Chapmans Fish Brokers Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 6

Chapmans Fish Brokers Limited

Balance Sheet

30 November 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	13,288	29,218
Cash at bank and in hand		1,011	97
		14,299	29,315
Creditors: Amounts falling due within one year	5	(8,182)	(11,349)
Total assets less current liabilities		6,117	17,966
Creditors: Amounts falling due after more than one year	5	-	(6,667)
Net assets		6,117	11,299
Capital and reserves
Called up share capital	7	1,000	1,000
Profit and loss account		5,117	10,299
Shareholders' funds		6,117	11,299

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 28 August 2026 and signed on its behalf by:
 

......................................... L G Genge Director

Company Registration Number: 05818919

Chapmans Fish Brokers Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2a/2b Victoria Business Park
Roche
St. Austell
Cornwall
PL26 8LX
United Kingdom

The principal place of business is:
Units 5 & 6
Hornet Business Estate
Quarry Hill Road
Sevenoaks
Kent
TN15 8QW
United Kingdom

These financial statements were authorised for issue by the Board on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Chapmans Fish Brokers Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 November 2025

Going concern

The financial statements have been prepared on a basis other than going concern.

The directors anticipate that the company, which has not been generating turnover for an extended period, will be wound up within the next 12 months. Accordingly, the directors do not consider it appropriate to prepare the financial statements on the going concern basis. The company is in a net asset position, and we expect that all liabilities will be settled before the company is wound up.

As a result, the financial statements have been prepared on a basis other than going concern. Under this basis, assets are stated at their estimated realisable values and liabilities are stated at their anticipated settlement amounts. Provisions have been made for all known liabilities and for any anticipated losses arising from the cessation of trading, including costs associated with closure.

The financial statements do not include any adjustments that would arise if the company were able to continue as a going concern.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Chapmans Fish Brokers Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 November 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.


 

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (2024 - 2).

4

Debtors

	2025 £	2024 £
Amounts owed by group undertakings	13,288	27,617
Other debtors	-	1,601
	13,288	29,218

Chapmans Fish Brokers Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 November 2025

5

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	6	5,833	10,000
Other creditors		2,349	1,349
		8,182	11,349