2022-09-012023-08-312023-08-31false12153939FISHINU LTD2024-02-02iso4217:GBPxbrli:pure121539392022-09-01121539392023-08-31121539392022-09-012023-08-31121539392021-09-01121539392022-08-31121539392021-09-012022-08-3112153939bus:SmallEntities2022-09-012023-08-3112153939bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3112153939bus:FullAccounts2022-09-012023-08-3112153939bus:PrivateLimitedCompanyLtd2022-09-012023-08-3112153939core:WithinOneYear2023-08-3112153939core:AfterOneYear2023-08-3112153939core:WithinOneYear2022-08-3112153939core:AfterOneYear2022-08-3112153939core:ShareCapital2023-08-3112153939core:SharePremium2023-08-3112153939core:RevaluationReserve2023-08-3112153939core:OtherReservesSubtotal2023-08-3112153939core:RetainedEarningsAccumulatedLosses2023-08-3112153939core:ShareCapital2022-08-3112153939core:SharePremium2022-08-3112153939core:RevaluationReserve2022-08-3112153939core:OtherReservesSubtotal2022-08-3112153939core:RetainedEarningsAccumulatedLosses2022-08-3112153939core:LandBuildings2023-08-3112153939core:PlantMachinery2023-08-3112153939core:Vehicles2023-08-3112153939core:FurnitureFittings2023-08-3112153939core:OfficeEquipment2023-08-3112153939core:NetGoodwill2023-08-3112153939core:IntangibleAssetsOtherThanGoodwill2023-08-3112153939core:ListedExchangeTraded2023-08-3112153939core:UnlistedNon-exchangeTraded2023-08-3112153939core:LandBuildings2022-08-3112153939core:PlantMachinery2022-08-3112153939core:Vehicles2022-08-3112153939core:FurnitureFittings2022-08-3112153939core:OfficeEquipment2022-08-3112153939core:NetGoodwill2022-08-3112153939core:IntangibleAssetsOtherThanGoodwill2022-08-3112153939core:ListedExchangeTraded2022-08-3112153939core:UnlistedNon-exchangeTraded2022-08-3112153939core:LandBuildings2022-09-012023-08-3112153939core:PlantMachinery2022-09-012023-08-3112153939core:Vehicles2022-09-012023-08-3112153939core:FurnitureFittings2022-09-012023-08-3112153939core:OfficeEquipment2022-09-012023-08-3112153939core:NetGoodwill2022-09-012023-08-3112153939core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112153939core:ListedExchangeTraded2022-09-012023-08-3112153939core:UnlistedNon-exchangeTraded2022-09-012023-08-3112153939core:MoreThanFiveYears2022-09-012023-08-3112153939core:Non-currentFinancialInstruments2023-08-3112153939core:Non-currentFinancialInstruments2022-08-3112153939dpl:CostSales2022-09-012023-08-3112153939dpl:DistributionCosts2022-09-012023-08-3112153939core:LandBuildings2022-09-012023-08-3112153939core:PlantMachinery2022-09-012023-08-3112153939core:Vehicles2022-09-012023-08-3112153939core:FurnitureFittings2022-09-012023-08-3112153939core:OfficeEquipment2022-09-012023-08-3112153939dpl:AdministrativeExpenses2022-09-012023-08-3112153939core:NetGoodwill2022-09-012023-08-3112153939core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112153939dpl:GroupUndertakings2022-09-012023-08-3112153939dpl:ParticipatingInterests2022-09-012023-08-3112153939dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3112153939core:ListedExchangeTraded2022-09-012023-08-3112153939dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3112153939core:UnlistedNon-exchangeTraded2022-09-012023-08-3112153939dpl:CostSales2021-09-012022-08-3112153939dpl:DistributionCosts2021-09-012022-08-3112153939core:LandBuildings2021-09-012022-08-3112153939core:PlantMachinery2021-09-012022-08-3112153939core:Vehicles2021-09-012022-08-3112153939core:FurnitureFittings2021-09-012022-08-3112153939core:OfficeEquipment2021-09-012022-08-3112153939dpl:AdministrativeExpenses2021-09-012022-08-3112153939core:NetGoodwill2021-09-012022-08-3112153939core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3112153939dpl:GroupUndertakings2021-09-012022-08-3112153939dpl:ParticipatingInterests2021-09-012022-08-3112153939dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3112153939core:ListedExchangeTraded2021-09-012022-08-3112153939dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3112153939core:UnlistedNon-exchangeTraded2021-09-012022-08-3112153939core:NetGoodwill2023-08-3112153939core:IntangibleAssetsOtherThanGoodwill2023-08-3112153939core:LandBuildings2023-08-3112153939core:PlantMachinery2023-08-3112153939core:Vehicles2023-08-3112153939core:FurnitureFittings2023-08-3112153939core:OfficeEquipment2023-08-3112153939core:AfterOneYear2023-08-3112153939core:WithinOneYear2023-08-3112153939core:ListedExchangeTraded2023-08-3112153939core:UnlistedNon-exchangeTraded2023-08-3112153939core:ShareCapital2023-08-3112153939core:SharePremium2023-08-3112153939core:RevaluationReserve2023-08-3112153939core:OtherReservesSubtotal2023-08-3112153939core:RetainedEarningsAccumulatedLosses2023-08-3112153939core:NetGoodwill2022-08-3112153939core:IntangibleAssetsOtherThanGoodwill2022-08-3112153939core:LandBuildings2022-08-3112153939core:PlantMachinery2022-08-3112153939core:Vehicles2022-08-3112153939core:FurnitureFittings2022-08-3112153939core:OfficeEquipment2022-08-3112153939core:AfterOneYear2022-08-3112153939core:WithinOneYear2022-08-3112153939core:ListedExchangeTraded2022-08-3112153939core:UnlistedNon-exchangeTraded2022-08-3112153939core:ShareCapital2022-08-3112153939core:SharePremium2022-08-3112153939core:RevaluationReserve2022-08-3112153939core:OtherReservesSubtotal2022-08-3112153939core:RetainedEarningsAccumulatedLosses2022-08-3112153939core:NetGoodwill2021-09-0112153939core:IntangibleAssetsOtherThanGoodwill2021-09-0112153939core:LandBuildings2021-09-0112153939core:PlantMachinery2021-09-0112153939core:Vehicles2021-09-0112153939core:FurnitureFittings2021-09-0112153939core:OfficeEquipment2021-09-0112153939core:AfterOneYear2021-09-0112153939core:WithinOneYear2021-09-0112153939core:ListedExchangeTraded2021-09-0112153939core:UnlistedNon-exchangeTraded2021-09-0112153939core:ShareCapital2021-09-0112153939core:SharePremium2021-09-0112153939core:RevaluationReserve2021-09-0112153939core:OtherReservesSubtotal2021-09-0112153939core:RetainedEarningsAccumulatedLosses2021-09-0112153939core:AfterOneYear2022-09-012023-08-3112153939core:WithinOneYear2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3112153939core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3112153939core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3112153939core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3112153939core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3112153939core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3112153939bus:Director12022-09-012023-08-31

FISHINU LTD

Registered Number
12153939
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

FISHINU LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

Dr Jimmy Kidd

Registered Address

Fulford Lodge
1 Heslington Lane
York
YO10 4HW

Registered Number

12153939 (England and Wales)
FISHINU LTD
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7606-
606-
Current assets
Debtors951,97020,858
Cash at bank and on hand40724,065
52,37744,923
Creditors amounts falling due within one year10(38,454)(24,490)
Net current assets (liabilities)13,92320,433
Total assets less current liabilities14,52920,433
Creditors amounts falling due after one year11(11,500)(17,500)
Net assets3,0292,933
Capital and reserves
Called up share capital11
Profit and loss account3,0282,932
Shareholders' funds3,0292,933
The financial statements were approved and authorised for issue by the Director on 2 February 2024, and are signed on its behalf by:
Dr Jimmy Kidd
Director
Registered Company No. 12153939
FISHINU LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of dentistry.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to 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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year22
7.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions158599757
At 31 August 23158599757
Depreciation and impairment
Charge for year32119151
At 31 August 2332119151
Net book value
At 31 August 23126480606
At 31 August 22---
8.Description of nature of transactions and balances with related parties
During the year the directors owed the company. At the year end the balance of the loan was £16,718 (2022: £10,239)
9.Debtors

2023

2022

££
Trade debtors / trade receivables35,25210,620
Other debtors16,71810,238
Total51,97020,858
10.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts6,0006,000
Taxation and social security31,93417,490
Accrued liabilities and deferred income5201,000
Total38,45424,490
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts11,50017,500
Total11,50017,500