Registration number: 10373822

Fisk & Sons Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Fisk & Sons Limited

Company Information

Director

Ms S Vahman

Registered office

78 York Street London London England W1H 1DP

Accountants

Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Fisk & Sons Limited

(Registration number: 10373822)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	-	322
Tangible assets	5	-	358
		-	680
Current assets
Stocks	6	374,159	375,466
Debtors	7	447	1,413
Cash at bank and in hand		1,188	4,565
		375,794	381,444
Creditors: Amounts falling due within one year	8	(533,863)	(528,556)
Net current liabilities		(158,069)	(147,112)
Net liabilities		(158,069)	(146,432)
Capital and reserves
Called up share capital		1	1
Retained earnings		(158,070)	(146,433)
Shareholders' deficit		(158,069)	(146,432)

For the financial year ending 28 February 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 her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 October 2026
 

Ms S Vahman
Director

Fisk & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
78 York Street
London
London
W1H 1DP
England

These financial statements were authorised for issue by the director on 21 October 2026.

2	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.

Going concern

The company's balance sheet shows an insolvent position at the balance sheet date. The director has arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment, and accordingly considers that the company is a going concern and the financial statements have been prepared on this basis.

Revenue recognition

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

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
Furniture, fittings and equipment	33% straight line basis

Fisk & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangible assets	20% straight line basis

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.

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 at the transaction price, 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Fisk & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 March 2025	3,888	3,888
At 28 February 2026	3,888	3,888
Amortisation
At 1 March 2025	3,566	3,566
Amortisation charge	322	322
At 28 February 2026	3,888	3,888
Carrying amount
At 28 February 2026	-	-
At 28 February 2025	322	322

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	10,017	10,017
At 28 February 2026	10,017	10,017
Depreciation
At 1 March 2025	9,659	9,659
Charge for the year	358	358
At 28 February 2026	10,017	10,017
Carrying amount
At 28 February 2026	-	-
At 28 February 2025	358	358

6

Stocks

	2026 £	2025 £
Other inventories	374,159	375,466

Fisk & Sons Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Debtors

Current	2026 £	2025 £
Prepayments and accrued income	447	1,413
	447	1,413

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	1,068	662
Other taxation and social security	-	545
Accruals and deferred income	2,010	1,685
Other creditors	530,785	525,664
	533,863	528,556