REGISTERED NUMBER: 11758529 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BRITZ FISH AND CHIPS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs H L Houghton

REGISTERED OFFICE:

Windover House

St Ann Street

Salisbury

SP1 2DR

BUSINESS ADDRESS:

207 Wilton Road

Salisbury

Wiltshire

SP2 7JY

REGISTERED NUMBER:

11758529 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Intangible assets

4

63,000

-

Tangible assets

5

48,777

13,939

111,777

13,939

CURRENT ASSETS

Stocks

9,700

9,618

Debtors

6

16,001

21,567

Cash at bank and in hand

84,708

180,013

110,409

211,198

CREDITORS

Amounts falling due within one year

7

73,338

81,416

NET CURRENT ASSETS

37,071

129,782

TOTAL ASSETS LESS CURRENT LIABILITIES

148,848

143,721

PROVISIONS FOR LIABILITIES

10,570

2,649

NET ASSETS

138,278

141,072

CAPITAL AND RESERVES

Called up share capital

9

100

1

Retained earnings

138,178

141,071

SHAREHOLDERS' FUNDS

138,278

141,072

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 director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 11 December 2025 and were signed by:

Mrs H L Houghton - Director

1.	STATUTORY INFORMATION

Britz Fish And Chips 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.

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten years.

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

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

Fixtures and fittings

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors

Debtors are measured at their recoverable amount.

Creditors

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

70,000

At 31 March 2025

70,000

AMORTISATION

Charge for year

7,000

At 31 March 2025

7,000

NET BOOK VALUE

At 31 March 2025

63,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

28,145

Additions

51,098

At 31 March 2025

79,243

DEPRECIATION

At 1 April 2024

14,206

Charge for year

16,260

At 31 March 2025

30,466

NET BOOK VALUE

At 31 March 2025

48,777

At 31 March 2024

13,939

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,456

18,574

Other debtors

6,545

2,993

16,001

21,567

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,626

20,983

Taxation and social security

44,986

42,845

Other creditors

8,726

17,588

73,338

81,416

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

37,200

16,500

Between one and five years

140,550

66,000

In more than five years

82,800

82,500

260,550

165,000

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

Value:

£

£

1

Ordinary

£1

-

1

80

Ordinary A

£1

80

-

10

Ordinary B

£1

10

-

10

Ordinary C

£1

10

-

100

1

The following shares were issued and fully paid for cash at par during the year:

99 Ordinary shares of £1 each

During the year 100 Ordinary shares of £1 each were reclassified as follows:

80 Ordinary A shares of £1 each

10 Ordinary B shares of £1 each

10 Ordinary C shares of £1 each

10.	RELATED PARTY DISCLOSURES

Creditors due within one year include £489 (2024 - £200) which is owed to the director of the company.