I C S Fish Bar Ltd

Registered Number: 07209393 I C S Fish Bar Ltd
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	20,000	20,000
Tangible fixed assets	4	40,385	42,340
		60,385	62,340
Current assets
Stocks	5	3,465	4,590
Debtors	6	4,000	4,000
Cash at bank and in hand		17,029	24,242
		24,494	32,832
Creditors: amount falling due within one year	7	(92,806)	(99,493)
Net current assets		(68,312)	(66,661)

Total assets less current liabilities		(7,927)	(4,321)
Net assets		(7,927)	(4,321)

Capital and reserves
Called up share capital		200	200
Revaluation Reserves	8	20,000	20,000
Profit and loss account		(28,127)	(24,521)
Shareholders' funds		(7,927)	(4,321)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 30 December 2025 and were signed on its behalf by:

-------------------------------
Mr Ioannis Sakkas
Director

I C S Fish Bar Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

I C S Fish Bar Ltd is a private company, limited by shares, registered in England and Wales, registration number 07209393, registration address 6 Millbridge Close, Meir Park, Meir Park, Stoke On Trent, Staffordshire, ST3 7TW.

The presentation currency is £ sterling.

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.

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.

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

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 10 (2024 : 10).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	20,000	20,000
Additions	-	-
Disposals	-	-
At 31 March 2025	20,000	20,000
Net book values
At 31 March 2025	20,000	20,000
At 31 March 2024	20,000	20,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	39,734	19,720	59,454
Additions	-	2,531	2,531
Disposals	-	-	-
At 31 March 2025	39,734	22,251	61,985
Depreciation
At 01 April 2024	14,717	2,397	17,114
Charge for year	2,501	1,985	4,486
On disposals	-	-	-
At 31 March 2025	17,218	4,382	21,600
Net book values
Closing balance as at 31 March 2025	22,516	17,869	40,385
Opening balance as at 01 April 2024	25,017	17,323	42,340

Stocks

	2025 £		2024 £
Stocks	3,465		4,590
	3,465		4,590

Debtors: amounts falling due within one year

	2025 £		2024 £
Prepayments	4,000		4,000
	4,000		4,000

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	6,822	2,179
PAYE & Social Security	1,355	1,085
Directors' Current Accounts	70,908	82,809
VAT	13,721	13,420
	92,806	99,493

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve b/fwd	20,000		20,000
	20,000		20,000

Registered Number: 07209393
England and Wales
I C S FISH BAR LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025