Registered number
13601457
HIGHFIELD FISH BAR LTD
Filleted Accounts
31 July 2024
HIGHFIELD FISH BAR LTD
Registered number: 13601457
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 120,000 120,000
Tangible assets 4 28,900 34,000
148,900 154,000
Current assets
Stocks 20,401 10,547
Debtors 5 100 100
Cash at bank and in hand 25,025 23,911
45,526 34,558
Creditors: amounts falling due within one year 6 (188,526) (184,702)
Net current liabilities (143,000) (150,144)
Net assets 5,900 3,856
Capital and reserves
Called up share capital 100 100
Profit and loss account 5,800 3,756
Shareholder's funds 5,900 3,856
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 member has 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.
Gursimran Singh Kler
Director
Approved by the board on 28 April 2025
HIGHFIELD FISH BAR LTD
Notes to the Accounts
for the year ended 31 July 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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Plant and machinery 15% Reducing balance
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Intangible fixed assets £
Goodwill:
Cost
At 1 August 2023 120,000
At 31 July 2024 120,000
Amortisation
At 31 July 2024 -
Net book value
At 31 July 2024 120,000
At 31 July 2023 120,000
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023 40,000
At 31 July 2024 40,000
Depreciation
At 1 August 2023 6,000
Charge for the year 5,100
At 31 July 2024 11,100
Net book value
At 31 July 2024 28,900
At 31 July 2023 34,000
5 Debtors 2024 2023
£ £
Other debtors 100 100
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 3,254 2,791
Director loan 179,000 175,500
Taxation and social security costs 6,272 6,411
188,526 184,702
7 Other information
HIGHFIELD FISH BAR LTD is a private company limited by shares and incorporated in England. Its registered office is:
160 West Way
Highfield
Stafford
ST17 9YF
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