Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04678831 Mr John Fish iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04678831 2023-03-31 04678831 2024-03-31 04678831 2023-04-01 2024-03-31 04678831 frs-core:CurrentFinancialInstruments 2024-03-31 04678831 frs-core:Non-currentFinancialInstruments 2024-03-31 04678831 frs-core:FurnitureFittings 2024-03-31 04678831 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04678831 frs-core:FurnitureFittings 2023-03-31 04678831 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04678831 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04678831 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 04678831 frs-core:MotorVehicles 2023-04-01 2024-03-31 04678831 frs-core:PlantMachinery 2024-03-31 04678831 frs-core:PlantMachinery 2023-04-01 2024-03-31 04678831 frs-core:PlantMachinery 2023-03-31 04678831 frs-core:ShareCapital 2024-03-31 04678831 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04678831 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04678831 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04678831 frs-bus:SmallEntities 2023-04-01 2024-03-31 04678831 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04678831 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04678831 frs-bus:Director1 2023-04-01 2024-03-31 04678831 frs-countries:EnglandWales 2023-04-01 2024-03-31 04678831 2022-03-31 04678831 2023-03-31 04678831 2022-04-01 2023-03-31 04678831 frs-core:CurrentFinancialInstruments 2023-03-31 04678831 frs-core:Non-currentFinancialInstruments 2023-03-31 04678831 frs-core:ShareCapital 2023-03-31 04678831 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04678831
Fish Developments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04678831
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 173,714 173,275
173,714 173,275
CURRENT ASSETS
Stocks 5 114,850 114,850
Debtors 6 15,104 10,534
Cash at bank and in hand 49,291 87,206
179,245 212,590
Creditors: Amounts Falling Due Within One Year 7 (201,052 ) (227,660 )
NET CURRENT ASSETS (LIABILITIES) (21,807 ) (15,070 )
TOTAL ASSETS LESS CURRENT LIABILITIES 151,907 158,205
Creditors: Amounts Falling Due After More Than One Year 8 (22,328 ) (32,159 )
NET ASSETS 129,579 126,046
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 129,479 125,946
SHAREHOLDERS' FUNDS 129,579 126,046
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Fish
Director
17 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fish Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04678831 . The registered office is 33 West Borough, Wimborne, Dorset, BH21 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No depreciation
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 172,639 363 6,095 179,097
Additions - - 799 799
As at 31 March 2024 172,639 363 6,894 179,896
Depreciation
As at 1 April 2023 - 326 5,496 5,822
Provided during the period - 10 350 360
As at 31 March 2024 - 336 5,846 6,182
Net Book Value
As at 31 March 2024 172,639 27 1,048 173,714
As at 1 April 2023 172,639 37 599 173,275
5. Stocks
2024 2023
£ £
Work in progress 114,850 114,850
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,900 -
Prepayments and accrued income 370 334
Other debtors 11,652 8,652
VAT 182 1,548
15,104 10,534
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 9,750 9,175
Corporation tax 17,413 21,375
Other creditors 1,269 1,269
Accruals and deferred income 1,520 2,083
Director's loan account 171,100 193,758
201,052 227,660
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 22,328 32,159
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5