Company Registration No. 05343867 (England and Wales)
Blue Fish Global Limited
Unaudited accounts
for the year ended 31 January 2026
Blue Fish Global Limited
Unaudited accounts
Contents
Blue Fish Global Limited
Statement of financial position
as at 31 January 2026
Intangible assets
50,000
50,000
Tangible assets
113,037
117,029
Cash at bank and in hand
91,363
60,253
Creditors: amounts falling due within one year
(211,685)
(170,418)
Net current liabilities
(73,202)
(39,377)
Total assets less current liabilities
89,835
127,652
Provisions for liabilities
Deferred tax
(2,086)
(3,631)
Called up share capital
2
2
Profit and loss account
87,747
124,019
Shareholders' funds
87,749
124,021
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
Ganesh Krishna
Director
Company Registration No. 05343867
Blue Fish Global Limited
Notes to the Accounts
for the year ended 31 January 2026
Blue Fish Global Limited is a private company, limited by shares, registered in England and Wales, registration number 05343867. The registered office is Basement, Arlington Building, Bowquarter, Fairfield Road, London, E3 2UB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Blue Fish Global Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
100,000
134,445
234,445
At 31 January 2026
100,000
134,445
234,445
At 1 February 2025
-
117,416
117,416
Charge for the year
-
3,992
3,992
At 31 January 2026
-
121,408
121,408
At 31 January 2026
100,000
13,037
113,037
At 31 January 2025
100,000
17,029
117,029
Amounts falling due within one year
Other debtors
11,858
28,238
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
9,809
17,083
Other creditors
47,822
15,511
Loans from directors
134,481
99,481
Blue Fish Global Limited
Notes to the Accounts
for the year ended 31 January 2026
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 13 (2025: 14).