REGISTERED NUMBER: 12740913 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Catch@The Old Fish Market Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S A Cooper

Mrs M A Cooper

Mr B J Champkin

SECRETARY:

Mr S A Cooper

REGISTERED OFFICE:

The Old Fish Market

Custom House Quay

Weymouth

DT4 8BE

REGISTERED NUMBER:

12740913 (England and Wales)

FIXED ASSETS

Intangible assets

4

15,040

11,515

Tangible assets

5

99,480

57,055

114,520

68,570

CURRENT ASSETS

Stocks

7,067

6,797

Debtors

5,769

2,200

Cash at bank

75,225

52,354

88,061

61,351

CREDITORS

Amounts falling due within one year

119,412

258,122

NET CURRENT LIABILITIES

(31,351

)

(196,771

)

TOTAL ASSETS LESS CURRENT LIABILITIES

83,169

(128,201

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,069

(128,301

)

83,169

(128,201

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:

Mr S A Cooper - Director

1.	STATUTORY INFORMATION

Catch@The Old Fish Market Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecast operational results, and the solvency of the company. Given that the company is in a net deficit position the directors have given assurance to continue to provide adequate funds to meet its obligations and not to demand repayment of any funds due to them, until the company is in a financial position to do so. As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

17,817

Additions

6,242

At 31 March 2025

24,059

AMORTISATION

At 1 April 2024

6,302

Amortisation for year

2,717

At 31 March 2025

9,019

NET BOOK VALUE

At 31 March 2025

15,040

At 31 March 2024

11,515

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

123,839

Additions

67,450

Disposals

(11,094

)

At 31 March 2025

180,195

DEPRECIATION

At 1 April 2024

66,784

Charge for year

25,025

Eliminated on disposal

(11,094

)

At 31 March 2025

80,715

NET BOOK VALUE

At 31 March 2025

99,480

At 31 March 2024

57,055