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BICKERSTAFF FISHING COMPANY LIMITED

Registered Number
04957438
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

BICKERSTAFF FISHING COMPANY LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

I Bickerstaff

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

04957438 (England and Wales)
BICKERSTAFF FISHING COMPANY LIMITED
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets433,75040,500
Tangible assets5226,108198,456
259,858238,956
Current assets
Debtors61,565,4561,213,047
Cash at bank and on hand535,558776,711
2,101,0141,989,758
Creditors amounts falling due within one year7(338,923)(274,031)
Net current assets (liabilities)1,762,0911,715,727
Total assets less current liabilities2,021,9491,954,683
Creditors amounts falling due after one year8(22,189)(33,463)
Provisions for liabilities9(51,683)(43,258)
Accruals and deferred income(2,495)(2,465)
Net assets1,945,5821,875,497
Capital and reserves
Called up share capital100100
Profit and loss account1,945,4821,875,397
Shareholders' funds1,945,5821,875,497
The financial statements were approved and authorised for issue by the Director on 9 July 2025, and are signed on its behalf by:
I Bickerstaff
Director
Registered Company No. 04957438
BICKERSTAFF FISHING COMPANY LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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 policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
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 and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings15
Vehicles25
Office Equipment10
2.Average number of employees

20252024
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Other

Total

££
Cost or valuation
At 01 March 2467,50067,500
At 28 February 2567,50067,500
Amortisation and impairment
At 01 March 2427,00027,000
Charge for year6,7506,750
At 28 February 2533,75033,750
Net book value
At 28 February 2533,75033,750
At 29 February 2440,50040,500
5.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 March 24523,13085,3514,840613,321
Additions38,45014,500-52,950
Disposals-(30,756)-(30,756)
At 28 February 25561,58069,0954,840635,515
Depreciation and impairment
At 01 March 24339,65070,5484,667414,865
Charge for year19,3255,7902625,141
On disposals-(30,599)-(30,599)
At 28 February 25358,97545,7394,693409,407
Net book value
At 28 February 25202,60523,356147226,108
At 29 February 24183,48014,803173198,456
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables59,45555,634
Other debtors1,506,0011,157,413
Total1,565,4561,213,047
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables91,50225,277
Taxation and social security16,60317,936
Other creditors230,818230,818
Total338,923274,031
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts22,18933,463
Total22,18933,463
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)51,68343,258
Total51,68343,258
10.Related party transactions
Included in the financial statements are the following significant transactions and balances with related parties: West Quay Fisheries Limited; a company controlled by the director, I Bickerstaff: Turnover £837,634 (2024: £720,807) Current assets: Debtors £51,504 (2024: £51,504) Creditors: Amounts falling due within one year £230,818 (2024: £230,818) Quayside (Newhaven) Limited; a company controlled by thedirector, I Bickerstaff: Current assets: Debtors £1,113,976 (2024: £1,113,976) Newhaven Enterprises Ltd, a company controlled by the director, IBickerstaff: Current assets: Debtors £30,031 (2024: £30,031)