Aliz Fish Limited - Filleted accounts

Registered number

07658370

Aliz Fish Limited

Filleted Accounts

31 January 2026

Aliz Fish Limited
Registered number:		07658370
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		306,667			333,333
Tangible assets	4		224,248			302,929
			530,915			636,262

Current assets
Stocks		425,650			425,650
Debtors	5	321,218			324,225
Investments held as current assets	6	400,000			400,000
Cash at bank and in hand		937,008			645,900
		2,083,876			1,795,775

Creditors: amounts falling due within one year	7	(1,283,747)			(1,072,242)

Net current assets			800,129			723,533

Total assets less current liabilities			1,331,044			1,359,795

Creditors: amounts falling due after more than one year	8		(15,152)			(23,295)

Net assets			1,315,892			1,336,500

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,314,892			1,335,500

Shareholders' funds			1,315,892			1,336,500

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ali Gokpinar
Director
Approved by the board on 23 October 2026

Aliz Fish Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			15		14


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2025					400,000
	At 31 January 2026					400,000

	Amortisation
	At 1 February 2025					66,667
	Provided during the year					26,666
	At 31 January 2026					93,333

	Net book value
	At 31 January 2026					306,667
	At 31 January 2025					333,333

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	225,000		440,399		665,399
	Additions	2,914		71,521		74,435
	Disposals	-		(117,751)		(117,751)
	At 31 January 2026	227,914		394,169		622,083

	Depreciation
	At 1 February 2025	124,236		238,234		362,470
	Charge for the year	33,101		76,958		110,059
	On disposals	-		(74,694)		(74,694)
	At 31 January 2026	157,337		240,498		397,835

	Net book value
	At 31 January 2026	70,577		153,671		224,248
	At 31 January 2025	100,764		202,165		302,929


5	Debtors			2026		2025
£					£

	Trade debtors			239,052		239,043
	Other debtors			82,166		85,182
				321,218		324,225


6	Investments held as current assets			2026		2025
£					£
	Fair value
	Unlisted investments			400,000		400,000



7	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		45,454
	Trade creditors			1,224,362		996,044
	Taxation and social security costs			30,020		21,379
	Other creditors			29,365		9,365
				1,283,747		1,072,242


8	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			15,152		15,152
	Obligations under finance lease and hire purchase contracts			-		8,143
				15,152		23,295


9	Other information

	Aliz Fish Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 36, Hazelmere Marina
	Waltham Abbey
	London
	EN9 1FJ