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Registered Number: 13083628
England and Wales

 

 

 

THE FISH LIKES TO SWIM LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Directors Mr Rafal Tetich
Mr Haralambos Petrakas
Registered Number 13083628
Registered Office 41 Meeting House Lane
Brighton
BN1 1HB
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B15 3EZ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 33,103    38,805 
33,103    38,805 
Current assets      
Stocks 4 6,505    6,505 
Debtors 5 28,528    26,826 
Cash at bank and in hand 5,959    4,183 
40,992    37,514 
Creditors: amount falling due within one year 6 (112,571)   (40,935)
Net current assets (71,579)   (3,421)
 
Total assets less current liabilities (38,476)   35,384 
Creditors: amount falling due after more than one year 7 (19,520)   (115,140)
Net assets (57,996)   (79,756)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (57,997)   (79,757)
Shareholders' funds (57,996)   (79,756)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 September 2024 and were signed on its behalf by:


-------------------------------
Mr Rafal Tetich
Director
2
General Information
The Fish Likes To Swim Limited is a private company, limited by shares, registered in England and Wales, registration number 13083628, registration address 41 Meeting House Lane, Brighton, BN1 1HB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 20 % Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2023 3,038    46,310    9,036    1,876    60,260 
Additions   3,985      397    4,382 
Disposals        
At 31 December 2023 3,038    50,295    9,036    2,273    64,642 
Depreciation
At 01 January 2023   17,106    3,703    646    21,455 
Charge for year   8,297    1,333    454    10,084 
On disposals        
At 31 December 2023   25,403    5,036    1,100    31,539 
Net book values
Closing balance as at 31 December 2023 3,038    24,892    4,000    1,173    33,103 
Opening balance as at 01 January 2023 3,038    29,204    5,333    1,230    38,805 


4.

Stocks

2023
£
  2022
£
Stocks 6,505    6,505 
6,505    6,505 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 14,028    11,649 
Other Debtors   677 
14,028    12,326 

5.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors 14,500    14,500 
14,500    14,500 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 13,147    4,062 
PAYE & Social Security 38    4 
Accrued Expenses 4,017    6,826 
Other Creditors 50,886    8,373 
Directors' Current Accounts 44,483    21,670 
112,571    40,935 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 19,520    115,140 
19,520    115,140 

3