Tiny Fish Company Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 08959521 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2019

for

Tiny Fish Company Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs K M Carman

C Carman

SECRETARY:

C Carman

REGISTERED OFFICE:

Deep Hollow

Golden Ball Lane

Maidenhead

SL6 6NW

REGISTERED NUMBER:

08959521 (England and Wales)

ACCOUNTANTS:

Elver Consultancy Limited

Chartered Accountant

Suite 312

Atlas House

Caxton Lane

Wigan

Greater Manchester

WN3 6XU

The following reproduces the text of the report prepared for the directors in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act

2006, the company is only required to file a Balance Sheet. Readers are cautioned that the

Income Statement and certain other primary statements and the Report of the Directors are

not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for

your approval the financial statements of Tiny Fish Company Ltd for the year ended

31 March 2019 which comprise the Income Statement, Balance Sheet, Statement of Changes in

Equity and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Tiny Fish Company Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tiny Fish Company Ltd and state those matters that we have agreed to state to the Board of Directors of Tiny Fish Company Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiny Fish Company Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tiny Fish Company 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 Tiny Fish Company Ltd. You consider that Tiny Fish Company 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 Tiny Fish Company 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.

Elver Consultancy Limited

Chartered Accountant

Suite 312

Atlas House

Caxton Lane

Wigan

Greater Manchester

WN3 6XU

Date: .............................................

FIXED ASSETS

Intangible assets

4

453

1,613

Tangible assets

5

-

149

453

1,762

CURRENT ASSETS

Stocks

1,140

4,519

Debtors

6

-

2,652

Cash at bank and in hand

11,461

6,862

12,601

14,033

CREDITORS

Amounts falling due within one year

7

73,695

80,823

NET CURRENT LIABILITIES

(61,094

)

(66,790

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(60,641

)

(65,028

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(60,642

)

(65,029

)

SHAREHOLDERS' FUNDS

(60,641

)

(65,028

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 22 December 2019 and were signed on its behalf by:

C Carman - Director

1.	STATUTORY INFORMATION

Tiny Fish Company Ltd is a private company, limited by shares , registered in England and

Wales. The company's registered number and registered office address can be found on the

Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis of accounting, on

the assumption that the directors will continue to provide financial support to enable the

company to meet its current liabilities, which exceeded its current assets at 31st March 2018.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment

losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance

for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income

Statement, except to the extent that it relates to items recognised in other comprehensive

income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that

have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not

reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in

periods different from those in which they are recognised in financial statements. Deferred

tax is measured using tax rates and laws that have been enacted or substantively enacted

by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over

the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2018 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2018

and 31 March 2019

5,495

AMORTISATION

At 1 April 2018

3,882

Charge for year

1,160

At 31 March 2019

5,042

NET BOOK VALUE

At 31 March 2019

453

At 31 March 2018

1,613

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2018

and 31 March 2019

752

1,438

2,190

DEPRECIATION

At 1 April 2018

686

1,355

2,041

Charge for year

66

83

149

At 31 March 2019

752

1,438

2,190

NET BOOK VALUE

At 31 March 2019

-

-

-

At 31 March 2018

66

83

149

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade debtors

-

1,015

Other debtors

-

1,637

-

2,652

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.19

31.3.18

£

£

Trade creditors

1,405

571

Taxation and social security

-

273

Other creditors

72,290

79,979

73,695

80,823

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.19

31.3.18

value:

£

£

1

Ordinary

1

1

1