Registration number: 08209686

Regal Fish Bar Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Regal Fish Bar Limited

(Registration number: 08209686)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	9,240	11,550
Current assets
Stocks	5	7,500	7,500
Debtors	6	-	50
Cash at bank and in hand		10,045	8,220
		17,545	15,770
Creditors: Amounts falling due within one year	7	(691,143)	(614,448)
Net current liabilities		(673,598)	(598,678)
Net liabilities		(664,358)	(587,128)
Capital and reserves
Called up share capital		2	2
Retained earnings		(664,360)	(587,130)
Shareholders' deficit		(664,358)	(587,128)

For the financial year ending 30 September 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; and
•	The directors acknowledge their 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.

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:
 

......................................... Mr K Barrett Director

......................................... Mrs D Barrett Director

Regal Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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:
1st Floor
143 Connaught Avenue
Frinton on Sea
Essex
CO13 9AB
England

These financial statements were authorised for issue by the Board on 30 April 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the point of sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.Revenue in respect of retail sales is recognised when the sale transaction takes place the the customer pays for the goods.

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:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance
Fixtures and fittings	20% reducing balance

Regal Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 17).

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 October 2024	32,220	43,629	75,849
At 30 September 2025	32,220	43,629	75,849
Depreciation
At 1 October 2024	26,256	38,043	64,299
Charge for the year	1,193	1,117	2,310
At 30 September 2025	27,449	39,160	66,609
Carrying amount
At 30 September 2025	4,771	4,469	9,240
At 30 September 2024	5,964	5,586	11,550

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	7,500	7,500

6

Debtors

Current	2025 £	2024 £
Other debtors	-	50
	-	50

Regal Fish Bar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	12,695	17,446
Taxation and social security	69,763	27,808
Accruals and deferred income	1,400	1,250
Other creditors	607,285	567,944
	691,143	614,448