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Registered number: 7992613
EDGWARE FISH LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 7992613
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,609 7,609
Tangible Assets 5 18,071 19,054
Investments 6 70,607 421,366
96,287 448,029
CURRENT ASSETS
Stocks 7 5,600 4,628
Debtors 8 541,061 208,239
Cash at bank and in hand 1,098 19,240
547,759 232,107
Creditors: Amounts Falling Due Within One Year 9 (117,767 ) (110,455 )
NET CURRENT ASSETS (LIABILITIES) 429,992 121,652
TOTAL ASSETS LESS CURRENT LIABILITIES 526,279 569,681
Creditors: Amounts Falling Due After More Than One Year 10 (172,631 ) -
NET ASSETS 353,648 569,681
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 353,647 569,680
SHAREHOLDERS' FUNDS 353,648 569,681
Page 1
Page 2
For the year ending 31 March 2025 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 Moishe Schmahl
Director
16th December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EDGWARE FISH LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 7992613 . The registered office is 7 The Promenade, Edgware, Middlesex, HA8 7JZ.
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.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 8 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% of Net Book Value
Fixtures & Fittings 25% of Net Book Value
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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 11 (2024: 11)
11 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 57,000
As at 31 March 2025 57,000
Amortisation
As at 1 April 2024 49,391
As at 31 March 2025 49,391
Net Book Value
As at 31 March 2025 7,609
As at 1 April 2024 7,609
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 28,723 99,893 128,616
Additions - 5,042 5,042
As at 31 March 2025 28,723 104,935 133,658
Depreciation
As at 1 April 2024 19,384 90,178 109,562
Provided during the period 2,335 3,690 6,025
As at 31 March 2025 21,719 93,868 115,587
Net Book Value
As at 31 March 2025 7,004 11,067 18,071
As at 1 April 2024 9,339 9,715 19,054
Page 4
Page 5
6. Investments
Unlisted Other Total
£ £ £
Cost
As at 1 April 2024 74,685 346,681 421,366
Disposals - (346,681 ) (346,681 )
As at 31 March 2025 74,685 - 74,685
Provision
As at 1 April 2024 - - -
Disposals 4,078 - 4,078
As at 31 March 2025 4,078 - 4,078
Net Book Value
As at 31 March 2025 70,607 - 70,607
As at 1 April 2024 74,685 346,681 421,366
7. Stocks
2025 2024
£ £
Finished goods 5,600 4,628
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,272 1,144
Other debtors 525,465 205,738
VAT 4,324 1,357
541,061 208,239
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 103,950 84,984
Corporation tax 13,817 25,471
117,767 110,455
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 172,631 -
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5
Page 6
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 270,000 -
Page 6