Crabhouse Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Crabhouse Limited

Balance Sheet

31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	205,180	164,362
Current assets
Stocks		24,519	28,169
Debtors	6	185,396	107,347
Cash at bank and in hand		132,334	295,088
		342,249	430,604
Creditors: Amounts falling due within one year	7	(135,103)	(271,100)
Net current assets		207,146	159,504
Total assets less current liabilities		412,326	323,866
Creditors: Amounts falling due after more than one year	7	(3,208)	(31,904)
Provisions for liabilities		(39,349)	(27,000)
Net assets		369,769	264,962
Capital and reserves
Called up share capital	9	100	100
Profit and loss account		369,669	264,862
Shareholders' funds		369,769	264,962

Crabhouse Limited

Balance Sheet

31 January 2026

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 director on 7 April 2026
 

......................................... Mr C Bloxham Director

Company Registration Number: 07532562

Crabhouse Limited

Notes to the Unaudited Financial Statements

Year Ended 31 January 2026

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:
Sigma House
Oak View Close
Edginswell Park
Torquay
Devon
TQ2 7FF

The principal place of business is:
Crab House Cafe
Ferrymans Way
Portland Road
Wyke Regis
Dorset
DT4 9YU

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.

Going concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. This depends on the continued financial support of the company's directors.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Crabhouse Limited

Notes to the Unaudited Financial Statements

Year Ended 31 January 2026

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold Property	2%, 25% and 10% straight line
Plant and Machinery	20% straight line
Fixtures and Fittings	20% straight line
Motor Vehicles	20% reducing balance
Office Equipment	20% straight line

Goodwill

Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Crabhouse Limited

Notes to the Unaudited Financial Statements

Year Ended 31 January 2026

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Crabhouse Limited

Notes to the Unaudited Financial Statements

Year Ended 31 January 2026

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Bank loans, hire purchase liabilities; 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.

Basic financial assets comprise short term trade and other debtors and cash and bank balances. Basic financial liabilities comprise short term trade and other creditors.

Except for bank loans and hire purchase liabilities, 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 and hire purchase liabilities 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 the director) during the year, was 42 (2025 - 43).

Crabhouse Limited

Notes to the Unaudited Financial Statements

Year Ended 31 January 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	200,000	200,000
At 31 January 2026	200,000	200,000
Amortisation
At 1 February 2025	200,000	200,000
At 31 January 2026	200,000	200,000
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Leasehold Property £	Motor vehicles  £	Fixtures, fittings and equipment £	Total £
Cost or valuation
At 1 February 2025	145,519	77,263	611,919	834,701
Additions	-	1,000	119,921	120,921
At 31 January 2026	145,519	78,263	731,840	955,622
Depreciation
At 1 February 2025	109,388	42,388	518,563	670,339
Charge for the year	7,594	6,975	65,534	80,103
At 31 January 2026	116,982	49,363	584,097	750,442
Carrying amount
At 31 January 2026	28,537	28,900	147,743	205,180
At 31 January 2025	36,131	34,875	93,356	164,362

Crabhouse Limited

Notes to the Unaudited Financial Statements

Year Ended 31 January 2026

6

Debtors

	Note	2026 £	2025 £
Trade debtors		1,884	1,581
Amounts owed by group undertakings and undertakings in which the company has a participating interest	11	3,163	94,325
Prepayments		8,683	9,383
Other debtors		171,666	2,058
		185,396	107,347

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	28,648	57,815
Trade creditors		8,449	8,118
Taxation and social security		14,923	43,277
Other creditors		60,758	126,570
Accruals and deferred income		22,325	35,320
		135,103	271,100