REGISTERED NUMBER: 07584411 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Holt Fish Bar Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

17,635

14,878

17,635

14,878

Current assets

Stocks

2,000

2,000

Debtors

7

2,573

12,151

Cash at bank and in hand

66,363

28,076

70,936

42,227

Creditors

Amounts falling due within one year

8

(49,029

)

(38,314

)

Net current assets

21,907

3,913

Total assets less current liabilities

39,542

18,791

Creditors

Amounts falling due after more than one year

9

(45,069

)

(65,100

)

Net liabilities

(5,527

)

(46,309

)

Capital and reserves

Called up share capital

120

120

Retained earnings

(5,647

)

(46,429

)

(5,527

)

(46,309

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

Mr M I Garrard - Director

1.	Statutory information

Holt Fish Bar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07584411

Registered office:

10 Oak Street

Fakenham

Norfolk

NR21 9DY

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

10% p.a. reducing balance

Motor vehicles

-

20% p.a. reducing balance

Computer equipment

-

20% p.a. reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

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.

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.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At 31 March 2026, the company's net liabilities exceeded its net assets by £5,527 (2025: £46,309). The company owed its creditors £94,098 (2025: £103,414) at year end. It is on this continued support that the company relies to continue trading as a going concern. The accounts are therefore prepared on this basis.

4.	Employees and directors

The average number of employees during the year was 5 (2025 - 4 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

20,000

Amortisation

At 1 April 2025

and 31 March 2026

20,000

Net book value

At 31 March 2026

-

At 31 March 2025

-

6.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

25,777

1,500

400

27,677

Additions

3,664

-

999

4,663

At 31 March 2026

29,441

1,500

1,399

32,340

Depreciation

At 1 April 2025

11,569

847

383

12,799

Charge for year

1,638

131

137

1,906

At 31 March 2026

13,207

978

520

14,705

Net book value

At 31 March 2026

16,234

522

879

17,635

At 31 March 2025

14,208

653

17

14,878

7.

Debtors: amounts falling due within one year

31.3.26

31.3.25

£

£

Other debtors

2,573

12,151

8.

Creditors: amounts falling due within one year

31.3.26

31.3.25

£

£

Bank loans and overdrafts

20,031

20,031

Trade creditors

4,123

67

Social security and other taxes

-

4,464

VAT

21,283

10,618

Directors' current accounts

51

-

Accruals and deferred income

3,541

3,134

49,029

38,314

Included in bank loans and overdrafts falling due within one year is £20,031 which is secured by way of personal guarantees by the directors.

9.

Creditors: amounts falling due after more than one year

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

20,031

20,031

Bank loans - 2-5 years

25,038

45,069

45,069

65,100

Included in bank loans and overdrafts falling due after one year is £45,069 which is secured by way of personal guarantees by the directors.

10.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr M I Garrard and Ms I Denmar

Balance outstanding at start of year

-

-

Amounts advanced

-

10,283

Amounts repaid

-

(10,283

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-