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Company Registration No. 11455043 (England and Wales)
BRAINTREE FISH BAR LTD Unaudited accounts for the year ended 31 July 2024
BRAINTREE FISH BAR LTD Unaudited accounts Contents
Page
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BRAINTREE FISH BAR LTD Company Information for the year ended 31 July 2024
Director
Mr H Dogan
Company Number
11455043 (England and Wales)
Registered Office
3 Rayne Road Braintree CM7 2QA United Kingdom
Accountants
DNG Associates 214 Baker Street Enfield London EN1 3JT
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BRAINTREE FISH BAR LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,866 
38,860 
Current assets
Inventories
746 
96 
Debtors
21,591 
35,592 
Cash at bank and in hand
167 
2,386 
22,504 
38,074 
Creditors: amounts falling due within one year
(19,881)
(30,475)
Net current assets
2,623 
7,599 
Total assets less current liabilities
34,489 
46,459 
Creditors: amounts falling due after more than one year
(6,203)
(16,203)
Net assets
28,286 
30,256 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
28,186 
30,156 
Shareholders' funds
28,286 
30,256 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 April 2025 and were signed on its behalf by
Mr H Dogan Director Company Registration No. 11455043
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BRAINTREE FISH BAR LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
BRAINTREE FISH BAR LTD is a private company, limited by shares, registered in England and Wales, registration number 11455043. The registered office is 3 Rayne Road, Braintree, CM7 2QA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% - reducing line method
Fixtures & fittings
18% - reducing line method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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BRAINTREE FISH BAR LTD Notes to the Accounts for the year ended 31 July 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
24,024 
37,859 
61,883 
At 31 July 2024
24,024 
37,859 
61,883 
Depreciation
At 1 August 2023
10,777 
12,246 
23,023 
Charge for the year
2,384 
4,610 
6,994 
At 31 July 2024
13,161 
16,856 
30,017 
Net book value
At 31 July 2024
10,863 
21,003 
31,866 
At 31 July 2023
13,247 
25,613 
38,860 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
17,343 
31,344 
Amounts falling due after more than one year
Other debtors
4,248 
4,248 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
1,609 
3,536 
Trade creditors
569 
8,861 
Taxes and social security
7,247 
7,196 
Loans from directors
456 
882 
19,881 
30,475 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,203 
16,203 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Included within other creditors is an amount of £456 (2023;£882) due to its directors. There are no terms as to interest or repayment in respect of this balance.
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BRAINTREE FISH BAR LTD Notes to the Accounts for the year ended 31 July 2024
10
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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