Registered number
12306708
Berryfields Fish Bar Limited
Unaudited Filleted Accounts
31 March 2024
Berryfields Fish Bar Limited
Registered number: 12306708
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 73,919 91,597
Current assets
Stocks 4,400 4,000
Debtors 4 24,827 27,207
Cash at bank and in hand 5,388 4,897
34,615 36,104
Creditors: amounts falling due within one year 5 (116,827) (130,214)
Net current liabilities (82,212) (94,110)
Total assets less current liabilities (8,293) (2,513)
Provisions for liabilities (3,125) (5,801)
Net liabilities (11,418) (8,314)
Capital and reserves
Called up share capital 100 100
Profit and loss account (11,518) (8,414)
Shareholders' funds (11,418) (8,314)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K Zarandi
Director
Approved by the board on 9 May 2024
Berryfields Fish Bar Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 10 8
3 Tangible fixed assets
Leasehold property Fixtures, fittings and equipment Total
£ £ £
Cost
At 1 April 2023 71,841 70,428 142,269
At 31 March 2024 71,841 70,428 142,269
Depreciation
At 1 April 2023 10,776 39,896 50,672
Charge for the year 3,592 14,086 17,678
At 31 March 2024 14,368 53,982 68,350
Net book value
At 31 March 2024 57,473 16,446 73,919
At 31 March 2023 61,065 30,532 91,597
4 Debtors 2024 2023
£ £
Other debtors 24,827 27,207
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 2,649 3,488
Taxation and social security costs 9,595 6,778
Other creditors 104,583 119,948
116,827 130,214
6 Other information
Berryfields Fish Bar Limited is a private company limited by shares and incorporated in England. Its registered office is:
47 The Drive
Esher
Surrey
KT10 8DJ
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