1 April 2025 false No description of principal activity Taxfiler 2024.6 SC804510business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC8045102025-03-31 SC8045102025-04-012026-03-31 SC804510business:AuditExemptWithAccountantsReport2025-04-012026-03-31 SC804510business:FilletedAccounts2025-04-012026-03-31 SC8045102026-03-31 SC804510business:Director12025-04-012026-03-31 SC804510business:Director22025-04-012026-03-31 SC804510business:Director32025-04-012026-03-31 SC804510business:RegisteredOffice2025-04-012026-03-31 SC8045102025-03-31 SC804510core:WithinOneYear2026-03-31 SC804510core:WithinOneYear2025-03-31 SC804510core:AfterOneYear2026-03-31 SC804510core:AfterOneYear2025-03-31 SC804510core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC804510core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC804510core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC804510core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC804510core:PreviouslyStatedAmount2026-03-31 SC804510core:PreviouslyStatedAmount2025-03-31 SC804510business:SmallEntities2025-04-012026-03-31 SC804510countries:Scotland2025-04-012026-03-31 SC804510core:PlantMachinery2025-04-012026-03-31 SC804510core:MotorVehicles2025-04-012026-03-31 SC804510core:ComputerEquipment2025-04-012026-03-31 SC804510core:PlantMachinery2025-03-31 SC804510core:MotorVehicles2025-03-31 SC804510core:ComputerEquipment2025-03-31 SC804510core:PlantMachinery2026-03-31 SC804510core:MotorVehicles2026-03-31 SC804510core:ComputerEquipment2026-03-31 SC8045102024-03-262025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC804510 (Scotland)
Fishy Businez Ltd Unaudited accounts for the year ended 31 March 2026
Fishy Businez Ltd Unaudited accounts Contents
Page
- 2 -
Fishy Businez Ltd Company Information for the year ended 31 March 2026
Directors
Simon Scott Howitt Jennifer Howitt Lily Howitt
Company Number
SC804510 (Scotland)
Registered Office
Eas Corrach Aros Isle Of Mull PA72 6JP Scotland
Accountants
The Highland Bookkeeper 2 Achnaha View Lochaline Morvern Argyll PA80 5AB
- 3 -
Fishy Businez Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
354,720 
- 
Current assets
Debtors
24,687 
- 
Cash at bank and in hand
28,144 
1,123 
52,831 
1,123 
Creditors: amounts falling due within one year
(353,037)
1,777 
Net current (liabilities)/assets
(300,206)
2,900 
Total assets less current liabilities
54,514 
2,900 
Creditors: amounts falling due after more than one year
(65,705)
(14,061)
Net liabilities
(11,191)
(11,161)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(11,291)
(11,261)
Shareholders' funds
(11,191)
(11,161)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by
Simon Scott Howitt Director Company Registration No. SC804510
- 4 -
Fishy Businez Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Fishy Businez Ltd is a private company, limited by shares, registered in Scotland, registration number SC804510. The registered office is Eas Corrach, Aros, Isle Of Mull, PA72 6JP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 yrs SL
Motor vehicles
4 yrs SL
Computer equipment
3 yrs SL
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
- 
- 
- 
- 
Additions
445,013 
7,750 
500 
453,263 
At 31 March 2026
445,013 
7,750 
500 
453,263 
Depreciation
Charge for the year
96,440 
1,938 
165 
98,543 
At 31 March 2026
96,440 
1,938 
165 
98,543 
Net book value
At 31 March 2026
348,573 
5,812 
335 
354,720 
- 5 -
Fishy Businez Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
3,692 
- 
Amounts falling due after more than one year
Trade debtors
20,995 
- 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,474 
- 
Taxes and social security
73 
- 
Proposed dividends
12,839 
- 
Loans from directors
337,651 
(1,777)
353,037 
(1,777)
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
65,705 
14,061 
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
- 6 -