Benbows Fish Company Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13680932

Benbows Fish Company Ltd

Filleted Unaudited Financial Statements

31 December 2025

Benbows Fish Company Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	5	9,579	21,075
Tangible assets	6	1,232	1,615
		--------	--------
		10,811	22,690

Current assets

Debtors	7	3,100	3,141
Cash at bank and in hand		433	1,117
		-------	-------
		3,533	4,258

Creditors: amounts falling due within one year	8	( 103,459)		( 106,174)
		---------		---------
Net current liabilities			( 99,926)	( 101,916)
			--------	---------
Total assets less current liabilities			( 89,115)	( 79,226)
			--------	--------
Net liabilities			( 89,115)	( 79,226)
			--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 89,215)	( 79,326)
	--------	--------
Shareholders deficit	( 89,115)	( 79,226)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Benbows Fish Company Ltd

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

G D'Sa
Director

Company registration number: 13680932

Benbows Fish Company Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Godalming Business Centre, Woolsack Way, Godalming, Surrey, GU7 1XW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company has net liabilities of £89,115 (2024: £79,226). The Directors and Shareholders have agreed to provide the company with support and meet its liabilities for a minimum of 12 months from the date of signing the Statement of Financial Position.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy). Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025 and 31 December 2025	57,479
	--------
Amortisation
At 1 January 2025	36,404
Charge for the year	11,496
	--------
At 31 December 2025	47,900
	--------
Carrying amount
At 31 December 2025	9,579
	--------
At 31 December 2024	21,075
	--------

6. Tangible assets

	Long leasehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 January 2025	1	11,660	11,661
Additions	–	577	577
	----	--------	--------
At 31 December 2025	1	12,237	12,238
	----	--------	--------
Depreciation
At 1 January 2025	–	10,046	10,046
Charge for the year	–	960	960
	----	--------	--------
At 31 December 2025	–	11,006	11,006
	----	--------	--------
Carrying amount
At 31 December 2025	1	1,231	1,232
	----	--------	--------
At 31 December 2024	1	1,614	1,615
	----	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	–	41
Other debtors	3,100	3,100
	-------	-------
	3,100	3,141
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,146	4,521
Social security and other taxes	1,963	2,303
Other creditors	99,350	99,350
	---------	---------
	103,459	106,174
	---------	---------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	10,000	12,000
Later than 1 year and not later than 5 years	–	10,000
	--------	--------
	10,000	22,000
	--------	--------