45,856)
Net current assets (liabilities)(26,416)
Total assets less current liabilities3,334
Provisions for liabilities5(5,653)
Net assets(2,319)
Capital and reserves
Called up share capital100
Profit and loss account(2,419)
Shareholders' funds(2,319)
The financial statements were approved and authorised for issue by the Board of Directors on 3 December 2024, and are signed on its behalf by:
Nicola Clarke
Director
Oliver Clarke
Director

Registered Company No. 15171805
POTTERS FISH N THINGS LTD
Notes to the Financial Statements
for the period ended 30 September 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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
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 machinery15
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions35,00035,000
At 30 September 2435,00035,000
Depreciation and impairment
Charge for year5,2505,250
At 30 September 245,2505,250
Net book value
At 30 September 2429,75029,750
At 27 September 23--
4.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables2,297
Other creditors43,559
Total45,856
5.Provisions for liabilities

2024

£
Net deferred tax liability (asset)5,653
Total5,653