REGISTERED NUMBER: 05745094 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Regent Fishbar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Neocleous

B Neocleous

SECRETARY:

B Neocleous

REGISTERED OFFICE:

56 Acresfield Road

Timperley

Altrincham

Cheshire

WA15 6HU

REGISTERED NUMBER:

05745094 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

114

134

114

134

CURRENT ASSETS

Stocks

1,222

1,012

Debtors

6

1,272

1,156

Cash at bank and in hand

18,581

26,211

21,075

28,379

CREDITORS

Amounts falling due within one year

7

7,730

7,485

NET CURRENT ASSETS

13,345

20,894

TOTAL ASSETS LESS CURRENT LIABILITIES

13,459

21,028

PROVISIONS FOR LIABILITIES

22

25

NET ASSETS

13,437

21,003

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

13,337

20,903

SHAREHOLDERS' FUNDS

13,437

21,003

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2025 and were signed on its behalf by:

B Neocleous - Director

J Neocleous - Director

1.	STATUTORY INFORMATION

Regent Fishbar 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, 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

-

15% 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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

75,000

AMORTISATION

At 1 July 2024

and 30 June 2025

75,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2024

and 30 June 2025

2,286

DEPRECIATION

At 1 July 2024

2,152

Charge for year

20

At 30 June 2025

2,172

NET BOOK VALUE

At 30 June 2025

114

At 30 June 2024

134

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Prepayments

1,272

1,156

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

1

1

Tax

1,982

2,000

VAT

5,065

4,678

Other creditors

382

506

Accruals and deferred income

300

300

7,730

7,485

8.

RESERVES

Retained

earnings

£

At 1 July 2024

20,903

Profit for the year

8,434

Dividends

(16,000

)

At 30 June 2025

13,337

9.	ULTIMATE CONTROLLING PARTY

There was no ultimate controlling party in the current or previous year.