Hollins Fish Bar Limited - Filleted accounts

Registered number

14708709

Hollins Fish Bar Limited

Filleted Accounts

31 March 2026

Hollins Fish Bar Limited
Registered number:		14708709
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		25,862			33,640

Current assets
Stocks		750			900
Debtors	4	1,379			527
Cash at bank and in hand		15,345			7,212
		17,474			8,639

Creditors: amounts falling due within one year	5	(16,945)			(23,473)

Net current assets/(liabilities)			529			(14,834)

Net assets			26,391			18,806

Capital and reserves
Called up share capital			100			100
Profit and loss account			26,291			18,706

Shareholders' funds			26,391			18,806

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Paul High
Director
Approved by the board on 2 June 2026

Hollins Fish Bar Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	25% reducing balaance
	Plant and machinery	20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	19,750		28,000		47,750
	At 31 March 2026	19,750		28,000		47,750

	Depreciation
	At 1 April 2025	7,110		7,000		14,110
	Charge for the year	2,528		5,250		7,778
	At 31 March 2026	9,638		12,250		21,888

	Net book value
	At 31 March 2026	10,112		15,750		25,862
	At 31 March 2025	12,640		21,000		33,640


4	Debtors			2026		2025
£					£

	Trade debtors			1,379		527


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			7,390		8,521
	Directors loan account			125		8,640
	Taxation and social security costs			8,580		5,462
	Other creditors			850		850
				16,945		23,473


6	Other information

	Hollins Fish Bar Limited is a private company limited by shares and incorporated in England. Its registered office is:
	211 Manchester New Road
	Alkrington
	Middleton
	Manchester
	M24 1JT