REGISTERED NUMBER: 10302889 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

COCKERTON FISHERIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss S Todd

SECRETARY:

Miss S Todd

REGISTERED OFFICE:

311 Woodland Road

Darlington

Co. Durham

DL3 9AA

REGISTERED NUMBER:

10302889 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson Limited

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Intangible assets

4

20,800

41,600

Tangible assets

5

43,623

55,667

64,423

97,267

CURRENT ASSETS

Stocks

6

21,125

5,000

Debtors

7

3,000

45,619

Cash at bank and in hand

209,835

113,214

233,960

163,833

CREDITORS

Amounts falling due within one year

8

60,482

56,522

NET CURRENT ASSETS

173,478

107,311

TOTAL ASSETS LESS CURRENT LIABILITIES

237,901

204,578

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

237,899

204,576

SHAREHOLDERS' FUNDS

237,901

204,578

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 director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 January 2026 and were signed by:

Miss S Todd - Director

1.	STATUTORY INFORMATION

Cockerton Fisheries 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

188,000

AMORTISATION

At 1 October 2024

146,400

Charge for year

20,800

At 30 September 2025

167,200

NET BOOK VALUE

At 30 September 2025

20,800

At 30 September 2024

41,600

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

13,712

9,629

95,969

119,310

Additions

-

2,311

-

2,311

At 30 September 2025

13,712

11,940

95,969

121,621

DEPRECIATION

At 1 October 2024

8,038

7,961

47,644

63,643

Charge for year

1,418

856

12,081

14,355

At 30 September 2025

9,456

8,817

59,725

77,998

NET BOOK VALUE

At 30 September 2025

4,256

3,123

36,244

43,623

At 30 September 2024

5,674

1,668

48,325

55,667

6.

STOCKS

2025

2024

£

£

Stocks

21,125

5,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,000

22,125

Directors' current accounts

-

23,494

3,000

45,619

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

28,146

26,313

Social security and other taxes

1,420

2,960

VAT

26,804

27,249

Other creditors

483

-

Directors' current accounts

896

-

Accrued expenses

2,733

-

60,482

56,522

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Between one and five years

-

14,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary shares

1

2

2