Company Registration No. 07228378 (England and Wales)
The Fish Shop (Bristol) Ltd
Unaudited accounts
for the year ended 30 April 2026
The Fish Shop (Bristol) Ltd
Unaudited accounts
Contents
The Fish Shop (Bristol) Ltd
Company Information
for the year ended 30 April 2026
Director
Daniel Tomas Pearson Stern
Company Number
07228378 (England and Wales)
Registered Office
The Fish Shop
183 Gloucester Road
Bishopston
Bristol
Avon
BS7 8BG
England
Accountants
Mark Hussey
15 High Street
Wick
Bristol
BS30 5QJ
The Fish Shop (Bristol) Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
23,336
22,939
Cash at bank and in hand
25,880
6,061
Creditors: amounts falling due within one year
(16,066)
(15,434)
Net current assets
113,609
86,541
Total assets less current liabilities
136,945
109,480
Provisions for liabilities
Other provisions
(3,319)
(4,358)
Net assets
133,626
105,122
Called up share capital
100
100
Profit and loss account
133,526
105,022
Shareholders' funds
133,626
105,122
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 July 2026 and were signed on its behalf by
Daniel Tomas Pearson Stern
Director
Company Registration No. 07228378
The Fish Shop (Bristol) Ltd
Notes to the Accounts
for the year ended 30 April 2026
The Fish Shop (Bristol) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07228378. The registered office is The Fish Shop, 183 Gloucester Road, Bishopston, Bristol, Avon, BS7 8BG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The financial statements have been prepared under the historical cost convention in accordance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006.
The financial statements are presented in pounds sterling (£).
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from the sale of goods is recognised when control of the goods has passed to the customer, which is generally at the point of sale.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write off the cost of tangible fixed assets, less their estimated residual value, over their expected useful economic lives on the following basis:
Plant & machinery
10% Straight Line
Motor vehicles
25% Reducing Balance
Fixtures & fittings
10% Straight Line
Inventories are stated at the lower of cost and net realisable value.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The Fish Shop (Bristol) Ltd
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
99,370
4,000
11,063
114,433
Additions
-
12,123
-
12,123
At 30 April 2026
99,370
16,123
11,063
126,556
At 1 May 2025
84,641
3,288
3,565
91,494
Charge for the year
9,937
683
1,106
11,726
At 30 April 2026
94,578
3,971
4,671
103,220
At 30 April 2026
4,792
12,152
6,392
23,336
At 30 April 2025
14,729
712
7,498
22,939
Amounts falling due within one year
Trade debtors
13,255
9,950
Amounts falling due after more than one year
Other debtors
84,886
80,386
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
14,614
15,142
Loans from directors
294
233
7
Provisions for liabilities
£
The Fish Shop (Bristol) Ltd
Notes to the Accounts
for the year ended 30 April 2026
8
Transactions with related parties
During the year the company had an outstanding balance due from HEAVENANDSTARS LTD of £84,886 (2025: £80,386).
HEAVENANDSTARS LTD is a company in which Daniel Stern is a director.
The balance represents an unsecured inter-company loan, repayable on demand. No interest was charged during the year.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).