Registration number: SC754625

Fishy Fishy Limited

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 11

Fishy Fishy Limited

Company Information

Director

Mr John Unkles Stewart

Registered office

13 George Street Oban Argyll Scotland PA34 5RU

Accountants

Jack MacDonald & Co Cuan Aille 1 Aldersyde Taynuilt Argyll PA35 1AG

Fishy Fishy Limited

Director's Report for the Year Ended 31 January 2026

The director presents his report and the financial statements for the year ended 31 January 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr John Unkles Stewart

Mr Callum MacLeod (ceased 30 April 2025)

Principal activity

The principal activity of the company is operating a fish & chip shop

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 12 August 2026
 

......................................... Mr John Unkles Stewart Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Fishy Fishy Limited
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fishy Fishy Limited for the year ended 31 January 2026 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Fishy Fishy Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fishy Fishy Limited and state those matters that we have agreed to state to the Board of Directors of Fishy Fishy Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fishy Fishy Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fishy Fishy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Fishy Fishy Limited. You consider that Fishy Fishy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fishy Fishy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Jack MacDonald & Co
Cuan Aille
1 Aldersyde
Taynuilt
Argyll
PA35 1AG

12 August 2026

Fishy Fishy Limited

Profit and Loss Account for the Year Ended 31 January 2026

	Note	2026 £	2025 £
Turnover		1,063,310	734,171
Cost of sales		(387,066)	(319,316)
Gross profit		676,244	414,855
Administrative expenses		(697,274)	(535,454)
Other operating income		7,490	-
Operating loss		(13,540)	(120,599)
Interest payable and similar expenses		(645)	-
Loss before tax	3	(14,185)	(120,599)
Loss for the financial year		(14,185)	(120,599)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Fishy Fishy Limited

Statement of Comprehensive Income for the Year Ended 31 January 2026

	2026 £	2025 £
Loss for the year	(14,185)	(120,599)
Total comprehensive income for the year	(14,185)	(120,599)

Fishy Fishy Limited

(Registration number: SC754625)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	240,800	260,046
Current assets
Debtors	5	21,380	-
Cash at bank and in hand		100	-
		21,480	-
Creditors: Amounts falling due within one year	6	(419,044)	(402,625)
Net current liabilities		(397,564)	(402,625)
Net liabilities		(156,764)	(142,579)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(156,864)	(142,679)
Shareholders' deficit		(156,764)	(142,579)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 12 August 2026
 

......................................... Mr John Unkles Stewart Director

Fishy Fishy Limited

Statement of Changes in Equity for the Year Ended 31 January 2026

	Share capital £	Retained earnings £	Total £
At 1 February 2025	100	(142,679)	(142,579)
Loss for the year	-	(14,185)	(14,185)
At 31 January 2026	100	(156,864)	(156,764)

	Share capital £	Retained earnings £	Total £
At 1 February 2024	100	(22,080)	(21,980)
Loss for the year	-	(120,599)	(120,599)
At 31 January 2025	100	(142,679)	(142,579)

Fishy Fishy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	20% reducing balance
Fixtures & fittings	10% reducing balance
Land & buildings	in accordance with the property

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fishy Fishy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Fishy Fishy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2025 - 6).

3	Loss before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	27,324	31,261

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	100,000	70,000	121,307	291,307
Additions	-	-	8,078	8,078
At 31 January 2026	100,000	70,000	129,385	299,385
Depreciation
At 1 February 2025	-	7,000	24,261	31,261
Charge for the year	-	6,300	21,024	27,324
At 31 January 2026	-	13,300	45,285	58,585
Carrying amount
At 31 January 2026	100,000	56,700	84,100	240,800
At 31 January 2025	100,000	63,000	97,046	260,046

Included within the net book value of land and buildings above is £100,000 (2025 - £100,000) in respect of long leasehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Other debtors	21,380	-
	21,380	-

Fishy Fishy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	34,573	12,529
Trade creditors		27,137	24,978
Taxation and social security		51,104	34,581
Accruals and deferred income		900	900
Other creditors		305,330	329,637
		419,044	402,625

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	34,573	12,529