REGISTERED NUMBER: 12073596 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

REBEL FISH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss P Wood

REGISTERED OFFICE:

23 Chantry Lane

Grimsby

N E Lincolnshire

DN31 2LP

REGISTERED NUMBER:

12073596 (England and Wales)

ACCOUNTANTS:

D Flynn Associates Limited

Chartered Certified Accountants

and Business Advisors

23 Chantry Lane

Grimsby

N E Lincolnshire

DN31 2LP

FIXED ASSETS

118,414

Tangible assets

4

152,338

CURRENT ASSETS

60,227

Stocks

60,743

761,955

Debtors

5

1,063,510

127,403

Cash at bank and in hand

293,955

949,585

1,418,208

CREDITORS

672,790

Amounts falling due within one year

6

1,159,255

276,795

NET CURRENT ASSETS

258,953

395,209

TOTAL ASSETS LESS CURRENT LIABILITIES

411,291

CREDITORS

4,977

Amounts falling due after more than one year

7

-

390,232

NET ASSETS

411,291

CAPITAL AND RESERVES

2

Called up share capital

2

390,230

Retained earnings

411,289

390,232

411,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

Miss P Wood - Director

1.	STATUTORY INFORMATION

Rebel Fish Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

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 and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

180,395

Additions

69,869

Disposals

(7,549

)

At 28 February 2026

242,715

DEPRECIATION

At 1 March 2025

61,981

Charge for year

32,141

Eliminated on disposal

(3,745

)

At 28 February 2026

90,377

NET BOOK VALUE

At 28 February 2026

152,338

At 28 February 2025

118,414

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

1,023,098

735,603

Other debtors

40,412

26,352

1,063,510

761,955

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

4,977

4,967

Trade creditors

1,100,957

610,910

Taxation and social security

7,822

6,872

Other creditors

45,499

50,041

1,159,255

672,790

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

-

4,977