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Registered Number: 08324627
England and Wales
ARKI'S FISH BAR LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

Arki's Fish Bar Limited Contents Page For the year ended 31 December 2024
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Arki's Fish Bar Limited Company Information For the year ended 31 December 2024
Director | Mr Arckadios Maoudis
Registered Number | 08324627
Registered Office | First Floor, Hagley Court 40 Vicarage Road, Edgbaston Birmingham United Kingdom B15 3EZ
Accountants | Marneros Marcus & Co Limited First Floor Hagley Court 40 Vicarage Road Edgbaston Birmingham B153EZ
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Registered Number: 08324627 Arki's Fish Bar Limited Balance Sheet As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 68,573 |  | 68,573
Tangible fixed assets | 4 | 7,970 |  | 8,627
|  | 76,543 |  | 77,200
Current assets |  |  |
Stocks | 5 | 1,215 |  | 715
Cash at bank and in hand |  | 87 |  | 5,622
|  | 1,302 |  | 6,337
Creditors: amount falling due within one year | 6 | (42,670) |  | (51,540)
Net current assets |  | (41,368) |  | (45,203)
Total assets less current liabilities |  | 35,175 |  | 31,997
Net assets |  | 35,175 |  | 31,997
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 35,075 |  | 31,897
Shareholders' funds |  | 35,175 |  | 31,997
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 08 September 2025 and were signed by:
------------------------------- Mr Arckadios Maoudis Director
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Arki's Fish Bar Limited Notes to the Financial Statements For the year ended 31 December 2024
General Information Arki's Fish Bar Limited is a private company, limited by shares, registered in England and Wales, registration number 08324627, registration address First Floor, Hagley Court, 40 Vicarage Road, Edgbaston, Birmingham, United Kingdom, B15 3EZ. 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. Going concern basis The financial statements have been prepared on the basis that the company is a going concern and that the directors will continue to support 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. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. 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:
Plant and Machinery | 10% Reducing Balance
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.
2. | Average number of employees Average number of employees during the year was 5 (2023 : 3).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2024 | 68,573 |  | 68,573
Additions | - |  | -
Disposals | - |  | -
At 31 December 2024 | 68,573 |  | 68,573
Net book values
At 31 December 2024 | 68,573 |  | 68,573
At 31 December 2023 | 68,573 |  | 68,573
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2024 | 2,060 |  | 13,351 |  | 2,865 |  | 18,276
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 December 2024 | 2,060 |  | 13,351 |  | 2,865 |  | 18,276
Depreciation
At 01 January 2024 | - |  | 9,117 |  | 532 |  | 9,649
Charge for year | - |  | 424 |  | 233 |  | 657
On disposals | - |  | - |  | - |  | -
At 31 December 2024 | - |  | 9,541 |  | 765 |  | 10,306
Net book values
Closing balance as at 31 December 2024 | 2,060 |  | 3,810 |  | 2,100 |  | 7,970
Opening balance as at 01 January 2024 | 2,060 |  | 4,234 |  | 2,333 |  | 8,627
5. | Stocks
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Finished Goods | 1,215 |  | 715
| 1,215 |  | 715
6. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Creditors | 3,081 |  | 3,220
PAYE & Social Security | 179 |  | 157
Other Creditors | 2,650 |  | 3,210
Directors' Current Accounts | 36,760 |  | 44,953
| 42,670 |  | 51,540
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