Company registration number 03152832 (England and Wales)
APPROACHING FISH PRODUCTIONS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
APPROACHING FISH PRODUCTIONS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
APPROACHING FISH PRODUCTIONS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
5,303
5,942
Current assets
Debtors
4
26,910
14,224
Cash at bank and in hand
2,075
77
28,985
14,301
Creditors: amounts falling due within one year
5
(2,511,848)
(2,442,914)
Net current liabilities
(2,482,863)
(2,428,613)
Total assets less current liabilities
(2,477,560)
(2,422,671)
Creditors: amounts falling due after more than one year
6
(24,257)
(15,833)
Net liabilities
(2,501,817)
(2,438,504)
Capital and reserves
Called up share capital
7
2
2
Profit and loss reserves
(2,501,819)
(2,438,506)
Total equity
(2,501,817)
(2,438,504)

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 March 2026
Bruno Coppola
Director
Company registration number 03152832 (England and Wales)
APPROACHING FISH PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Approaching Fish Productions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is c/o Coppola, Canalot Studios, 222 Kensal Road, London, United Kingdom, W10 5BN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future due to his ongoing financial support. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
APPROACHING FISH PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
101,989
Additions
1,129
At 31 March 2025
103,118
Depreciation and impairment
At 1 April 2024
96,047
Depreciation charged in the year
1,768
At 31 March 2025
97,815
Carrying amount
At 31 March 2025
5,303
At 31 March 2024
5,942
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
25,247
12,122
Other debtors
1,663
2,102
26,910
14,224
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,903
16,115
Trade creditors
-
0
2,000
Taxation and social security
65
-
0
Other creditors
2,509,880
2,424,799
2,511,848
2,442,914
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
24,257
15,833
APPROACHING FISH PRODUCTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
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