Company No: 03394328 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	4,698		5,490
Tangible assets	4	885,372		949,556
		890,070		955,046
Current assets
Stocks	5	67,351		102,575
Debtors	6	85,605		94,275
Cash at bank and in hand		126,421		236,548
		279,377		433,398
Creditors: amounts falling due within one year	7	( 533,847)		( 569,095)
Net current liabilities		(254,470)		(135,697)
Total assets less current liabilities		635,600		819,349
Creditors: amounts falling due after more than one year	8	( 411,794)		( 477,379)
Provision for liabilities		( 155,204)		( 184,493)
Net assets		68,602		157,477
Capital and reserves
Called-up share capital	9	2		2
Profit and loss account		68,600		157,475
Total shareholders' funds		68,602		157,477

For the financial year ending 31 July 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Harlees Fish and Chips Limited (registered number: 03394328) were approved and authorised for issue by the Board of Directors on 30 October 2026. They were signed on its behalf by:

Richard Derek Long Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harlees Fish and Chips Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 159 Wareham Road, Corfe Mullen, Wimborne, BH21 3LB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	5 years straight line
Other intangible assets	10 years straight line

Trademarks, patents and licences

Separately acquired patents and trademarks are included at cost and amortised in equal annual instalments over a period of [amount of years] years which is their estimated useful economic life. Provision is made for any impairment.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery etc.	15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	64		85

3. Intangible assets

	Goodwill		Other intangible assets		Total
	£		£		£
Cost
At 01 August 2025	575,500		8,370		583,870
At 31 July 2026	575,500		8,370		583,870
Accumulated amortisation
At 01 August 2025	575,500		2,880		578,380
Charge for the financial year	0		792		792
At 31 July 2026	575,500		3,672		579,172
Net book value
At 31 July 2026	0		4,698		4,698
At 31 July 2025	0		5,490		5,490

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 August 2025	728,837		1,917,151		2,645,988
Additions	35,821		30,114		65,935
Disposals	0		( 19,233)		( 19,233)
At 31 July 2026	764,658		1,928,032		2,692,690
Accumulated depreciation
At 01 August 2025	464,266		1,232,166		1,696,432
Charge for the financial year	17,269		109,291		126,560
Disposals	0		( 15,674)		( 15,674)
At 31 July 2026	481,535		1,325,783		1,807,318
Net book value
At 31 July 2026	283,123		602,249		885,372
At 31 July 2025	264,571		684,985		949,556

5. Stocks

	2026		2025
	£		£
Stocks	67,351		102,575

6. Debtors

	2026		2025
	£		£
Other debtors	85,605		94,275

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans (secured)	70,561		72,680
Trade creditors	108,343		113,539
Other taxation and social security	163,669		204,656
Obligations under finance leases and hire purchase contracts (secured)	14,000		32,149
Other creditors	177,274		146,071
	533,847		569,095

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans (secured)	391,597		463,379
Obligations under finance leases and hire purchase contracts (secured)	0		14,000
Other creditors	20,197		0
	411,794		477,379

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2026		2025
	£		£
Bank loans (secured / repayable by instalments)	145,854		169,344

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2