Aliz Fish Limited - Filleted accounts

Registered number

07658370

Aliz Fish Limited

Filleted Accounts

31 January 2025

Aliz Fish Limited
Registered number:		07658370
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		333,333			360,000
Tangible assets	4		302,929			404,651
			636,262			764,651

Current assets
Stocks		425,650			425,650
Debtors	5	324,225			603,005
Investments held as current assets	6	400,000			400,000
Cash at bank and in hand		645,900			442,013
		1,795,775			1,870,668

Creditors: amounts falling due within one year	7	(1,072,242)			(1,178,592)

Net current assets			723,533			692,076

Total assets less current liabilities			1,359,795			1,456,727

Creditors: amounts falling due after more than one year	8		(23,295)			(71,785)



Net assets			1,336,500			1,384,942

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,335,500			1,383,942

Shareholders' funds			1,336,500			1,384,942

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ali Gokpinar
Director
Approved by the board on 27 October 2025

Aliz Fish Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			14		13


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2024					400,000
	At 31 January 2025					400,000

	Amortisation
	At 1 February 2024					40,000
	Provided during the year					26,667
	At 31 January 2025					66,667

	Net book value
	At 31 January 2025					333,333
	At 31 January 2024					360,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2024	235,000		467,506		702,506
	Additions	-		45,261		45,261
	Disposals	(10,000)		(72,368)		(82,368)
	At 31 January 2025	225,000		440,399		665,399

	Depreciation
	At 1 February 2024	91,747		206,107		297,854
	Charge for the year	42,489		83,995		126,484
	On disposals	(10,000)		(51,868)		(61,868)
	At 31 January 2025	124,236		238,234		362,470

	Net book value
	At 31 January 2025	100,764		202,165		302,929
	At 31 January 2024	143,253		261,399		404,651


5	Debtors			2025		2024
£					£

	Trade debtors			239,043		599,770
	Other debtors			85,182		3,235
				324,225		603,005


6	Investments held as current assets			2025		2024
£					£
	Fair value
	Unlisted investments			400,000		400,000



7	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			45,454		45,454
	Obligations under finance lease and hire purchase contracts			-		26,202
	Trade creditors			996,044		922,036
	Taxation and social security costs			21,379		127,535
	Other creditors			9,365		57,365
				1,072,242		1,178,592


8	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			15,152		60,607
	Obligations under finance lease and hire purchase contracts			8,143		11,178
				23,295		71,785


9	Other information

	Aliz Fish Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 36, Hazelmere Marina
	Waltham Abbey
	London
	EN9 1FJ