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Company Registration No. 14541858 (England and Wales)
Cutfish Bistro Ltd Unaudited accounts for the year ended 31 December 2024
Cutfish Bistro Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Cutfish Bistro Ltd Company Information for the year ended 31 December 2024
Director
Victoria Berezhnaya
Company Number
14541858 (England and Wales)
Registered Office
96 Draycott Avenue London SW3 3AD England
Accountants
Sterling & Beanland Limited 4 Queens Road, The Old Town Hall London, Wimbledon SW19 8YB
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Cutfish Bistro Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
280,000 
- 
Tangible assets
5
198,253 
75,356 
478,253 
75,356 
Current assets
Debtors
6
539,886 
252,277 
Cash at bank and in hand
74,881 
225 
614,767 
252,502 
Creditors: amounts falling due within one year
7
(881,618)
(563,095)
Net current liabilities
(266,851)
(310,593)
Total assets less current liabilities
211,402 
(235,237)
Creditors: amounts falling due after more than one year
8
(771,724)
- 
Net liabilities
(560,322)
(235,237)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(560,422)
(235,337)
Shareholders' funds
(560,322)
(235,237)
For the year ending 31 December 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 her 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 8 September 2025 and were signed on its behalf by
Victoria Berezhnaya Director Company Registration No. 14541858
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Cutfish Bistro Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Cutfish Bistro Ltd is a private company, limited by shares, registered in England and Wales, registration number 14541858. The registered office is 96 Draycott Avenue, London, SW3 3AD, England.
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
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 14 December 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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:
Land & buildings
straight-line over 15 years
Plant & machinery
20% straight-line
Intangible fixed assets
Lease premiums paid for leased properties are capitalized as intangible assets and are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
- 
Additions
300,000 
At 31 December 2024
300,000 
Amortisation
At 1 January 2024
- 
Charge for the year
20,000 
At 31 December 2024
20,000 
Net book value
At 31 December 2024
280,000 
- 5 -
Cutfish Bistro Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
8,012 
79,999 
88,011 
Additions
150,961 
- 
150,961 
At 31 December 2024
158,973 
79,999 
238,972 
Depreciation
At 1 January 2024
2,266 
10,389 
12,655 
Charge for the year
12,064 
16,000 
28,064 
At 31 December 2024
14,330 
26,389 
40,719 
Net book value
At 31 December 2024
144,643 
53,610 
198,253 
At 31 December 2023
5,746 
69,610 
75,356 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
30,316 
57,487 
Accrued income and prepayments
506,181 
- 
Other debtors
3,389 
194,790 
539,886 
252,277 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
70,689 
53,410 
Loans from directors
808,340 
509,685 
Accruals
2,589 
- 
881,618 
563,095 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
771,724 
- 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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