Company registration number 10125965 (England and Wales)
THE VILLAGE CHIPPY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
THE VILLAGE CHIPPY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
THE VILLAGE CHIPPY LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
9,500
19,000
Tangible assets
4
150,424
144,388
159,924
163,388
Current assets
Debtors
5
850
2,169
Cash at bank and in hand
56,971
38,731
57,821
40,900
Creditors: amounts falling due within one year
6
(122,471)
(130,219)
Net current liabilities
(64,650)
(89,319)
Total assets less current liabilities
95,274
74,069
Creditors: amounts falling due after more than one year
7
(50,578)
(54,726)
Provisions for liabilities
(6,870)
(5,723)
Net assets
37,826
13,620
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
37,824
13,618
Total equity
37,826
13,620
THE VILLAGE CHIPPY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 July 2026
Mr S. Ford
Director
Company registration number 10125965 (England and Wales)
THE VILLAGE CHIPPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

The Village Chippy Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mynshull House, 78 Churchgate, Stockport, Cheshire, England, SK1 1YJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Intangible fixed assets - 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.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
in accordance with the property
Fixtures and fittings
10% straight line
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE VILLAGE CHIPPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
95,000
Amortisation and impairment
At 1 May 2024
76,000
Amortisation charged for the year
9,500
At 30 April 2025
85,500
Carrying amount
At 30 April 2025
9,500
At 30 April 2024
19,000
THE VILLAGE CHIPPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2024
114,269
40,404
154,673
Additions
-
0
12,307
12,307
At 30 April 2025
114,269
52,711
166,980
Depreciation and impairment
At 1 May 2024
-
0
10,285
10,285
Depreciation charged in the year
-
0
6,271
6,271
At 30 April 2025
-
0
16,556
16,556
Carrying amount
At 30 April 2025
114,269
36,155
150,424
At 30 April 2024
114,269
30,119
144,388
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,347
Other debtors
850
822
850
2,169
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,500
6,500
Corporation tax
6,710
4,644
Other taxation and social security
18,563
18,423
Other creditors
90,698
100,652
122,471
130,219
THE VILLAGE CHIPPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
50,578
54,726
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