Fishermann Pubs Ltd 31/01/2026 iXBRL

Company registration number: 12417903

Fishermann Pubs Ltd

Unaudited filleted financial statements

31 January 2026

Fishermann Pubs Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Fishermann Pubs Ltd

Directors and other information


	Directors	Mr M Fisher
		Mr P Mann


	Company number	12417903


	Registered office	Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Fishermann Pubs Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Fishermann Pubs Ltd

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 financial statements of Fishermann Pubs Ltd for the year ended 31 January 2026 which comprise the statement of financial position and related notes 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 /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Fishermann Pubs Ltd, as a body, in accordance with the terms of our engagement letter dated 27 October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Fishermann Pubs Ltd and state those matters that we have agreed to state to the board of directors of Fishermann Pubs Ltd 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 Fishermann Pubs Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Fishermann Pubs Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fishermann Pubs Ltd. You consider that Fishermann Pubs Ltd 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 financial statements of Fishermann Pubs Ltd. 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 financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

28 October 2026

Fishermann Pubs Ltd

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Investments	5	213,821		113,428
		_______		_______
			213,821		113,428

Current assets
Debtors	6	1,282		100
Cash at bank and in hand		5,997		8,255
		_______		_______
		7,279		8,355
Creditors: amounts falling due
within one year	7	( 103,093)		( 119,453)
		_______		_______
Net current liabilities			( 95,814)		( 111,098)
			_______		_______
Total assets less current liabilities			118,007		2,330

			_______		_______
Net assets			118,007		2,330
			_______		_______

Capital and reserves
Called up share capital			468		468
Profit and loss account			117,539		1,862
			_______		_______
Shareholders funds			118,007		2,330
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 October 2026 , and are signed on behalf of the board by:

Mr P Mann

Director

Company registration number: 12417903

Fishermann Pubs Ltd

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hicks and Company, Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Investments

	Shares in group undertakings and participating interests	Loans to group undertakings and participating interests	Total
	£	£	£
Cost
At 1 February 2025	13,538	99,889	113,427
Additions	12,965	268,211	281,176
Disposals	-	( 50,146)	( 50,146)
	_______	_______	_______
At 31 January 2026	26,503	317,954	344,457
	_______	_______	_______
Impairment
At 1 February 2025	-	-	-
Impairment	-	130,636	130,636
	_______	_______	_______
At 31 January 2026	-	130,636	130,636
	_______	_______	_______
Carrying amount
At 31 January 2026	26,503	187,318	213,821
	_______	_______	_______
At 31 January 2025	13,538	99,889	113,427
	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Other debtors	1,282	100
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	4,612	2,399
Amounts owed to group undertakings and undertakings in which the company has a participating interest	77,579	85,096
Social security and other taxes	10,863	10,304
Other creditors	10,039	21,654
	_______	_______
	103,093	119,453
	_______	_______

Details of the amounts owed to group companies are given in Note 9 Related party transactions.

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr P Mann	( 12,989)	1,182	12,989	1,182
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr P Mann	( 4,097)	( 8,892)	-	( 12,989)
		_______	_______	_______	_______

9. Related party transactions

During the year Fishermann Pubs Ltd provided management services to its subsidiaries Gone Fish Inns Ltd, Beehive Pub Co Ltd, Rose and Crown Welwyn Ltd and The Bull Whitwell Ltd with values of £77,168 (31 January 2025: £48,450), £65,666 (31 January 2025: £45,050), £82,801 (31 January 2025: £49,400) and £28,671 (31 January 2025: £23,283) respectively.At 31 January 2026 Fishermann Pubs Ltd was owed £187,318 (31 January 2025: £22,927) by Gone Fish Inns Ltd, owed £25,915 to Beehive Pub Co Ltd (31 January 2025: £85,096) and owed £51,664 to Rose and Crown Welwyn Ltd (31 January 2025: was owed £50,146).The Bull Whitwell Ltd owed £130,636 to Fishermann Pubs Ltd at 31 January 2026 (31 January 2025: £26,816). This amount is unlikely to be recovered and has been fully provided against.During the year Michael Fisher provided services to Fishermann Pubs Ltd via Crescendo Contracts and Consultancy Services Ltd with a value of £46,108 (31 January 2025: £26,462).