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Registration number: 09410783

Fisher London Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Fisher London Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Fisher London Limited

Company Information

Director | Hilary Fisher

Registered office | 13 John Street London United Kingdom WC1N 2ED

Accountants | Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 0RB

Fisher London Limited

(Registration number: 09410783)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Stocks | 6 | 44,688 | 64,278
Debtors | 7 | - | 3,440
Cash at bank and in hand |  | 4,701 | 6,846
|  | 49,389 | 74,564
Creditors: Amounts falling due within one year | 11 | (22,781) | (53,107)
Net assets |  | 26,608 | 21,457
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 26,607 | 21,456
Shareholders' funds |  | 26,608 | 21,457

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 February 2026

......................................... Hilary Fisher Director

Fisher London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
13 John Street
London
WC1N 2ED
United Kingdom

These financial statements were authorised for issue by the director on 26 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
It is probable that future economic benefits will flow to the entity;
When the company become entitled to the revenue that derives from the provisions of goods to a customer, usually when the goods have been collected.

Fisher London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 33% straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Fisher London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4 | Taxation

Tax charged/(credited) in the income statement

| 2026 £ | 2025 £
Current taxation |  |
UK corporation tax | 1,510 | (2,627)

Fisher London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 February 2025 | 2,164 | 2,164
At 31 January 2026 | 2,164 | 2,164
Depreciation
At 1 February 2025 | 2,164 | 2,164
At 31 January 2026 | 2,164 | 2,164
Carrying amount
At 31 January 2026 | - | -

6 | Stocks

| 2026 £ | 2025 £
Finished goods and goods for resale | 44,688 | 64,278

7 | Debtors

| 2026 £ | 2025 £
Prepayments | - | 813
Other debtors | - | 2,627
| - | 3,440

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

Fisher London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

9 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £Nil (2025 - £5,000.00) per ordinary share |  | - |  | 5,000

10 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 5,000 | 5,000

Summary of transactions with other related parties

Hilary Fisher
(Director and sole shareholder) During the year the company paid for the directors personal expenses of £6,716 (2025: £3,890) and the director received dividends of £nil (2025: £5,000). At the date of the balance sheet the amount owed to the director was £17,263 (2025: £50,149).

11 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 2,548 | 103
Accruals and deferred income | 2,970 | 2,855
Other creditors | 17,263 | 50,149
| 22,781 | 53,107