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REGISTERED NUMBER: 04786042 (England and Wales)















PARKINSONS FISH AND CHIPS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025






PARKINSONS FISH AND CHIPS LIMITED (REGISTERED NUMBER: 04786042)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


PARKINSONS FISH AND CHIPS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: M Foster
Mrs S Foster





SECRETARY: Mrs S Foster





REGISTERED OFFICE: 111 Eastgate
Louth
Lincolnshire
LN11 9QE





REGISTERED NUMBER: 04786042 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
Oxley House
Lincoln Way
Louth
Lincolnshire
LN11 0LS
Page 1
PARKINSONS FISH AND CHIPS LIMITED (REGISTERED NUMBER: 04786042)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,066 47,298

CURRENT ASSETS
Stocks 5 3,437 3,247
Debtors 6 2,417 5,862
Cash at bank and in hand 255,361 231,137
261,215 240,246
CREDITORS
Amounts falling due within one year 7 75,589 72,365
NET CURRENT ASSETS 185,626 167,881
TOTAL ASSETS LESS CURRENT LIABILITIES 224,692 215,179

PROVISIONS FOR LIABILITIES 9,739 11,791
NET ASSETS 214,953 203,388

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 214,853 203,288
SHAREHOLDERS' FUNDS 214,953 203,388

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 and authorised for issue by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:





M Foster - Director


The notes form part of these financial statements

Page 2
PARKINSONS FISH AND CHIPS LIMITED (REGISTERED NUMBER: 04786042)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Parkinsons Fish and Chips 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Motor vehicles - 25& on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Financial instruments
The company has chosen to adopt the FRS 102A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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 statement of financial position date.


Page 3 continued...
PARKINSONS FISH AND CHIPS LIMITED (REGISTERED NUMBER: 04786042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2024
and 30 September 2025 104,082 26,650 797 131,529
DEPRECIATION
At 1 October 2024 68,822 14,702 707 84,231
Charge for year 5,223 2,987 22 8,232
At 30 September 2025 74,045 17,689 729 92,463
NET BOOK VALUE
At 30 September 2025 30,037 8,961 68 39,066
At 30 September 2024 35,260 11,948 90 47,298

Included in Fixtures and Fittings is assets not depreciated with a value of £425 (2024: £425).

5. STOCKS
2025 2024
£    £   
Stocks 3,437 3,247

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors - 3,125
Prepayments and accrued income 2,417 2,737
2,417 5,862

Page 4 continued...
PARKINSONS FISH AND CHIPS LIMITED (REGISTERED NUMBER: 04786042)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Net Wages Payable 370 231
Trade creditors 5,794 2,604
Taxation 12,121 17,512
Other taxes and social security 1,631 -
VAT 14,775 6,691
Other creditors 233 79
Directors' current accounts 30,600 40,820
Accrued expenses 10,065 4,428
75,589 72,365

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

Remuneration paid to the director M Foster during the year was £8,840 (2024: £8,948).

Remuneration paid to the director S Foster during the year was £8,840 (2024: £8,948).

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Foster and Mrs S Foster, both directors by virtue of their joint shareholding.

Page 5