Put the almonds in a pan over medium high heat. Pull the pan back and forth across the burner to toss the almonds until the almonds have lightly toasted, about 3 minutes (keep a close eye, they burn quickly).
Add the almonds, red pepper, garlic, tomato puree, parsley, beer, red pepper flakes, smoked paprika salt and pepper to a food processor. Process for about one minute, then slowly add the olive oil until well combined.
Dry the cod well then salt and pepper on each side.
Heat the butter over medium heat until melted, add the garlic and beer, stirring until slightly reduced and thickened (about 5 minutes) making sure to the heat isn’t too high or the garlic will burn.
Add the cod, cooking on each side until cod is cooked through, about 3 minutes per side.
Plate the fish with some of the beer butter drizzled around the fish.
Top each filet with 2 to 3 tablespoons of Romesco sauce.