HIGHFIELD FISH BAR LTD - Filleted accounts

Registered number

13601457

HIGHFIELD FISH BAR LTD

Filleted Accounts

31 July 2025

HIGHFIELD FISH BAR LTD
Registered number:		13601457
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		120,000			120,000
Tangible assets	4		24,565			28,900
			144,565			148,900

Current assets
Stocks		30,275			20,401
Debtors	5	3,100			100
Cash at bank and in hand		15,269			25,025
		48,644			45,526

Creditors: amounts falling due within one year	6	(183,245)			(188,526)

Net current liabilities			(134,601)			(143,000)

Net assets			9,964			5,900

Capital and reserves
Called up share capital			100			100
Profit and loss account			9,864			5,800

Shareholder's funds			9,964			5,900

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Gursimran Singh Kler
Director
Approved by the board on 23 April 2026

HIGHFIELD FISH BAR LTD
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% Reducing balance


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		5		5


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 August 2024				120,000
	At 31 July 2025				120,000

	Amortisation
	At 31 July 2025				-

	Net book value
	At 31 July 2025				120,000
	At 31 July 2024				120,000




4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				40,000
	At 31 July 2025				40,000

	Depreciation
	At 1 August 2024				11,100
	Charge for the year				4,335
	At 31 July 2025				15,435

	Net book value
	At 31 July 2025				24,565
	At 31 July 2024				28,900


5	Debtors		2025		2024
£				£

	Other debtors		3,000		-
	Other debtors		100		100
			3,100		100


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		3,250		3,254
	Director loan		173,750		179,000
	Taxation and social security costs		6,245		6,272
			183,245		188,526


7	Other information

	HIGHFIELD FISH BAR LTD is a private company limited by shares and incorporated in England. Its registered office is:
	160 West Way
	Highfield
	Stafford
	ST17 9YF