A.A._Fisher_(Trading)_Lim - Accounts

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

A.A. Fisher (Trading) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3, Fisher's Industrial Estate, Wiggenhall Road, Watford, Hertfordshire, WD18 0FE.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the director has a reasonable expectation that thetrue

company has adequate resources to continue in operational existence for the foreseeable future. Thus

the director continues to adopt the going concern basis of accounting in preparing the financial

statements.

Having made enquiries, the directors have concluded that there is a reasonable expectation that the

company has adequate resources to continue in operational existence for at least 12 months from the

date of signing of these financial statements. The company therefore continues to adopt the going

concern basis in preparing its financial statements.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

The average monthly number of persons (including directors) employed by the company during the period was 0 (2021 - 0).

The ultimate controlling party is W.M. Fisher.