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REGISTERED NUMBER: OC360592 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J & S FRESH FISH LLP

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

General Information | 1 |

Report of the Members | 2 |

Statement of Financial Position | 4 |

Notes to the Financial Statements | 6 |

Chartered Accountants' Report | 12 |

J & S FRESH FISH LLP

General Information

for the Year Ended 31 March 2025

| DESIGNATED MEMBERS: | Mrs S Puckett

| J Puckett

| REGISTERED OFFICE: | 469 Winchester Road

| Bassett

| Southampton

| Hampshire

| SO16 7EH

| REGISTERED NUMBER: | OC360592 (England and Wales)

| ACCOUNTANTS: | Maven Accountants Limited

| PO Box 1882

| Southampton

| Hampshire

| SO15 9JZ

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Report of the Members

for the Year Ended 31 March 2025

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of a wholesale fish brokerage. In addition, the LLP operates a retail operation selling fresh fish from their Leasehold premises in Shamrock Quay, Southampton. Further, the LLP also now offers fresh fish to Wholesale customers such as Bars & Restaurants, as well as fish preparation.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mrs S Puckett

J Puckett

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £156,489 (2024 - £2,918 profit).

MEMBERS' INTERESTS

In prior years the Members have signed a further addendum to the LLP Agreement. Under the Addendum to the LLP Agreement, the members of the LLP were required to make a minimum capital contribution of £254,975. The Members cannot with-draw this sum under the terms of the LLP Agreement.This clause was revoked in the year ended 31st March 2024 and the Members Capital Accounts were transferred to be off-set against "Amounts due from Members".

In respect to any losses that accrue, the LLP Agreement is prescriptive in that the LLP has an unconditional right to demand re-payment of losses from its members. On this basis, the LLP continues to treat any losses accruing as "Amounts Due from Members" and any profits accruing as "Amounts Due to Members".

Profits/ (losses) are allocated based on a decision taken by members, as a whole, pre year-end. On this basis, the allocation of profits/(Losses) in the year has been treated as a liability on the Balance Sheet under "Debts due to Members" or as an asset on the Balance Sheet, in respect to losses, under "Debts Due from Members".

Furthermore, as the decision over allocation of profits/ (losses) is taken pre year-end then division of profit/(losses) is allocated from "Members' other interests Reserve" to "Loans and Other debts due to/from the Members" at the Balance Sheet Date.

Drawings taken by a member, which exceed a discretionary profit share, are liable to be re-paid by that member upon demand following a decision taken by the members as a whole.

The members were required to maintain a minimum capital requirement. This decision was taken for commercial considerations and was formalised as part of the LLP Agreement. Under the agreement, members cannot demand re-payment of their capital contribution, hence any members' capital had been treated as equity in the accounts.

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Report of the Members

for the Year Ended 31 March 2025

CHARITABLE DONATIONS AND EXPENDITURE

The client has made the following Charitable Donations:-

Light for Bulgaria £1,200

Countess Mountbatten Hospice £240

Alder Trust £200

Market Place £1,525

Other £173

MEMBERS' RESPONSIBILITIES STATEMENT

The members are responsible for preparing the Report of the Members and the financial statements in accordance with applicable law and regulations.

Legislation applicable to limited liability partnerships requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under legislation applicable to limited liability partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period. In preparing these financial statements, the members are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE MEMBERS:

Mrs S Puckett - Designated member

2 February 2026

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Statement of Financial Position

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 30,681 |  | 63,567 |  |

Investments | 6 | - |  | 500 |  |

30,681 |  | 64,067 |  |

CURRENT ASSETS

Stocks | 7 | 16,986 |  | 13,761 |  |

Debtors | 8 | 234,412 |  | 317,995 |  |

Cash in hand | 1,158 |  | 395 |  |

252,556 |  | 332,151 |  |

CREDITORS

Amounts falling due within one year | 9 | 261,999 |  | 319,473 |  |

NET CURRENT (LIABILITIES)/ASSETS | (9,443 | ) | 12,678 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,238 |  | 76,745 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (6,238 | ) | (61,745 | ) |

PROVISIONS FOR LIABILITIES | (15,000 | ) | (15,000 | ) |

NET LIABILITIES ATTRIBUTABLE TO MEMBERS | - |  | - |  |

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Statement of Financial Position - continued

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | - |  | - |  |

TOTAL MEMBERS' INTERESTS

Amounts due from members | 8 | (91,006 | ) | (217,743 | ) |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 2 February 2026 and were signed by:

Mrs S Puckett - Designated member

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| J & S Fresh Fish Llp is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | EMPLOYEE INFORMATION

| The average number of employees during the year was 9 (2024 - 11 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 April 2024 | 177,578 |  | 58,116 |  | 35,099 |  |

| Additions | - |  | 11,370 |  | 320 |  |

| Disposals | (87,786 | ) | (27,905 | ) | (22,069 | ) |

| At 31 March 2025 | 89,792 |  | 41,581 |  | 13,350 |  |

| DEPRECIATION

| At 1 April 2024 | 159,667 |  | 45,496 |  | 30,349 |  |

| Charge for year | 8,641 |  | 2,440 |  | 614 |  |

| Eliminated on disposal | (78,536 | ) | (24,109 | ) | (17,907 | ) |

| At 31 March 2025 | 89,772 |  | 23,827 |  | 13,056 |  |

| NET BOOK VALUE

| At 31 March 2025 | 20 |  | 17,754 |  | 294 |  |

| At 31 March 2024 | 17,911 |  | 12,620 |  | 4,750 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 66,312 |  | 12,765 |  | 349,870 |  |

| Additions | - |  | 332 |  | 12,022 |  |

| Disposals | (23,195 | ) | (10,590 | ) | (171,545 | ) |

| At 31 March 2025 | 43,117 |  | 2,507 |  | 190,347 |  |

| DEPRECIATION

| At 1 April 2024 | 38,196 |  | 12,595 |  | 286,303 |  |

| Charge for year | 4,218 |  | 50 |  | 15,963 |  |

| Eliminated on disposal | (11,628 | ) | (10,420 | ) | (142,600 | ) |

| At 31 March 2025 | 30,786 |  | 2,225 |  | 159,666 |  |

| NET BOOK VALUE

| At 31 March 2025 | 12,331 |  | 282 |  | 30,681 |  |

| At 31 March 2024 | 28,116 |  | 170 |  | 63,567 |  |

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 2,400 |  | 62,212 |  | 64,612 |  |

| Disposals | (2,400 | ) | (19,995 | ) | (22,395 | ) |

| At 31 March 2025 | - |  | 42,217 |  | 42,217 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 34,684 |  | 34,684 |  |

| Eliminated on disposal | - |  | (8,748 | ) | (8,748 | ) |

| At 31 March 2025 | - |  | 25,936 |  | 25,936 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 16,281 |  | 16,281 |  |

| At 31 March 2024 | 2,400 |  | 27,528 |  | 29,928 |  |

6. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 April 2024 | 500 |  |

| Disposals | (500 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 500 |  |

7. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Finished goods | 16,986 |  | 13,761 |  |

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 55,878 |  | 91,866 |  |

| Other debtors | 178,534 |  | 226,129 |  |

234,412 |  | 317,995 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts (see note 11) | 83,066 |  | 94,401 |  |

| Hire purchase contracts (see note 12) | 4,226 |  | 8,636 |  |

| Trade creditors | 146,477 |  | 189,017 |  |

| Taxation and social security | 1,523 |  | 2,158 |  |

| Other creditors | 26,707 |  | 25,261 |  |

261,999 |  | 319,473 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 11) | 1,605 |  | 41,779 |  |

| Hire purchase contracts (see note 12) | 4,633 |  | 19,966 |  |

6,238 |  | 61,745 |  |

11. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 34,154 |  | 22,228 |  |

| Bank loans - less than 1 yr | 48,912 |  | 72,173 |  |

| Loans | 20,000 |  | 20,000 |  |

103,066 |  | 114,401 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 1,605 |  | 40,174 |  |

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | LOANS - continued

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 1,605 |  |

12. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.3.25 |  | 31.3.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 4,226 |  | 8,636 |  |

| Between one and five years | 4,633 |  | 19,966 |  |

8,859 |  | 28,602 |  |

| Non-cancellable |

| operating leases |

| 31.3.25 |  | 31.3.24

£ | £ |

| Within one year | 15,500 |  | 30,000 |  |

| Between one and five years | 32,500 |  | - |  |

48,000 |  | 30,000 |  |

13. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank overdrafts | 34,154 |  | 22,228 |  |

| The Bank Overdraft is secured through a debenture.

14. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is The Designated Members,J&S Puckett.

J & S FRESH FISH LLP (REGISTERED NUMBER: OC360592)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

15. | CAPITAL ACCOUNT

| In accordance with Clause 9.10 of the LLP Agreement, no Member of the LLP may withdraw or receive back any part of the sum credited to his Capital Account. On this basis, the LLP has the unconditional right to refuse redemption of the Capital Account. In accordance with Section 22 of FRS102, the LLP considers the capital account to be "equity" and has disclosed this accordingly. The Balance on the members' capital account, as at the year-end, is £NIL (2024:£Nil).

| This clause has been revoked by the Members, during the previous year, and hence the Capital Account balance was transferred against "Amounts Due from Members".

16. | AMOUNTS DUE FROM MEMBERS

| At the year-end date, the LLP was owed the following amounts by the members

| Mrs S J Puckett: £24,739 (2024:£119,075)

| Mr J Puckett: £66,267 (2024:£98,667)

| In accordance with Clause 11.3 of the LLP Agreement any loan due from the Member, to the LLP, shall be repayable by that Member to the LLP as agreed and directed by the Members.

| This Debt is unsecured and ranks pari passu with "Other Debtors".

Chartered Accountants' Report to the Members

on the Unaudited Financial Statements of

J & S Fresh Fish Llp

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of J & S Fresh Fish Llp for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of J & S Fresh Fish Llp, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J & S Fresh Fish Llp and state those matters that we have agreed to state to the members of J & S Fresh Fish Llp, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & S Fresh Fish Llp and its members, as a body, for our work or for this report.

It is your duty to ensure that J & S Fresh Fish Llp has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J & S Fresh Fish Llp. You consider that J & S Fresh Fish Llp is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J & S Fresh Fish Llp. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

2 February 2026