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Registered Number: 08568678
England and Wales

 

 

 

SEALAND FISH BAR LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Directors Mrs ANNA Mckelvie
Mr Robert Mckelvie
Mr Charlambous Kattou
Mrs Fotini Kattou
Registered Number 08568678
Registered Office 168 Rugby Road
Milverton
Leamington Spa
CV32 6DS
Accountants Marneros Marcus & Co Limited


1
 
 
Notes
 
2024
£
  2022
£
Fixed assets      
Tangible fixed assets 3 128,833    128,806 
128,833    128,806 
Current assets      
Stocks 4 830    1,900 
Debtors 5 6,507    38,299 
Cash at bank and in hand 7,859    9,090 
15,196    49,289 
Creditors: amount falling due within one year 6 (149,315)   (176,191)
Net current assets (134,119)   (126,902)
 
Total assets less current liabilities (5,286)   1,904 
Provisions for liabilities 7 (477)   (477)
Net assets (5,763)   1,427 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (5,863)   1,327 
Shareholders' funds (5,763)   1,427 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 27 March 2025 and were signed on its behalf by:


-------------------------------
Mrs ANNA Mckelvie
Director
-------------------------------
Mr Robert Mckelvie
Director
2
General Information
Sealand Fish Bar Limited is a private company, limited by shares, registered in England and Wales, registration number 08568678, registration address 168 Rugby Road, Milverton, Leamington Spa, CV32 6DS.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Fixtures and Fittings 10% Reducing Balance
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 6).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 July 2023 126,367    4,515    130,882 
Additions   545    545 
Disposals    
At 30 June 2024 126,367    5,060    131,427 
Depreciation
At 01 July 2023   2,320    2,320 
Charge for year   274    274 
On disposals    
At 30 June 2024   2,594    2,594 
Net book values
Closing balance as at 30 June 2024 126,367    2,466    128,833 
Opening balance as at 01 July 2023 126,367    2,439    128,806 


4.

Stocks

2024
£
  2022
£
Stocks 830    1,900 
830    1,900 

5.

Debtors: amounts falling due within one year

2024
£
  2022
£
Prepayments & Accrued Income 799   
Other Debtors 5,708    5,708 
Directors' Current Accounts   32,591 
6,507    38,299 
The director's overdrawn account was cleared before the due date for the payment of the corporation tax.

6.

Creditors: amount falling due within one year

2024
£
  2022
£
Trade Creditors 22,602    15,520 
Bank Loans & Overdrafts 65,871    95,751 
Bounce Back Loan 20,859    34,321 
Corporation Tax 10,654    9,406 
PAYE & Social Security 656    1,921 
Accrued Expenses 4,815    4,652 
Directors' Current Accounts 19,070   
VAT 4,788    14,620 
149,315    176,191 

7.

Provisions for liabilities

2024
£
  2022
£
Deferred Tax 477    477 
477    477 

3