IRIS Accounts Production v23.1.0.753 04157350 Board of Directors 1.3.22 28.2.23 28.2.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure041573502022-02-28041573502023-02-28041573502022-03-012023-02-28041573502021-02-28041573502021-03-012022-02-28041573502022-02-2804157350ns16:EnglandWales2022-03-012023-02-2804157350ns15:PoundSterling2022-03-012023-02-2804157350ns11:Director12022-03-012023-02-2804157350ns11:PrivateLimitedCompanyLtd2022-03-012023-02-2804157350ns11:SmallEntities2022-03-012023-02-2804157350ns11:AuditExempt-NoAccountantsReport2022-03-012023-02-2804157350ns11:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2804157350ns11:SmallCompaniesRegimeForAccounts2022-03-012023-02-2804157350ns11:FullAccounts2022-03-012023-02-2804157350ns11:OrdinaryShareClass12022-03-012023-02-2804157350ns11:Director22022-03-012023-02-2804157350ns11:CompanySecretary12022-03-012023-02-2804157350ns11:RegisteredOffice2022-03-012023-02-2804157350ns6:CurrentFinancialInstruments2023-02-2804157350ns6:CurrentFinancialInstruments2022-02-2804157350ns6:Non-currentFinancialInstruments2023-02-2804157350ns6:Non-currentFinancialInstruments2022-02-2804157350ns6:ShareCapital2023-02-2804157350ns6:ShareCapital2022-02-2804157350ns6:RetainedEarningsAccumulatedLosses2023-02-2804157350ns6:RetainedEarningsAccumulatedLosses2022-02-2804157350ns6:LeaseholdImprovements2022-03-012023-02-2804157350ns6:PlantMachinery2022-03-012023-02-2804157350ns6:MotorVehicles2022-03-012023-02-2804157350ns6:LeaseholdImprovements2022-02-2804157350ns6:PlantMachinery2022-02-2804157350ns6:MotorVehicles2022-02-2804157350ns6:LeaseholdImprovements2023-02-2804157350ns6:PlantMachinery2023-02-2804157350ns6:MotorVehicles2023-02-2804157350ns6:LeaseholdImprovements2022-02-2804157350ns6:PlantMachinery2022-02-2804157350ns6:MotorVehicles2022-02-2804157350ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-02-2804157350ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-03-012023-02-2804157350ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2023-02-2804157350ns6:MotorVehiclesns6:LeasedAssetsHeldAsLessee2022-02-2804157350ns6:WithinOneYearns6:CurrentFinancialInstruments2023-02-2804157350ns6:WithinOneYearns6:CurrentFinancialInstruments2022-02-2804157350ns11:OrdinaryShareClass12023-02-2804157350ns11:Director112022-02-2804157350ns11:Director112021-02-2804157350ns11:Director112022-03-012023-02-2804157350ns11:Director112021-03-012022-02-2804157350ns11:Director112023-02-2804157350ns11:Director112022-02-28
REGISTERED NUMBER: 04157350 (England and Wales)








Unaudited Financial Statements

for the Year Ended 28 February 2023

for

Any Fish Limited

Any Fish Limited (Registered number: 04157350)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Any Fish Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: P O Atkinson
Mrs S Atkinson





SECRETARY: Mrs S Atkinson





REGISTERED OFFICE: 2 Merlin Mews
Houchin Street
Bishops Waltham
Hampshire
SO32 1AR





REGISTERED NUMBER: 04157350 (England and Wales)





ACCOUNTANTS: Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX

Any Fish Limited (Registered number: 04157350)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 57,083 71,146

CURRENT ASSETS
Stocks 10,000 6,000
Debtors 5 4,748 19,805
Cash at bank and in hand 378 2,546
15,126 28,351
CREDITORS
Amounts falling due within one year 6 40,625 44,251
NET CURRENT LIABILITIES (25,499 ) (15,900 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,584

55,246

CREDITORS
Amounts falling due after more than one
year

7

(26,853

)

(33,927

)

PROVISIONS FOR LIABILITIES (7,271 ) (12,010 )
NET (LIABILITIES)/ASSETS (2,540 ) 9,309

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings (2,541 ) 9,308
SHAREHOLDERS' FUNDS (2,540 ) 9,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Any Fish Limited (Registered number: 04157350)

Balance Sheet - continued
28 February 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2023 and were signed on its behalf by:





P O Atkinson - Director


Any Fish Limited (Registered number: 04157350)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Any Fish Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to leasehold
assets/property

-

25% on reducing balance
Plant & machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Short term creditors are measured at the transaction price.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Any Fish Limited (Registered number: 04157350)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to
leasehold Plant & Motor
assets/property machinery vehicles Totals
£    £    £    £   
COST
At 1 March 2022 10,580 27,581 72,229 110,390
Additions 17,152 - - 17,152
Disposals - - (21,666 ) (21,666 )
At 28 February 2023 27,732 27,581 50,563 105,876
DEPRECIATION
At 1 March 2022 2,645 12,667 23,932 39,244
Charge for year 6,272 3,729 9,027 19,028
Eliminated on disposal - - (9,479 ) (9,479 )
At 28 February 2023 8,917 16,396 23,480 48,793
NET BOOK VALUE
At 28 February 2023 18,815 11,185 27,083 57,083
At 28 February 2022 7,935 14,914 48,297 71,146

Any Fish Limited (Registered number: 04157350)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 March 2022
and 28 February 2023 40,896
DEPRECIATION
At 1 March 2022 10,224
Charge for year 7,668
At 28 February 2023 17,892
NET BOOK VALUE
At 28 February 2023 23,004
At 28 February 2022 30,672

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 1,754 1,195
Other debtors 2,994 18,610
4,748 19,805

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts 7,698 7,243
Trade creditors 22,054 31,188
Taxation and social security 5,117 1,787
Other creditors 5,756 4,033
40,625 44,251

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Hire purchase contracts 26,853 33,927

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
1 Ordinary £1 1 1

Any Fish Limited (Registered number: 04157350)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2023 and 28 February 2022:

28.2.23 28.2.22
£    £   
P O Atkinson
Balance outstanding at start of year - 1,977
Amounts repaid - (1,977 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. ULTIMATE CONTROLLING PARTY

The controlling party is P O Atkinson.