Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 0 2025-04-01 false Unlicensed restaurants and cafes 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13686009 2025-04-01 2026-03-31 13686009 2024-04-01 2025-03-31 13686009 2026-03-31 13686009 2025-03-31 13686009 c:Director1 2025-04-01 2026-03-31 13686009 d:Buildings 2025-04-01 2026-03-31 13686009 d:Buildings 2026-03-31 13686009 d:Buildings 2025-03-31 13686009 d:Buildings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 13686009 d:LandBuildings 2026-03-31 13686009 d:LandBuildings 2025-03-31 13686009 d:PlantMachinery 2025-04-01 2026-03-31 13686009 d:PlantMachinery 2026-03-31 13686009 d:PlantMachinery 2025-03-31 13686009 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 13686009 d:FurnitureFittings 2025-04-01 2026-03-31 13686009 d:FurnitureFittings 2026-03-31 13686009 d:FurnitureFittings 2025-03-31 13686009 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 13686009 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 13686009 d:Goodwill 2025-04-01 2026-03-31 13686009 d:CurrentFinancialInstruments 2026-03-31 13686009 d:CurrentFinancialInstruments 2025-03-31 13686009 d:Non-currentFinancialInstruments 2026-03-31 13686009 d:Non-currentFinancialInstruments 2025-03-31 13686009 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 13686009 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13686009 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 13686009 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 13686009 d:ShareCapital 2026-03-31 13686009 d:ShareCapital 2025-03-31 13686009 d:RetainedEarningsAccumulatedLosses 2026-03-31 13686009 d:RetainedEarningsAccumulatedLosses 2025-03-31 13686009 d:TaxLossesCarry-forwardsDeferredTax 2026-03-31 13686009 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 13686009 d:OtherDeferredTax 2026-03-31 13686009 d:OtherDeferredTax 2025-03-31 13686009 c:FRS102 2025-04-01 2026-03-31 13686009 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 13686009 c:FullAccounts 2025-04-01 2026-03-31 13686009 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13686009 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 13686009 CARLO'S ITALIAN FISH BAR LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
CARLO'S ITALIAN FISH BAR LIMITED REGISTERED NUMBER: 13686009 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 238,498 |  | 243,345
|  |  | 238,498 |  | 243,345
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 36,668 |  | 73,334 |
Cash at bank and in hand | 6 | 67,466 |  | 77,276 |
|  | 104,134 |  | 150,610 |
Creditors: amounts falling due within one year | 7 | (7,216) |  | (8,521) |
Net current assets |  |  | 96,917 |  | 142,089
Total assets less current liabilities |  |  | 335,415 |  | 385,434
Creditors: amounts falling due after more than one year |  |  | (254,627) |  | (322,076)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (4,625) |  | (5,837) |
|  |  | (4,625) |  | (5,837)
Net assets |  |  | 76,163 |  | 57,521
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 76,063 |  | 57,421
|  |  | 76,163 |  | 57,521
Page 1
CARLO'S ITALIAN FISH BAR LIMITED REGISTERED NUMBER: 13686009 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2026.
Mr C Polisino
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
CARLO'S ITALIAN FISH BAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Carlo's Italian Fish Bar Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 4-6 The Avenue Llwynhendy, Llanelli, United Kingdom, SA14 9DW. The presentation currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are shown to the nearest (£). The principal activity of the company in the year under review was that of other letting and operating of own or leased real estate. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 3
CARLO'S ITALIAN FISH BAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  |
|  |  |  | Plant and machinery | - | 20% | Straight-line
|  |  |  | Fixtures and fittings | - | 20% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
CARLO'S ITALIAN FISH BAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2025 | 220,000 | 1,300 | 50,000 | 271,300
| At 31 March 2026 | 220,000 | 1,300 | 50,000 | 271,300
| Depreciation |  |  |  |
| At 1 April 2025 | - | 888 | 27,067 | 27,955
| Charge for the year on owned assets | - | 260 | 4,587 | 4,847
| At 31 March 2026 | - | 1,148 | 31,654 | 32,802
| Net book value |  |  |  |
| At 31 March 2026 | 220,000 | 152 | 18,346 | 238,498
| At 31 March 2025 | 220,000 | 412 | 22,933 | 243,345
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Freehold | 220,000 | 220,000
|  | 220,000 | 220,000
5. | Debtors
|  |  |  |  | 2026 | 2025
Page 5
CARLO'S ITALIAN FISH BAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 5.Debtors (continued)
|  |  |  |  | £ | £
| Other debtors | 36,668 | 73,334
|  | 36,668 | 73,334
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 67,466 | 77,276
|  | 67,466 | 77,276
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 5,416 | 6,121
| Accruals and deferred income | 1,800 | 2,400
|  | 7,216 | 8,521
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 254,627 | 322,076
|  | 254,627 | 322,076
9. | Deferred taxation
Page 6
CARLO'S ITALIAN FISH BAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 9.Deferred taxation (continued)
|  | 2026
|  | £
| At beginning of year | (5,837)
| Charged to the profit or loss | 1,212
| At end of year | (4,625)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Tax losses carried forward | (4,625) | (6,846)
| Charge to the profit or loss | - | 1,009
|  | (4,625) | (5,837)
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