Sunroad Fish Bar Ltd - Filleted accounts

Registered number

12417985

Sunroad Fish Bar Ltd

Filleted Accounts

31 January 2026

Sunroad Fish Bar Ltd
Registered number:		12417985
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		25,000			25,000
Tangible assets	4		20,175			23,735
			45,175			48,735

Current assets
Stocks		14,540			10,015
Debtors	5	9,250			9,250
Cash at bank and in hand		1,258			7,049
		25,048			26,314

Creditors: amounts falling due within one year	6	(97,836)			(89,291)

Net current liabilities			(72,788)			(62,977)

Total assets less current liabilities			(27,613)			(14,242)

Creditors: amounts falling due after more than one year	7		1,167			1,167



Net liabilities			(26,446)			(13,075)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(26,447)			(13,076)

Shareholder's funds			(26,446)			(13,075)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ranbir Singh Sandhu
Director
Approved by the board on 13 October 2026

Sunroad Fish Bar Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	15% Reduced Balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 February 2025				25,000
	At 31 January 2026				25,000

	Amortisation
	At 31 January 2026				-

	Net book value
	At 31 January 2026				25,000
	At 31 January 2025				25,000



4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2025				45,620
	At 31 January 2026				45,620

	Depreciation
	At 1 February 2025				21,885
	Charge for the year				3,560
	At 31 January 2026				25,445

	Net book value
	At 31 January 2026				20,175
	At 31 January 2025				23,735


5	Debtors		2026		2025
£				£

	Other debtors		9,250		9,250


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		9,735		-
	Trade creditors		1,636		2,926
	Taxation and social security costs		1		1
	Other creditors		86,464		86,364
			97,836		89,291


7	Creditors: amounts falling due after one year		2026		2025
£				£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest		(1,167)		(1,167)


8	Other information

	Sunroad Fish Bar Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	18 Swanscombe Street
	Swanscombe
	England
	DA10 0BN