Farrell's Fish Fryers Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13049227

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,774		40,255

			36,774		40,255
CURRENT ASSETS
Stocks	5	2,950		2,800
Debtors	6	4,955		4,920
Cash at bank and in hand		1,503		1,538

		9,408		9,258
Creditors: Amounts Falling Due Within One Year	7	(75,688 )		(81,083 )

NET CURRENT ASSETS (LIABILITIES)			(66,280 )		(71,825 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,506 )		(31,570 )

NET LIABILITIES			(29,506 )		(31,570 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(29,606 )		(31,670 )

SHAREHOLDERS' FUNDS			(29,506)		(31,570)

Page 1

Page 2

Farrell's Fish Fryers Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Farrell

Director

29/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Farrell's Fish Fryers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13049227 . The registered office is 4 Princes Crescent, Morecambe, LA4 6BX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	40% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	46,961	35,818	2,659	85,438
Additions	6,444	-	-	6,444

As at 30 November 2025	53,405	35,818	2,659	91,882

...CONTINUED

Page 3

Page 4

Farrell's Fish Fryers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	27,404	16,403	1,376	45,183
Provided during the period	6,500	2,912	513	9,925

As at 30 November 2025	33,904	19,315	1,889	55,108

Net Book Value
As at 30 November 2025	19,501	16,503	770	36,774

As at 1 December 2024	19,557	19,415	1,283	40,255

5. Stocks

	2025	2024
	£	£
Stock	2,950	2,800

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	4,955	4,920

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,852	7,988
Other creditors	51,968	59,487
Taxation and social security	13,868	13,608

	75,688	81,083

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 4