For Fish Sake Ltd - Filleted accounts

Registered number

16419153

For Fish Sake Ltd

Filleted Accounts

30 April 2026

For Fish Sake Ltd
Registered number:		16419153
Balance Sheet
as at 30 April 2026

Notes			2026
£
Fixed assets
Tangible assets	3		11,900

Current assets
Stocks		10,550
Debtors	4	437
Cash at bank and in hand		10,203
		21,190

Creditors: amounts falling due within one year	5	(19,628)

Net current assets			1,562

Net assets			13,462

Capital and reserves
Called up share capital			100
Profit and loss account			13,362

Shareholders' funds			13,462

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Alan Tom
Director
Approved by the board on 15 June 2026

For Fish Sake Ltd
Notes to the Accounts
for the period from 30 April 2025 to 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	18% reducing balance method
	Fixtures, fittings, tools and equipment	18% reducing balance method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026
Number

	Average number of persons employed by the company		5


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			14,512
	At 30 April 2026			14,512

	Depreciation
	Charge for the period			2,612
	At 30 April 2026			2,612

	Net book value
	At 30 April 2026			11,900


4	Debtors		2026
£

	Other debtors		437


5	Creditors: amounts falling due within one year		2026
£

	Trade creditors		1,200
	Taxation and social security costs		3,853
	Other creditors		14,575
			19,628


6	Other information

	For Fish Sake Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Ground Floor Shop
	49 Middlewood Road
	Sheffield
	S6 4GW