North Beach Fish and Chips Limited

North Beach Fish and Chips Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	92,622	96,220
		92,622	96,220
Current assets
Stocks	4	15,000	13,000
Debtors	5	22,679	27,000
Cash at bank and in hand		13,839	28,728
		51,518	68,728
Creditors: amount falling due within one year	6	(88,556)	(77,285)
Net current assets		(37,038)	(8,557)

Total assets less current liabilities		55,584	87,663
Creditors: amount falling due after more than one year	7	(11,927)	(16,372)
Provisions for liabilities	8	(17,598)	(18,282)
Net assets		26,059	53,009

Capital and reserves
Called up share capital		100	100
Profit and loss account		25,959	52,909
Shareholders' funds		26,059	53,009

For the year ended 31 October 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.
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.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 07 July 2026 and were signed on its behalf by:

-------------------------------
Barry Camfield
Director

North Beach Fish and Chips Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

North Beach Fish and Chips Limited is a private company, limited by shares, registered in England and Wales, registration number 09119209, registration address 12 Quay Road , Bridlington , East Riding Of Yorkshire, YO15 2AD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 9).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 November 2024	147,236	9,524	3,608	160,368
Additions	3,833	-	3,218	7,051
Disposals	-	-	-	-
At 31 October 2025	151,069	9,524	6,826	167,419
Depreciation
At 01 November 2024	55,169	6,914	2,065	64,148
Charge for year	9,204	653	792	10,649
On disposals	-	-	-	-
At 31 October 2025	64,373	7,567	2,857	74,797
Net book values
Closing balance as at 31 October 2025	86,696	1,957	3,969	92,622
Opening balance as at 01 November 2024	92,067	2,610	1,543	96,220

Stocks

	2025 £		2024 £
Stocks	15,000		13,000
	15,000		13,000

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	9,000	9,000
Other Debtors	13,679	18,000
	22,679	27,000

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	5,286	2,215
Corporation Tax	26,961	25,529
PAYE & Social Security	0	110
Accrued Expenses	1,450	1,450
Other Creditors	1,300	0
Directors' Current Accounts	47,716	38,330
VAT	5,843	9,651
	88,556	77,285

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	11,927		16,372
	11,927		16,372

Provisions for liabilities

	2025 £	2024 £
Deferred Tax	18,282	20,465
Charged to Profit & Loss	(684)	(2,183)
	17,598	18,282

Registered Number: 09119209
England and Wales
Unaudited Financial Statements

for the year ended 31 October 2025
for
NORTH BEACH FISH AND CHIPS LIMITED