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Registration number: 10551211

Waterhayes Fish Bar Limited
Unaudited Financial Statements
for the Period from 1 February 2024 to 31 May 2025

Waterhayes Fish Bar Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Balance Sheet | 4 to 5
Notes to the Unaudited Financial Statements | 6 to 9

Waterhayes Fish Bar Limited

Company Information

Director | Mr Yioryos Savvas Kalli

Registered office | Poolside Fish Bar Poolside Madeley Crewe CW3 9DX

Accountants | Alextra Group Limited Chartered Certified Accountants7-9 Macon Court Crewe Cheshire CW1 6EA

Waterhayes Fish Bar Limited

Director's Report for the Period from 1 February 2024 to 31 May 2025

The director presents his report and the financial statements for the period from 1 February 2024 to 31 May 2025.

Directors of the company

The directors who held office during the period were as follows:

Mrs Elena Yioryos Kalli (ceased 31 December 2024)

Mr Yioryos Savvas Kalli

Principal activity

The principal activity of the company is fish & chip shop.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 September 2025

......................................... Mr Yioryos Savvas Kalli Director

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Waterhayes Fish Bar Limited
for the Period Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Waterhayes Fish Bar Limited for the period ended 31 May 2025 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Waterhayes Fish Bar Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Waterhayes Fish Bar Limited and state those matters that we have agreed to state to the Board of Directors of Waterhayes Fish Bar Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Waterhayes Fish Bar Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Waterhayes Fish Bar Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Waterhayes Fish Bar Limited. You consider that Waterhayes Fish Bar Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Waterhayes Fish Bar Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Alextra Group Limited
Chartered Certified Accountants
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

30 September 2025

Waterhayes Fish Bar Limited

(Registration number: 10551211)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 2,021
Current assets |  |  |
Stocks | 5 | - | 2,400
Debtors |  | 43,001 | 13,000
Cash at bank and in hand |  | 2,292 | 74,556
|  | 45,293 | 89,956
Creditors: Amounts falling due within one year | 6 | (36,323) | (75,248)
Net current assets |  | 8,970 | 14,708
Total assets less current liabilities |  | 8,970 | 16,729
Creditors: Amounts falling due after more than one year | 6 | (10,374) | (13,847)
Provisions for liabilities |  | - | (384)
Net (liabilities)/assets |  | (1,404) | 2,498
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (1,504) | 2,398
Shareholders' (deficit)/funds |  | (1,404) | 2,498

For the financial period ending 31 May 2025 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 period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 30 September 2025

Waterhayes Fish Bar Limited

(Registration number: 10551211)
Balance Sheet as at 31 May 2025

......................................... Mr Yioryos Savvas Kalli Director

Waterhayes Fish Bar Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Poolside Fish Bar
Poolside
Madeley
Crewe
CW3 9DX

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of food and drinks in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Waterhayes Fish Bar Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 May 2025

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 12 (2024 - 12).

Waterhayes Fish Bar Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 May 2025

4 | Tangible assets

| Plant and Machinery £ | Total £
Cost or valuation
At 1 February 2024 | 11,553 | 11,553
Additions | (11,553) | (11,553)
At 31 May 2025 | - | -
Depreciation
At 1 February 2024 | 9,532 | 9,532
Charge for the period | 505 | 505
Eliminated on disposal | (10,037) | (10,037)
At 31 May 2025 | - | -
Carrying amount
At 31 May 2025 | - | -
At 31 January 2024 | 2,021 | 2,021

5 | Stocks

| 2025 £ | 2024 £
Other inventories | - | 2,400

Waterhayes Fish Bar Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 May 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 2,605 | 2,605
Trade creditors |  | 17,489 | 4,120
Taxation and social security |  | 6,784 | 7,989
Accruals and deferred income |  | 675 | 49,709
Other creditors |  | 8,770 | 10,825
|  | 36,323 | 75,248

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 10,374 | 13,847