PASSIONATE ABOUT FISH LIMITED

Company Registration Number:
05495568 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

PASSIONATE ABOUT FISH LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

PASSIONATE ABOUT FISH LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 159,575 150,918
Total fixed assets: 159,575 150,918
Current assets
Stocks: 33,300 31,515
Debtors:   15,916 18,351
Cash at bank and in hand: 169,095 197,452
Total current assets: 218,311 247,318
Creditors: amounts falling due within one year:   (50,198) (75,547)
Net current assets (liabilities): 168,113 171,771
Total assets less current liabilities: 327,688 322,689
Total net assets (liabilities): 327,688 322,689
Capital and reserves
Called up share capital: 3 3
Profit and loss account: 327,685 322,686
Shareholders funds: 327,688 322,689

The notes form part of these financial statements

PASSIONATE ABOUT FISH LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 16 July 2026
and signed on behalf of the board by:

Name: S L Mackenzie
Status: Director

The notes form part of these financial statements

PASSIONATE ABOUT FISH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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

Tangible fixed assets and depreciation policy

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. Long leasehold property - 10% straight line Plant and machinery - between 5 and 10 years on a straight line basis. Fixtures and fittings - 25% reducing balance. Motor vehicles - 25% reducing balance.

Other accounting policies

Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation Taxation for the year comprises current taxation. Tax is recognised in the Profit and Loss account. Current taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted at the Balance Sheet date. Retirement Benefits The company operates a defined contribution pension scheme. Contributions payable are charged to the profit and loss account in the period to which they relate.

PASSIONATE ABOUT FISH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 12 11

PASSIONATE ABOUT FISH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 379,043
Additions 48,052
Disposals (21,650)
At 31 March 2026 405,445
Depreciation
At 01 April 2025 228,125
Charge for year 32,624
On disposals (14,879)
At 31 March 2026 245,870
Net book value
At 31 March 2026 159,575
At 31 March 2025 150,918

PASSIONATE ABOUT FISH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Financial commitments

The company has lease commitments totalling £29,400 per annum.

PASSIONATE ABOUT FISH LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Post balance sheet events

Subsequent to the year end, the share capital of the company was increased to 100 Ordinary shares of £1 each.