JONAS FISH LTD - Accounts

JONAS FISH LTD
Contents Page
For the year ended 31 January 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

JONAS FISH LTD
Company Information
For the year ended 31 January 2026

Director	KOVACS Peter
Registered Number	13167553
Registered Office	DAVLYN, THE BACK OFFICE C/O JLBAS HALL LANE HALL LANE, APPLEY BRIDGE WRIGHTINGTON WN6 9EL
Accountants	J.L.Bookkeeping and Advice Services Ltd Paddock Business Centre 2 Paddock Road Skelmersdale WN8 9PL

1

JONAS FISH LTD
Director's Report
For the year ended 31 January 2026

Director's report and financial statements

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

Principal activities

Principal activity of the company during the financial year was of ...

Director

The director who served the company throughout the year was as follows:

KOVACS Peter

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
KOVACS Peter
Director

Date approved: 31 October 2026

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JONAS FISH LTD Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. J.L.Bookkeeping and Advice Services Ltd 31 January 2026 .................................................... J.L.Bookkeeping and Advice Services Ltd Paddock Business Centre 2 Paddock Road Skelmersdale WN8 9PL 31 October 2026 3

JONAS FISH LTD
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
J.L.Bookkeeping and Advice Services Ltd
31 January 2026

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

J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
31 October 2026

3

JONAS FISH LTD
Income Statement
For the year ended 31 January 2026

	2026 £	2025 £
Turnover	1,344,992	1,317,856
Cost of sales	(1,145,752)	(1,047,422)
Gross profit	199,240	270,434
Selling and distribution costs	(141,041)	(166,589)
Administrative expenses	(41,293)	(55,323)
Operating profit	16,906	48,522
Profit/(Loss) on ordinary activities before taxation	16,906	48,522
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial year	16,906	48,522

4

JONAS FISH LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	7,200	0
		7,200	0
Current assets
Debtors	4	11,726	1,115
Cash at bank and in hand		173,493	201,026
		185,219	202,141
Creditors: amount falling due within one year	5	(26,847)	(53,475)
Net current assets		158,372	148,666

Total assets less current liabilities		165,572	148,666
Creditors: amount falling due after more than one year	6	(20,000)	(20,000)
Net assets		145,572	128,666

Capital and reserves
Profit and loss account		145,572	128,666
Shareholders' funds		145,572	128,666

For the year ended 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the director on 31 October 2026 and were signed by:

-------------------------------
KOVACS Peter
Director

5

JONAS FISH LTD
Statement of Changes in Equity
For the year ended 31 January 2026

	Retained Earnings	Total
	£	£
At 01 February 2024	80,144	80,144
Profit/(Loss) for the year	48,522	48,522
Total comprehensive income for the year	48,522	48,522
Total investments by and distributions to owners	-	-
At 31 January 2025	128,666	128,666
At 01 February 2025	128,666	128,666
Profit/(Loss) for the year	16,906	16,906
Total comprehensive income for the year	16,906	16,906
Total investments by and distributions to owners	-	-
At 31 January 2026	145,572	145,572

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JONAS FISH LTD
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

JONAS FISH LTD is a private company, limited by shares, registered in , registration number 13167553, registration address DAVLYN, THE BACK OFFICE C/O JLBAS HALL LANE, HALL LANE, APPLEY BRIDGE WRIGHTINGTON, WN6 9EL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.

2.	Average number of employees Average number of employees during the period was 0 (2025 : 0).

3.

Intangible fixed assets

Cost	Software License	Total
	£	£
At 01 February 2025	-	-
Additions	7,200	7,200
Disposals	-	-
At 31 January 2026	7,200	7,200
Amortisation
At 01 February 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
At 31 January 2026	7,200	7,200
At 31 January 2025	-	-

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Corporation Tax	11,726	0
VAT	0	1,115
	11,726	1,115

5.

Creditors: amount falling due within one year

	2026 £		2025 £
Trade Creditors	26,847		53,475
	26,847		53,475

6.

Creditors: amount falling due after more than one year

	2026 £		2025 £
Directors' Loan Accounts	20,000		20,000
	20,000		20,000

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