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REGISTERED NUMBER: 06344312 (England and Wales)














Financial Statements for the Year Ended 31 October 2024

for

Brooks Fishmongers Limited

Brooks Fishmongers Limited (Registered number: 06344312)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Brooks Fishmongers Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mr G Adams
Mrs J Adams





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 06344312 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Brooks Fishmongers Limited (Registered number: 06344312)

Statement of Financial Position
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,160 30,880
Property, plant and equipment 5 12,877 15,671
36,037 46,551

CURRENT ASSETS
Inventories 1,500 1,500
Debtors 6 264 301
1,764 1,801
CREDITORS
Amounts falling due within one year 7 10,604 19,119
NET CURRENT LIABILITIES (8,840 ) (17,318 )
TOTAL ASSETS LESS CURRENT LIABILITIES 27,197 29,233

CREDITORS
Amounts falling due after more than one
year

8

25,901

29,191
NET ASSETS 1,296 42

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,294 40
SHAREHOLDERS' FUNDS 1,296 42

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Brooks Fishmongers Limited (Registered number: 06344312)

Statement of Financial Position - continued
31 October 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2025 and were signed on its behalf by:




Mr G Adams - Director



Mrs J Adams - Director


Brooks Fishmongers Limited (Registered number: 06344312)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Brooks Fishmongers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents total sales of goods for the period.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Brooks Fishmongers Limited (Registered number: 06344312)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 154,400
AMORTISATION
At 1 November 2023 123,520
Amortisation for year 7,720
At 31 October 2024 131,240
NET BOOK VALUE
At 31 October 2024 23,160
At 31 October 2023 30,880

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 November 2023 16,310 34,344 50,654
Additions 359 - 359
At 31 October 2024 16,669 34,344 51,013
DEPRECIATION
At 1 November 2023 8,113 26,870 34,983
Charge for year 1,284 1,869 3,153
At 31 October 2024 9,397 28,739 38,136
NET BOOK VALUE
At 31 October 2024 7,272 5,605 12,877
At 31 October 2023 8,197 7,474 15,671

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 264 301

Brooks Fishmongers Limited (Registered number: 06344312)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 5,954 4,991
Taxation and social security 1,203 2,564
Other creditors 3,447 11,564
10,604 19,119

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans 25,901 29,191

9. SECURED DEBTS

The following secured debts are included within creditors:

31.10.24 31.10.23
£    £   
Bank loans 30,880 33,723

The directors have guaranteed the company's bank loan by way of a charge over their personal assets.

10. RELATED PARTY DISCLOSURES

The directors Mr G Adams and Mrs J Adams are considered to be the key management personnel.