Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 04079659 Mr David Hayes Mrs Elizabeth Hayes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04079659 2023-06-30 04079659 2024-06-30 04079659 2023-07-01 2024-06-30 04079659 frs-core:CurrentFinancialInstruments 2024-06-30 04079659 frs-core:Non-currentFinancialInstruments 2024-06-30 04079659 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 04079659 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 04079659 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 04079659 frs-core:MotorVehicles 2024-06-30 04079659 frs-core:MotorVehicles 2023-07-01 2024-06-30 04079659 frs-core:MotorVehicles 2023-06-30 04079659 frs-core:PlantMachinery 2024-06-30 04079659 frs-core:PlantMachinery 2023-07-01 2024-06-30 04079659 frs-core:PlantMachinery 2023-06-30 04079659 frs-core:ShareCapital 2024-06-30 04079659 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04079659 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04079659 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 04079659 frs-bus:SmallEntities 2023-07-01 2024-06-30 04079659 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 04079659 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 04079659 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30 04079659 frs-bus:OrdinaryShareClass1 2024-06-30 04079659 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 04079659 frs-bus:OrdinaryShareClass2 2024-06-30 04079659 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30 04079659 frs-bus:OrdinaryShareClass3 2024-06-30 04079659 frs-bus:OrdinaryShareClass4 2023-07-01 2024-06-30 04079659 frs-bus:OrdinaryShareClass4 2024-06-30 04079659 frs-bus:Director1 2023-07-01 2024-06-30 04079659 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 04079659 frs-countries:EnglandWales 2023-07-01 2024-06-30 04079659 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 04079659 2022-06-30 04079659 2023-06-30 04079659 2022-07-01 2023-06-30 04079659 frs-core:CurrentFinancialInstruments 2023-06-30 04079659 frs-core:Non-currentFinancialInstruments 2023-06-30 04079659 frs-core:WithinOneYear 2023-06-30 04079659 frs-core:ShareCapital 2023-06-30 04079659 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 04079659 frs-bus:OrdinaryShareClass1 2022-07-01 2023-06-30 04079659 frs-bus:OrdinaryShareClass2 2022-07-01 2023-06-30 04079659 frs-bus:OrdinaryShareClass3 2022-07-01 2023-06-30 04079659 frs-bus:OrdinaryShareClass4 2022-07-01 2023-06-30
Registered number: 04079659
First For Fish Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04079659
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,310 64,569
56,310 64,569
CURRENT ASSETS
Stocks 5 750 750
Debtors 6 155,119 354,480
Cash at bank and in hand 256,280 82,726
412,149 437,956
Creditors: Amounts Falling Due Within One Year 7 (328,652 ) (332,152 )
NET CURRENT ASSETS (LIABILITIES) 83,497 105,804
TOTAL ASSETS LESS CURRENT LIABILITIES 139,807 170,373
Creditors: Amounts Falling Due After More Than One Year 8 (29,288 ) (35,245 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,078 ) (15,729 )
NET ASSETS 96,441 119,399
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 96,341 119,299
SHAREHOLDERS' FUNDS 96,441 119,399
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For the year ending 30 June 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 David Hayes
Director
27th June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
First For Fish Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04079659 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Leasehold Straight Line over remaining life of 15 year lease
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
2.6. 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 year 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.
...CONTINUED
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2.6. Taxation - continued
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
Sales, marketing and distribution 5 4
7 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 July 2023 15,977 10,652 98,223 124,852
Additions - 10,723 - 10,723
As at 30 June 2024 15,977 21,375 98,223 135,575
Depreciation
As at 1 July 2023 14,324 3,861 42,098 60,283
Provided during the period 1,653 3,297 14,032 18,982
As at 30 June 2024 15,977 7,158 56,130 79,265
Net Book Value
As at 30 June 2024 - 14,217 42,093 56,310
As at 1 July 2023 1,653 6,791 56,125 64,569
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2024 2023
£ £
Finished goods 750 750
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Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 148,442 349,316
Other debtors 6,677 5,164
155,119 354,480
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 130,791 188,988
Bank loans and overdrafts 5,957 6,522
Corporation tax 67,737 61,082
Other taxes and social security - 9,581
Other creditors 25,412 689
Accruals and deferred income 5,886 3,856
Director's loan account 92,869 61,434
328,652 332,152
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 29,288 35,245
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans - 11,417
9. Secured Creditors
Of the creditors the following amounts are secured.
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each - 100
75 Ordinary A shares of £ 1.000 each 75 -
15 Ordinary B shares of £ 1.000 each 15 -
10 Ordinary C shares of £ 1.000 each 10 -
100 100
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 17,862
- 17,862
13. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £412 (2023: £689) were due to the fund. They are included in Other Creditors.
14. Related Party Transactions
Director and shareholdersThe director has personally guaranteed the company's bank borrowings up to a limit of £22,000. The director and shareholders have a loan with the company with funds being lent on an unsecured, interest free basis with no fixed date for repayment. The balance owed to/(from) the directors and shareholders at the year end amounted to £117,869 (2023: £61,434).

Director and shareholders

The director has personally guaranteed the company's bank borrowings up to a limit of £22,000. The director and shareholders have a loan with the company with funds being lent on an unsecured, interest free basis with no fixed date for repayment. The balance owed to/(from) the directors and shareholders at the year end amounted to £117,869 (2023: £61,434).

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