Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC652451 Ms Helen Foster Mr James Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC652451 2025-01-31 SC652451 2026-01-31 SC652451 2025-02-01 2026-01-31 SC652451 frs-core:CurrentFinancialInstruments 2026-01-31 SC652451 frs-core:Non-currentFinancialInstruments 2026-01-31 SC652451 frs-core:MotorVehicles 2026-01-31 SC652451 frs-core:MotorVehicles 2025-02-01 2026-01-31 SC652451 frs-core:MotorVehicles 2025-01-31 SC652451 frs-core:PlantMachinery 2026-01-31 SC652451 frs-core:PlantMachinery 2025-02-01 2026-01-31 SC652451 frs-core:PlantMachinery 2025-01-31 SC652451 frs-core:ShareCapital 2026-01-31 SC652451 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC652451 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC652451 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC652451 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC652451 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC652451 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC652451 frs-bus:Director1 2025-02-01 2026-01-31 SC652451 frs-bus:Director2 2025-02-01 2026-01-31 SC652451 frs-countries:Scotland 2025-02-01 2026-01-31 SC652451 2024-01-31 SC652451 2025-01-31 SC652451 2024-02-01 2025-01-31 SC652451 frs-core:CurrentFinancialInstruments 2025-01-31 SC652451 frs-core:Non-currentFinancialInstruments 2025-01-31 SC652451 frs-core:ShareCapital 2025-01-31 SC652451 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC652451
Hashtaq Fish Company Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Mirandus Accountants Limited
5 St Bride Street
London
EC4A 4AS
Hashtaq Fish Company Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Hashtaq Fish Company Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC652451

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,648 |  | 26,785
|  |  | 22,648 |  | 26,785
CURRENT ASSETS
Stocks | 5 | 10,000 |  | 10,000 |
Debtors | 6 | 3,303 |  | 3,221 |
Cash at bank and in hand |  | 6,698 |  | 880 |
|  | 20,001 |  | 14,101 |
Creditors: Amounts Falling Due Within One Year | 7 | (132,963 ) |  | (113,248 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (112,962 ) |  | (99,147 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (90,314 ) |  | (72,362 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (10,737 ) |  | (28,181 )
NET LIABILITIES |  |  | (101,051 ) |  | (100,543 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (101,052 ) |  | (100,544 )
SHAREHOLDERS' FUNDS |  |  | (101,051) |  | (100,543)

Page 1
Page 2
Hashtaq Fish Company Limited
Balance Sheet (continued)
As At 31 January 2026
For the 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.
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms Helen Foster Director
15 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Hashtaq Fish Company Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Hashtaq Fish Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC652451 . The registered office is 98 Marchmont Road, Edinburgh, EH9 1HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | Reducing Balance Method at 20%
Motor Vehicles | Reducing Balance Method at 20%

2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value. Cost comprises purchase price and other costs incurred in bringing the stocks to their present location and condition. Net realisable value represents the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
At the year end, stock comprised mainly of food ingredients, beverages, and consumables used in the preparation of food for resale.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 13)
14 13
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 26,091 | 19,500 | 45,591
Additions | 1,525 | - | 1,525
As at 31 January 2026 | 27,616 | 19,500 | 47,116
Depreciation
As at 1 February 2025 | 14,906 | 3,900 | 18,806
Provided during the period | 2,542 | 3,120 | 5,662
As at 31 January 2026 | 17,448 | 7,020 | 24,468

...CONTINUED
Page 3
Page 4
Hashtaq Fish Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 10,168 | 12,480 | 22,648
As at 1 February 2025 | 11,185 | 15,600 | 26,785

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 10,000 |  | 10,000

Stock comprises materials held for use in the preparation and sale of food in the company’s take-away and mobile food operations. Stocks are reviewed regularly and adjusted where necessary to reflect any deterioration or obsolescence.
At the balance sheet date of 31 January 2026, stock amounted to £10,000 (Prior year: £10,000).
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,303 |  | 3,221

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,513 |  | 23,562
Other creditors | 87,926 |  | 71,058
Taxation and social security | 41,524 |  | 18,628
| 132,963 |  | 113,248

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Liberis loan | 10,737 |  | 28,181

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4