Campster_Fish__Chips_Ltd_31_Jan_2026_companies_house_set_of

Campster Fish & Chips Ltd

Statement of Financial Position

31 January 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	5	125,274		94,807
Current assets
Stocks		3,403		2,697
Debtors	6	151,223		151,223
Cash at bank and in hand		126,855		83,532
		281,481		237,452
Creditors: amounts falling due within one year	7	(174,355	)	(135,299	)
Net current assets		107,126		102,153
Total assets less current liabilities		232,400		196,960
Creditors: amounts falling due after more than one year	8	(58,385	)	(78,105	)
Net assets		174,015		118,855
Capital and reserves
Called up share capital		14		14
Profit and loss account		174,001		118,841
Shareholders funds		174,015		118,855

For the 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 financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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 income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

30 October 2026

, and are signed on behalf of the board by:

L Hutchison

Director

Company registration number:

SC414446

Campster Fish & Chips Ltd

Notes to the Financial Statements

Year ended

31 January 2026

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is

6 Achnacree Bay View

North Connel

Oban

PA37 1AF

, Scotland.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	25% straight line
Office equipment	25% straight line
Fixtures and fittings	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was

(2025:

12.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 February 2025	-	220,219	220,219
Additions	51,373	3,775	55,148
At 31 January 2026	51,373	223,994	275,367
Depreciation
At 1 February 2025	-	125,412	125,412
Charge	-	24,681	24,681
At 31 January 2026	-	150,093	150,093
Carrying amount
At 31 January 2026	51,373	73,901	125,274
At 31 January 2025	-	94,807	94,807

6 Debtors

	2026		2025
	£		£
Other debtors	151,223		151,223

7 Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	9,895	15,966
Trade creditors	15,005	4,437
Taxation and social security	120,269	85,758
Other creditors	29,186	29,138
	174,355	135,299

8 Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	58,385		78,105