Hashtaq Fish Company Limited

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

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)

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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.

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)

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

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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

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