Ralph Holmes & Sons (Fish Merchants) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 01243610 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

RALPH HOLMES & SONS (FISH MERCHANTS)

LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

R S Holmes

Mrs C Pryer

SECRETARY:

C R S Holmes

REGISTERED OFFICE:

12 Middle Street

Spittal

Berwick Upon Tweed

Northumberland

TD15 1RZ

REGISTERED NUMBER:

01243610 (England and Wales)

ACCOUNTANTS:

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ralph Holmes & Sons (Fish Merchants) Limited for the year ended 31 January 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ralph Holmes & Sons (Fish Merchants) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ralph Holmes & Sons (Fish Merchants) Limited and state those matters that we have agreed to state to the Board of Directors of Ralph Holmes & Sons (Fish Merchants) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ralph Holmes & Sons (Fish Merchants) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ralph Holmes & Sons (Fish Merchants) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ralph Holmes & Sons (Fish Merchants) Limited. You consider that Ralph Holmes & Sons (Fish Merchants) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ralph Holmes & Sons (Fish Merchants) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

10 August 2026

FIXED ASSETS

Tangible assets

4

160

190

Investment property

5

120,000

100,000

120,160

100,190

CURRENT ASSETS

Debtors

6

17,110

18,250

Cash at bank and in hand

37,505

35,963

54,615

54,213

CREDITORS

Amounts falling due within one year

7

1,416

1,253

NET CURRENT ASSETS

53,199

52,960

TOTAL ASSETS LESS CURRENT
LIABILITIES

173,359

153,150

CAPITAL AND RESERVES

Called up share capital

30,000

Fair value reserve

8

84,228

64,228

Capital redemption reserve

240,268

Retained earnings

(181,137

)

(181,346

)

SHAREHOLDERS' FUNDS

173,359

153,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

R S Holmes - Director

1.	STATUTORY INFORMATION

Ralph Holmes & Sons (Fish Merchants) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2025

and 31 January 2026

2,383

DEPRECIATION

At 1 February 2025

2,193

Charge for year

30

At 31 January 2026

2,223

NET BOOK VALUE

At 31 January 2026

160

At 31 January 2025

190

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

100,000

Revaluations

20,000

At 31 January 2026

120,000

NET BOOK VALUE

At 31 January 2026

120,000

At 31 January 2025

100,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2012

264,228

Valuation in 2021

(155,000

)

Valuation in 2022

(60,000

)

Valuation in 2023

35,000

Valuation in 2024

(20,000

)

Valuation in 2026

20,000

Cost

35,772

120,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

Other debtors

17,110

18,250

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

Other creditors

1,416

1,253

8.

RESERVES

Fair

value

reserve

£

At 1 February 2025

64,228

Fair value reserve revaluation

20,000

At 31 January 2026

84,228

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31/1/26

31/1/25

£

R S Holmes

Balance outstanding at start of year

17,239

16,639

Amounts advanced

-

600

Amounts repaid

(600

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

16,639

17,239