Fish Farming Level 3

About this module

Level 2 ran a farm with limited supervision. Level 3 makes you the person who designs, checks, supervises and owns the farm.

Who it is for. People who have finished Fish Farming (Level 2) and run at least one full cycle, or who can show the same skills. Ghana's framework places National Certificate I above National Proficiency II: complex, varied activities with minimal supervision. National Certificate II adds non-routine work and guiding others. This module sits near National Certificate I, and its supervising parts touch National Certificate II ideas. That is the author's judgement.

CTVET status. No CTVET aquaculture programme was found. This module is not a CTVET curriculum and is not accredited. It also is not legal, tax or financial advice. For company law, tax and big money decisions, ask a lawyer, an accountant, GRA or the Fisheries Commission.

Bridge from Level 2: what you already know

The 2025 Fisheries and Aquaculture Act (Act 1146): registration, licence, insurance, EPA and water permits
Dawn and afternoon water tests; toxic ammonia; chloride against nitrite
Biomass, day's feed, FCR, fortnightly sampling and growth charts
Tilapia breeding, sex reversal safety, catfish spawning and nursing
Pond, tank, cage and aquaponics comparison; cage break-even
Biosecurity, outbreak response, withdrawal periods, icing and smoking
Gross margin per cycle, location, marketing and accessibility

Level 2 gave one-page ideas on each of these. Level 3 goes deeper on design, hatchery scale, monitoring and feed budgets, and then adds what Level 2 did not: starting the business, keeping its books, and growing it. For general money basics, see the hub's Money Skills for Small Business Level 2 and Entrepreneurial Thinking Level 2. This manual does not repeat them. It applies them to a fish farm.

How the module works

Each unit has learning outcomes, performance criteria, the range and the evidence your assessor needs. You are judged Competent or Not Yet Competent. About 70% of the time is practical, following CTVET's Oil Palm programme split of about 30% school and 70% workplace.

Example numbers. Many sums use one made-up farm, "Ama's four-pond farm". Every price and cost for it is an example unless it has a source. Replace them with today's local prices before you plan a real farm.

Unit 1 · Design the system and meet the law

A farm is built once and licensed once. Get the design and the paperwork right before you pour a single bag of cement.

Competency standard

Learning outcome	Performance criteria — the trainee…
1.1 Choose a system	compares pond, tank, recirculating and cage systems for a given site, water, power and budget, and justifies the choice
1.2 Design a cage farm	sites and sizes cages, sets a stocking number and checks it against yield and break-even
1.3 Plan for coast, lake and river	explains what changes between Volta, coastal and Western Region river sites
1.4 Meet the operating duties of Act 1146	lists the duties and penalties and builds a compliance file for one farm

Range. One real or sample farm site; at least two systems compared. Evidence. System comparison; cage design sheet; compliance file.

Pond, tank, recirculating or cage?

System	Strength	Weakness
Earthen pond	Cheapest to build; a small commercial pond is at least 300 m²	Needs reliable water and clay soil; weak control of water and predators
Tank (concrete or plastic)	Full control of water and feeding	Needs clean water and mains power; high set-up cost
Recirculating (RAS)	Reuses water	In a Kenyan study, oxygen fell from 7.0 mg/L at 2.3 kg of fish per m³ to 1.2 mg/L at 10 kg per m³. Fish can die within hours of a power cut
Cage	Water flows through; easy to observe and harvest	Depends wholly on floating feed; wind, theft, net clogging and water problems from other farms

Lake Volta cage farms produce over 90 percent of Ghana's annual aquaculture output. Ghana has a recirculating training system at the National Aquaculture Centre, Amrahia. Designing a full RAS needs an engineer. This module teaches you to judge one, not to size its filters.

Designing a cage

The CSIR cage manual gives practical figures:

The water body should be about 8 m deep, with at least 2 m of water under the net in the dry season. Current should be gentle, about 4 cm per second. Keep clear of boat routes and pollution.
Production net mesh 1 inch; protective net 2 inch; a quarter-inch inner net holds fingerlings under 2 g. Anchor with concrete and 16 mm rope. Hang a mosquito-net feed guard inside the edge.
Stock fingerlings of at least 10 g at 50–80 per m³ of effective volume. A 5 × 5 × 5 m cage has 125 m³ and an effective volume of 112.5 m³, so 5,625–11,250 fish.
To site a cage in Lake Volta you must have the Volta River Authority approve the site first.
Regulators told one study that farms should be at least 1 km apart and set back about 85 m from the shore. That is opinion from interviews, not a rule you can quote to an inspector.
A 2024 survey of 56 Volta farms found stocking from 7 to over 130 fish per m³ and 73.2% with no water-quality monitoring. More fish is not safer.
Under Act 1146 the Minister may set the species, number and size of establishments and the carrying capacity of a designated aquaculture zone.

Lake, coast or river?

Volta: freshwater cages; VRA, EPA, Water Resources Commission and Fisheries Commission rules all apply.
Coast: in May 2026 the Ministry presented a provisional licence for Ghana's first mariculture project (cobia, red snapper and pompano), with the Fisheries Commission, EPA and Ghana Maritime Authority involved. Another report says a marine project with offshore circular cages near Prampram started in February 2026. The two reports differ, so which was "first" is not verified. Small-farmer rules for sea or lagoon cages near Takoradi were not found: ask the Fisheries Commission.
Western Region rivers: rivers such as the Pra and Ankobra have been polluted by illegal mining. Most small farms here will use ponds or tanks on a clean borehole or stream. Test the water source before you design.

Aeration

US catfish ponds commonly use about 1.5 to 2 hp of aerator per acre. That is about 3.7–4.9 hp per hectare (author's conversion). It is a starting point for another species in another country. Size your aerators from your own feeding rate, and always keep a backup.

Operating duties under Act 1146

The Fisheries and Aquaculture Act, 2025 (Act 1146) sets these duties:

Duty	Section
Commercial farm must be registered, licensed and insured	s.83
Qualify with an EPA permit (under L.I. 2504), a Water Resources Commission permit, basic training and a biosecurity plan	s.84
Apply with the species, the fee and any permit for an exotic species	s.85
Written permission to introduce or move aquatic organisms between farms	s.86
Allow inspection	s.87
Report disease immediately	s.88
Keep a water-quality monitoring system	s.89
Approval to breed, produce or sell seed	s.91
Control waste; prevent escapes; notify the Commission within 12 hours and report action within 7 working days	s.92–93
Keep records and send quarterly reports; licence can be revoked	s.95
Registered micro processing or storage; sell only wholesome fish in food-grade, labelled packs	s.97, s.110

Under section 83, running a commercial farm without registration, licence and insurance is an offence: a fine of 3,000 to 10,000 penalty units, or two to three years in prison, or both. One penalty unit is GH¢12, so that fine is GH¢36,000 to GH¢120,000 (author's arithmetic). The regulations with fees and forms were still under review at the time of writing, so the exact fee list is not verified.

Insurance. The Act requires it, but a 2020 manual said aquaculture insurance was not operating in Ghana and a later study found it non-existent. The Ghana Agricultural Insurance Pool lists an aquaculture product with no terms published. Ask the Fisheries Commission, GAIP and the National Insurance Commission in writing, and keep the answer in your file.

Design a cage

A farm uses one 5 × 5 × 5 m cage (effective volume 112.5 m³). (1) How many fingerlings at 60 per m³? (2) What is the stocking biomass if each weighs 10 g? (3) If 85% survive to 450 g, what is the harvest in kg and the kg per m³? (4) Cage farms in one Volta study broke even at 15 kg per m³. Does this cage pass? (5) What is the lowest fine, in GH¢, for operating without a licence?

Design and compliance file

Visit a pond, tank or cage farm. Draw the layout with measurements and mark water source, power, feed store and harvest point.
Choose a system for a given site and defend it in five minutes.
Build a compliance file: every permit in the table with body, fee (or "not verified"), who to ask and the date asked.
Hold a mock inspection with a classmate acting as the officer.

Ask the Commission

Phone the Fisheries Commission and ask three things: the licence fee, how insurance is handled and whether the new regulations are in force. Write the answers and the officer's name.

Unit 2 · Hatchery and fingerlings at scale

Good seed is scarce in Ghana. A farmer who can produce clean, certified fingerlings has a second business.

Competency standard

Learning outcome	Performance criteria — the trainee…
2.1 Manage broodstock	conditions, pairs and replaces tilapia broodstock and keeps pedigree records
2.2 Produce tilapia seed	collects eggs and fry, runs sex reversal safely under the trainer and nurses fingerlings
2.3 Produce catfish seed	calculates dose and timing, supervises stripping, incubation and nursing
2.4 Meet the seed rules	applies for approval, certifies stock and records every batch

Range. One tilapia and one catfish production round. Evidence. Hatchery log; calculations; seed-approval checklist.

Tilapia seed

Keep breeders apart by sex and condition them for 10–12 days on 2–3% of body weight. Replace broodstock after 1.5–2 years. A big broodstock population reduces inbreeding.
Pair males and females of similar size at 1 male to 3 females, each 80–100 g. Feed breeders at least 30% protein, 3–5% of body weight a day. Fry show in hapas after 10–15 days; collect every 7–21 days. A larger hatchery collects eggs or yolk-sac larvae every 5–7 days and incubates them in jars.
Hold collected fry at 1,000–1,500 per m² of treatment hapa or tank. Sex reversal needs 21–28 days of hormone feed for fry under 13 mm, at 10–20% of fry biomass in five meals a day. Done carefully it gives 98–100% male seed.
Then nurse for at least one month: about 750 fry per m² at 0.2 g, 450 at 0.5 g and 250 at 1 g. Use a complete 35–40% protein feed.
Only the local Akosombo strain may be farmed, and importing fish for farming is banned. Importing live aquatic organisms or eggs needs approval.

Hormone safety stays with the trainer. Methyltestosterone may cause cancer and harm fertility. At Level 3 you may follow the process and keep the records, but weighing and mixing is done only by the trainer or a trained, licensed person, with gloves, goggles, mask and protective clothing, away from flames. No pregnant or breastfeeding staff. Label and lock treated feed.

Catfish seed

All figures here are from FAO's African catfish handbook unless marked.

Ripe females carry eggs equal to 15–20% of body weight, about 600 eggs per gram (the figure varies; count locally).
Hormone doses given include hCG at 25 IU per 100 g of female and carp pituitary at 3–4 mg per kg. The trainer or vet gives the injection.
Time from injection to stripping falls with temperature: 11 hours at 25 °C, 9 at 27 °C, 8 at 28 °C, 7 at 30 °C.
One male's testis can fertilise the eggs of 10–15 females. Incubate at 100–150 eggs per litre; hatching takes about 27 hours at 25 °C and 20 at 30 °C. Larvae need external feed after the yolk is used, in 3–4 days. Females can be spawned again after about 6 weeks. Broodfish weigh 300–800 g; males are at least 200 g and 7 months old.
Nursing: about 100 larvae per m², harvest at day 35–40 at 2–3 g, with 30–40% survival. After 4–5 weeks two size groups form, and the big ones eat the small, so grade and harvest in time.

The seed rules

Approval from the Fisheries Commission is needed to breed fish, produce seed or sell seed. You may not take seed out of a hatchery without authorisation, and your quarterly report must include information on clients for seed. Long, hot journeys kill fingerlings; project teams proposed a "nursery model" with grow-out farmers as relay points. Condition fingerlings for 7 days, do not feed them for one day before transport, load 1 kg of fish to 1 kg of water, move in the cool of the day and allow fish to swim out freely.

Seed calculations

(1) A hatchery collects 60,000 tilapia fry in a week. At 1,200 per m², what hapa area holds them? (2) The fry average 0.02 g (example). What is their biomass, and what is the day's hormone feed at 20%, split into five meals? (3) After sex reversal, nursing at 750 per m² needs what area for 60,000 fry? (4) A catfish female weighs 600 g. How much egg mass at 15–20%? At 600 eggs per gram, how many eggs? (5) hCG at 25 IU per 100 g: what dose? (6) Injected at 9 pm and water at 27 °C, when do you strip? (7) 10,000 larvae go into a nursery at 100 per m²: what area, and how many fingerlings at 35% survival?

Hatchery round

Prepare breeding hapas, condition the pairs and record dates and weights.
Help collect and count fry, and record survival weekly.
Observe a catfish spawning: record temperature, injection time, stripping time, egg volume and hatch.
Write a seed-approval checklist and a batch label (date, species, number, size, source).

Seed price and demand

Ask three hatcheries for fingerling price by size, minimum order and whether they hold Fisheries Commission approval.

Unit 3 · Water, feed and growth management

Feed is most of your cost and water decides whether fish can use it. Measure both like a manager.

Competency standard

Learning outcome	Performance criteria — the trainee…
3.1 Run a monitoring programme	sets what to test, when and what action each reading triggers
3.2 Formulate and cost a feed	balances protein by the Pearson square and compares make-or-buy
3.3 Budget feed and measure performance	calculates feed needs, FCR, survival, yield and feed cost per kg of fish
3.4 Supervise sampling and records	trains a helper to sample, record and chart correctly

Range. One cage or two ponds for one cycle. Evidence. Monitoring plan and log; feed formula and budget; growth and FCR sheet.

A monitoring plan

Act 1146 expects a water-quality monitoring system. Poor water quality was the highest-ranked cause of disease in a Volta survey, yet 73.2% of farms had no monitoring.

Reading	Acceptable	When	Action if out of range
Dissolved oxygen	above 3 mg/L	Dawn, when it is lowest	Stop feeding; aerate; add fresh water
pH	6.5–8.5	Dawn and late afternoon	Check liming and algae
Temperature	25–30 °C	Daily	Feed less in extremes
Ammonia	below 0.03 mg/L	Late afternoon, when toxic ammonia peaks	Cut feed; exchange water. Aeration does not remove ammonia
Nitrite	below 0.6 mg/L	Weekly and after a bloom crash	Add salt so chloride is at least 10 times nitrite and above 20 mg/L
Turbidity	below 75 NTU	Weekly	Find the cause

Ranges for DO, pH, temperature, ammonia, nitrite and turbidity are from the Ghana cage manual. If conditions stay bad, stop feeding for a day or two, then restart in small amounts and call an officer. Clean cage nets with a brush regularly: clogged nets cut oxygen.

Feed, protein and ration

Required protein falls as fish grow, and so does the daily ration at 28 °C:

Fish size	Protein	Ration (% of fish weight per day)
under 20 g	40–45%	15–30 g: 4.5%
20–100 g	38–40%	50–70 g: 3.3%
100–250 g	33–35%	100–150 g: 2.5%; 200–300 g: 2.0%
over 450 g	28–30%	400–500 g: 1.7%; 800–900 g: 1.2%

Cage fish are fed 3 to 5 times a day. Buy only 4–6 weeks of feed, store it on pallets, and use old bags first.

Formulate with the Pearson square

The Pearson square balances one nutrient, usually crude protein, between two feeds. FAO's example makes a 45% feed from fish meal (65%) and corn gluten meal (40%): subtract diagonally to get 5 parts fish meal and 20 parts gluten meal, so 20% fish meal and 80% gluten meal. Check: 0.20 × 65 + 0.80 × 40 = 45. With more than two ingredients, split them into a group above the target and a group below, average each group, and run the square on the two averages. The square does not check energy, fats, fibre or pellet stability. Ghana's cage manual advises a complete formulated diet from a certified source, so farm-made feed needs a proven formula and a trial before you feed a whole cage. Ghana's rules for making feed for sale were not verified; the Assembly lists feed mills at GH¢750 a year. As an international guide, the Codex code of practice on good animal feeding (FAO/WHO), which also covers aquaculture and farm-made feed, says feed labels or papers should show the animal it is for, the ingredients in order of amount, the maker's contact, directions for use, a lot number, the date made and a use-before date. It also says keep records so feed can be traced and recalled, and store feed away from fertilizers and pesticides. Ask the Fisheries Commission and the Ghana Standards Authority which rules apply in Ghana.

What does feed cost?

A 15 kg bag of tilapia grower feed was listed at about GH¢221–238 in a 2024 guide, after reports of GH¢300–500 in 2023. Prices move often, so ask today. Feed was 66.7% of costs in one Volta cage study. Typical FCR for tilapia in African cages is 1.4–2.5 and Volta farmers reported 1.5–2.0.

Feed budget, step by step

Harvest biomass = fish alive × harvest weight. Gain = harvest biomass − stocking biomass.
Feed needed = gain × expected FCR. Bags = feed ÷ 15.
Feed cost = feed needed × price per kg.
Feed cost per kg of fish = FCR × feed price per kg. If this is close to the selling price, you will not make money.
Survival % = fish harvested ÷ fish stocked × 100. Yield = kg ÷ m³ (cage) or kg ÷ m² (pond).

Feed budget (example prices)

A cage is stocked with 6,750 fingerlings of 10 g. By harvest, 85% survive at 450 g. FCR is 1.7. Feed costs GH¢20 per kg (example). (1) Total gain in kg? (2) Feed needed and bags? (3) Feed cost? (4) Feed cost per kg of fish? (5) The farm-gate average for tilapia was about GH¢43 per kg in early 2025. What share of that price is feed? (6) At 200 g the cage still holds 5,738 fish: how much feed per day at 2.0%? (7) Pearson square: make a 30% protein feed from soybean meal (42%) and wheat meal (17%).

Run the numbers

Write a monitoring plan for your system and run it for four weeks, logging every reading and action.
Sample 30 fish every two weeks, chart growth and recalculate the ration.
Calculate FCR, survival and feed cost per kg for the cycle to date.
Teach a helper to sample and record. Check their sheet.

Price per kg of feed

Get the price and protein % of two feeds. Work out cost per kg and cost per kg of protein.

Unit 4 · Health, biosecurity, harvest, processing and cold chain

Disease can empty a farm; poor handling can waste a good harvest. Protect the fish, then protect the fish's quality.

Competency standard

Learning outcome	Performance criteria — the trainee…
4.1 Write and run a biosecurity plan	writes zones, entry rules, disinfection and quarantine steps and trains staff
4.2 Respond to an outbreak	reports, isolates, samples for the laboratory and records the response
4.3 Harvest and chill	plans harvest, handles fish gently and calculates ice
4.4 Process lawfully	smokes or packs fish with lower smoke chemicals and meets registration and labelling rules

Range. The training farm; one harvest; one smoking or packing batch. Evidence. Biosecurity plan and log; outbreak drill record; ice sheet; processing record.

What really kills fish on Ghanaian farms

In a 2024 survey of 56 Volta farms, every farm had outbreaks. Farmers blamed Streptococcus agalactiae (32%), ISKNV virus (32%), unknown causes (24%) and Aeromonas (9%). Estimated mortality ran from 10% to 80%. Almost all (96.3%) diagnosed by signs; only 5.9% used a laboratory. Biosecurity was informal and most farms had no quarantine. An interview study found pollution, pathogens, overstocking, overfeeding and rough handling as top factors. It reported vaccines work only if given before exposure and that farms should cut feed during outbreaks, quarantine fish moving in or out and report disease. Pond catfish in nine regions, including the Western Region, mostly suffered Edwardsiella and Aeromonas. Treat these as farmer-reported, not proven causes.

A biosecurity plan

Act 1146 makes a biosecurity plan a licence requirement. A usable plan covers:

Zones: clean (hatchery, feed store), working (ponds, cages), dirty (dead-fish pit, wash area)
One entry point with a footbath; visitors and vehicles logged
Own nets and buckets for each pond or cage group; disinfect after use (the cage manual's tables list disinfectants)
Inputs from certified sources only; quarantine new stock
Dead fish removed daily and buried or disposed at a marked site
Staff trained and signed in; boots and hands washed

Outbreak response

Stop feeding and check water. 2. Isolate affected stock and restrict movement. 3. Report immediately to the Commission or authorised person. The Commission may quarantine your farm or order fish destroyed, and you must follow its directions. 4. Take a sample: collect a dying fish in a clean scoop net, put it in a clean transparent bag, keep it on ice and send it to a laboratory with documents. 5. Record everything.

Drugs. All cage farmers in one Volta survey used antibiotics and many bought them without a prescription. Use medicines only on a vet's or officer's advice, record drug, dose and dates, and do not sell fish until the withdrawal period is over.

Harvest

Plan buyers first, do not feed at least one day before, and inspect fish health before sale. A partial harvest sells to order but stresses fish left behind, costs more feed and invites theft; a total harvest is calmer and cuts theft risk. Kill fish rapidly, use clean water and containers, keep fish off the ground and sell alive or on ice.

The cold chain

Chill fish to 0 °C as fast as possible. In the tropics use about 1 part ice to 1 part fish, in layers no thicker than half a metre.
Theoretical ice to chill 1 kg of fish from 30 °C is 0.34 kg; from 25 °C, 0.28 kg. In practice use more.
A 50 kg box at +30 °C needs about 21 kg of ice to chill, then about 3 kg an hour to keep cold (1 kg an hour per box inside a large stack).
An ASEAN guideline, not a Ghana rule, says chilled fish should be below 5 °C and frozen fish at −18 °C or colder.

Smoking and processing

The Ahotor oven uses about a third less wood than a Chorkor oven. The FTT kiln gives far less of the smoke chemical benzo(a)pyrene. Traditional Chorkor and drum smokers left smoke chemicals far above EU limits, while an improved kiln stayed within them and charcoal was cleaner than wood.
Ghana Standards include GS 929 (hygienic practice for fish) and GS 1131 (reducing smoke chemicals). Never smoke with tyres or plastic.
A micro fish processing or storage place must be registered with the Commission, which certifies it with the Food and Drugs Authority. Fish for sale must be wholesome, in food-grade packs and labelled.
The FDA registration certificate for processed food has been reported to last three years and take one to two months; fees quoted vary widely, so ask the FDA.

Ice for the road

You move four 50 kg boxes of fish at +30 °C for 3 hours. (1) Ice to chill the four boxes using the single-box figure? (2) Ice to keep them cold for 3 hours at 3 kg an hour per box? (3) Total? (4) How many kg of ice per kg of fish?

Protect and process

Write and post a one-page biosecurity plan; train a helper and test them.
Run an outbreak drill: report, isolate, sample, record.
Plan a harvest; chill a batch and log temperatures at 0, 1 and 3 hours.
Smoke or pack a batch using an improved oven or kiln; label it as the Act requires.

Know the lab

Find the nearest laboratory that tests fish samples. Note the address, the fee and how to send a sample on ice.

Unit 5 · Establish your own fish farm business

A good farmer with no registration, no budget and no plan has a hobby. Set up the business properly.

Competency standard

Learning outcome	Performance criteria — the trainee…
5.1 Choose a legal form	compares sole proprietor, partnership, company and cooperative
5.2 Register step by step	lists each body, document, fee and order for the farm
5.3 Budget and finance	prepares a start-up budget and compares financing options
5.4 Plan, staff and market	writes a one-page plan and pitch; hires and supervises lawfully; plans insurance and marketing

Range. One real or sample farm in Sekondi-Takoradi or the Western Region. Evidence. Form comparison; registration file; start-up budget; one-page plan.

Not legal or tax advice. Fees below were seen on the pages cited in 2026 and can change. Confirm each with the body before you pay. Never pay an agent to "speed up" a permit without a receipt, and never pay anyone for a TIN.

Choose the legal form

Form	Law	What to know
Sole proprietor	Registration of Business Names Act 1962 (Act 151)	Not a separate legal person; you are personally liable
Partnership	Incorporated Private Partnerships Act 1962 (Act 152)	Two to 21 members; write an agreement before money moves
Private company	Companies Act 2019 (Act 992)	Members' liability limited to unpaid shares. A 2026 guide says at least two directors, one resident in Ghana, and a company secretary; confirm with the ORC
Cooperative	Cooperative Societies Decree (NLCD 252, 1968), through the Department of Cooperatives	A new law is being drafted. Minimum members not verified

Rule of thumb (author's): start as a sole proprietor or partnership to learn; move to a company when you take large loans, contracts or investors. Exporting or importing fish products requires a company under Act 1146.

Register: steps, bodies, fees

Step	Body	Fee or time seen
1 TIN	GRA	Free; individuals use the Ghana Card PIN
2 Name search	ORC	GH¢30
3 Business name	ORC	About GH¢130; renewal GH¢70 a year
3 or partnership	ORC	GH¢270; renewal GH¢100
3 or company	ORC	GH¢585 plus 1% of stated capital; annual returns GH¢175
4 Tax route	GRA	Modified Taxation Scheme if you qualify (see Unit 6)
5 Assembly permit	STMA	Registration fee GH¢100, 250 or 500 by size; 30% penalty if unregistered; fees due by 31 March; "Fish Farming Companies, Local" listed at GH¢1,000 a year in the 2025 column. The 2024 column shows a different amount, so confirm
6 EPA environmental permit	EPA	Fee not verified; about 25 working days for complete small and medium applications
7 Water-use permit	Water Resources Commission	Fee not verified
8 Fisheries registration, licence, insurance	Fisheries Commission	Prescribed fee, not verified
9 Cage site on Volta	VRA	Approval first
10 Seed or processing	Fisheries Commission, FDA	Approval for seed (s.91) and registration for processing (s.97)
11 Fire certificate	GNFS	GH¢250 residential, GH¢500 non-residential, GH¢1,000 commercial, plus processing fees; insurers may refuse premises without one
12 Employer registration	SSNIT	When you hire
13 Government supplier	PPA	GH¢500 new, GH¢300 yearly renewal, if you sell to government bodies

An EPA permit comes under the Environmental Protection Act, 2025 (Act 1124). The Data Protection Commission and any GSA product certification were not verified for farms: ask if you keep customer lists or sell branded products. Permits take time, so apply months before you build or stock. Do not stock fish before you hold the permits you need.

Location settings that give good returns

Clean, year-round water upstream of mining and above flood level
Soil with enough clay for ponds, or deep sheltered water for cages
Mains power for aerators; a backup plan for outages
A road to Takoradi, Tarkwa or a grill-spot cluster, and near a feed dealer
A site the Assembly allows for fish farming

Equipment and start-up budget (example)

Item	GH¢ (example)
Build four 300 m² ponds	48,000
Two aerators (4,500 each)	9,000
Pump	3,500
Nets, scale	3,000
Test kits and small tools	2,500
Feed store and shed	8,000
Permits and registration	5,000
Set-up total	79,000
Working capital for the first 6 months (see Unit 6)	40,000
Start-up total	119,000

Get three written quotes for every large item. The permit line is a guess because several fees are not verified.

Financing

Own savings and a savings group: cheapest. Ghana is linking village savings and loan groups (VSLAs) to banks; keep the written rules.
Bank or microfinance: ask for the annual rate, total to repay and the repayment schedule in writing before you sign. Check the lender is licensed.
GEA, NEIP and others: the Ghana Enterprises Agency supports MSMEs. Rounds open and close. No current round was verified.
Persons with disabilities: the Assemblies' disability fund rose to 5% in 2026; GEA runs a programme for businesses owned by persons with disabilities.
Aquaculture fund: Act 1146 creates a Fisheries and Aquaculture Development Fund whose aims include help for small-scale aquaculture. A fund was announced in October 2025; whether it is open for applications was not verified.

Never pay a fee to receive a grant or loan. Real funds do not ask for mobile-money "processing fees". Call 292.

Hire and supervise

A job of six months or more needs a written contract; a written statement of terms is due within two months; annual leave is at least 15 working days; the normal limit is 8 hours a day and 40 a week; the employer provides safe conditions and PPE at no cost.
The 2026 national daily minimum wage is GH¢21.77, about GH¢588 for 27 days (author's arithmetic).
SSNIT lists the worker at 5.5% and the employer at 13% of basic salary; sources differ on how the split between pension tiers works, so ask SSNIT. On GH¢1,000 basic pay the worker pays GH¢55 and you pay GH¢130 (author's arithmetic).
Apprentices: write a short agreement with tasks, hours, allowance and the end date. Apprenticeship rules were not verified.
Safety: no one works alone at deep water; life jackets; power off before anyone enters the water.

Insurance, safety and compliance

Insure the premises (shops and business premises are required to carry cover, but section numbers were not verified because the 2006 Act was replaced by the Insurance Act 2021), the fish if you can find a product (Unit 1) and your workers. Reduce risk with backup aerators and pumps, staggered stocking, and a second buyer.

Market yourself

A farm name, signage and a WhatsApp Business profile with product catalogue and quick replies.
A free Google Business Profile so people nearby can find you. Never pay anyone to verify you.
A portfolio: photos of harvest day with permission, hygiene and ice, and written reviews.
Referrals: ask each grill spot to name one more buyer. Announce harvest dates before the harvest.

Accessibility

The Persons with Disability Act, 2006 (Act 715) is reported to give employers a tax rebate for hiring persons with disabilities and to require tools, though not always in practice. Practical changes: raised tanks instead of wading ponds, seated feeding and sorting tables, ramps to the feed store and office, large-print or audio record sheets, sign-language or written briefings, and a buddy rule at the water. These are the author's suggestions.

The one-page plan and pitch

Who you are and the problem you solve, in one sentence
Farm: system, species, size, site and permits held
Market: buyers, prices and competitors
Production numbers: fish, survival, FCR, harvest kg
Costs and price: cost per kg and break-even price
People: staff, supervisor, adviser
Money: start-up budget, sources, the ask
12-month cash-flow headline: lowest cash month
Risks and what you will do about them

Register and fund

(1) Cost to search and register a business name, and a company with stated capital of GH¢10,000? (2) What is the difference in the yearly filing cost after the first year? (3) Your start-up total is GH¢119,000. You have GH¢40,000 savings and a GH¢10,000 savings-group loan. How much is missing? (4) If a grant of GH¢30,000 is won, how large must the bank loan be? (5) A stranger offers the money for a GH¢500 "processing fee" by mobile money. What do you do?

Business file

Write the form comparison and choose a legal form with two reasons.
Build a registration file in order, with every fee, document and "not verified" item.
Complete a start-up budget with three quotes for two big items.
Write the one-page plan and rehearse a 3-minute pitch to a classmate.

Visit an office

Visit or phone the ORC, the Assembly or GEA and ask one question about registration or support. Write the answer and the officer's name.

Unit 6 · Bookkeeping and accounting for a fish farm

If you cannot show where the money went, nobody will lend you more. Keep the books so a stranger could understand them.

Competency standard

Learning outcome	Performance criteria — the trainee…
6.1 Keep the farm's records	keeps a cash book, receipts, invoices, petty cash, feed card, fish stock record, debtors and creditors
6.2 Close the month	counts cash, reconciles bank and mobile money, checks totals and calculates profit
6.3 Report	prepares an income statement, a balance sheet and a cash-flow forecast
6.4 Cost, price and depreciate	calculates cost per kg, break-even, margin and markup, and straight-line depreciation
6.5 Keep tax records	chooses a tax route and keeps SSNIT and VAT records

Range. Real books for one month and a sample cycle. Evidence. Cash book; month-end file; statements; costing sheet.

This unit builds on the hub's Money Skills for Small Business Level 2 (cash book, profit and loss, balance sheet, cash flow, break-even). Here you apply it to fish: feed stock, fish in ponds, and cycle costing.

Records a fish farm keeps

Cash book: every in and out, the same day, with a receipt number
Sales receipt: date, buyer, kg, price per kg, total, signature. Give one for every sale
Invoice: for credit buyers such as a grill spot, with the due date. Chase it; do not let it age
Petty cash: a fixed float (for example GH¢300) topped up on a voucher
Feed store card: opening bags, bags bought, bags used, closing bags. Count the shelf weekly
Fish stock record: stocked, deaths, sample weights, estimated number and biomass (your Unit 3 sheets)
Debtors and creditors list: who owes you, whom you owe, and since when
Asset register: each machine, cost, date, life and salvage value
Ledger summary: monthly totals by heading, so you see feed, labour and power trends

Sample cash book page (example)

Opening cash GH¢12,000. Feed GH¢300 a bag; tilapia sold at GH¢50 a kg (example).

Date	Details	In	Out	Balance
1	Brought forward			12,000
3	Feed, 20 bags		6,000	6,000
5	Sold 150 kg	7,500		13,500
8	Worker's pay		1,000	12,500
10	Ice and transport		350	12,150
14	Sold 120 kg	6,000		18,150
18	Electricity, aerators		400	17,750
21	Feed, 20 bags		6,000	11,750
25	Sold 200 kg	10,000		21,750
28	Owner's wage		1,500	20,250
30	Net repair		200	20,050
	Totals	23,500	15,450	20,050

Trial-style checks. (a) Opening + in − out = closing: 12,000 + 23,500 − 15,450 = 20,050. (b) Analyse the Out column: feed 12,000 + labour 1,000 + other 2,450 (ice 350, power 400, owner's wage 1,500, repair 200) = 15,450. (c) The counted cash, bank and mobile money, plus petty cash, equal GH¢20,050.

Month-end routine

Count cash and petty cash. 2. Enter every bank and MoMo item. 3. Reconcile the statement (below). 4. Add columns and run the checks above. 5. Count feed bags and compare with the card. 6. Update the fish stock record with deaths and the latest sample. 7. List debtors and creditors with ages. 8. Record depreciation. 9. Work out profit. 10. Pay yourself a fixed wage and move savings to a separate account. 11. File receipts. 12. Review costs against last month.

Profit for the month

Feed used = opening + bought − closing. With 10 bags in store at the start, 40 bought and 12 left: 38 bags × GH¢300 = GH¢11,400. Income statement:

	GH¢
Sales	23,500
Feed used	11,400
Labour	1,000
Ice and transport	350
Electricity	400
Repairs	200
Depreciation (about)	283
Profit	9,867

The owner's wage of GH¢1,500 is paid out of this profit, leaving GH¢8,367 in the business. Profit and cash differ because the cash book shows feed bought, not feed used.

Depreciation, straight line

Annual depreciation = (cost − salvage value) ÷ useful life. Two aerators at GH¢4,500, five years, nil salvage: 900 a year each, 150 a month together. Pump GH¢3,500, five years, salvage GH¢500: 600 a year, 50 a month. Nets and scale GH¢3,000, three years: 1,000 a year, about 83 a month. Total about GH¢283 a month (all example figures).

Balance sheet (example, 6 months in)

A balance sheet lists assets, liabilities and equity on one day; assets equal liabilities plus equity.

Assets	GH¢	Liabilities and equity	GH¢
Cash and bank	17,700	Owed to feed dealer	3,000
Debtors	2,000	Loan	20,000
Feed in store (12 bags)	3,600	Equity	38,100
Fish in ponds (cost to date)	24,000
Equipment, 15,500 less 1,700 depreciation	13,800
Total	61,100	Total	61,100

Fish in ponds are shown at cost until harvest here. This is the author's simplification for a small farm, not an accounting standard. Ask an accountant how to value live fish if a lender or the GRA asks.

Reconcile bank and mobile money

Compare the statement with your cash book. Adjust the cash book for items the bank knows and you do not (charges, deposits received). Adjust the statement for items you know and the bank does not (payments not yet cleared, deposits in transit). Both adjusted figures must agree.

Cost, price, break-even

Cost per kg = total cycle cost ÷ kg harvested. Break-even price = cost per kg. Margin is profit as a share of price; markup is profit as a share of cost. Always add your own wage to the cost.

Ama's four-pond farm (example). 1,200 m² stocked at 3 per m² = 3,600 fingerlings at GH¢1 each; 85% survive to 400 g, so 3,060 fish give 1,224 kg. Gain = 1,224 − 36 = 1,188 kg. At FCR 1.5 she needs 1,782 kg of feed at GH¢20 = GH¢35,640. Other costs: labour 6,000, power 2,400, lime and other 1,500, ice and transport 1,800. Cash cost for the cycle GH¢50,940, or GH¢41.62 a kg. Add six months' depreciation (GH¢1,700) for GH¢43.01 a kg. Add her wage at GH¢1,500 a month (GH¢9,000) for GH¢50.36 a kg. At an example price of GH¢50, the farm just covers its costs and pays her. In early 2025 the average farm-gate price for tilapia was about GH¢43, so selling live or iced at harvest direct to buyers is the plan, not an assumption.

A 12-month cash-flow forecast, by quarter (example)

Ponds A and B are stocked in January and July; ponds C and D in April and October. Harvest is after six months. Each pair brings in 612 kg × GH¢50 = GH¢30,600 per harvest. Opening cash GH¢40,000.

	Q1	Q2	Q3	Q4
Opening cash	40,000	29,686	34,816	39,946
Money in: fish sales	0	30,600	30,600	30,600
Fingerlings	1,800	1,800	1,800	1,800
Feed	3,564	17,820	17,820	17,820
Labour	3,000	3,000	3,000	3,000
Power	1,200	1,200	1,200	1,200
Lime and other	750	750	750	750
Ice and transport	0	900	900	900
Money out	10,314	25,470	25,470	25,470
Closing cash	29,686	34,816	39,946	45,076

The farm earns nothing for six months: that is why start-up needs working capital. Your own forecast should be monthly.

Tax records

Under the Modified Taxation Scheme, small traders choose one of three routes: instalments (average turnover up to GH¢20,000), 3% of turnover (GH¢20,001–750,000) or tax on earnings after expenses on the modified cash basis. Register on the MTS app or at GRA. Whether a fish farm qualifies was not verified: ask GRA.
The VAT registration threshold for goods rose to GH¢750,000 on 1 January 2026. For services (for example pond construction or fingerling delivery fees) there is no turnover threshold. VAT treatment of fish was not verified: ask GRA. Any income-tax concession for fish farming was also not verified.
Keep every receipt, invoice and bank statement. How long to keep them was not verified: ask GRA.
Pay SSNIT monthly for staff. Separate your money from the farm's: pay yourself a fixed wage from a separate account.

Month-end for Kojo's farm (example)

Opening cash GH¢8,000. Sales: 5th, 100 kg at GH¢44 cash; 12th, 80 kg at GH¢44 on credit to a grill spot; 20th, 150 kg at GH¢44 cash. Payments: feed 30 bags at GH¢300, lime GH¢250, labour GH¢1,200, power GH¢450, ice GH¢380, owner's wage GH¢1,000. Feed store: 8 bags at the start, 14 at the end. (1) Closing cash? (2) Total sales? (3) Feed used? (4) Profit before the owner's wage, ignoring depreciation? (5) Explain why cash fell GH¢1,280 although profit was positive.

Cost, price and depreciation (example)

A cycle harvests 700 kg. Costs: fingerlings 2,400; feed 22,000; labour 3,600; power 1,200; other 1,400. An aerator cost GH¢3,000, will last four years and be worth GH¢600; charge six months of its depreciation. (1) Depreciation for the cycle? (2) Total cost? (3) Cost per kg? (4) At GH¢48 a kg, margin and markup? (5) Price for a 15% margin? For a 15% markup?

Reconcile (example)

Cash book bank balance GH¢9,850. Statement GH¢11,060. The bank charged GH¢60 not in your book; a GH¢500 mobile-money payment from a buyer appears on the statement but not in your book; a GH¢1,000 payment to the feed dealer is in your book but has not cleared; a GH¢230 deposit is in your book but not on the statement. (1) Adjusted cash book? (2) Adjusted statement? (3) Do they agree? Then, with debtors 3,520, feed store 4,200, fish in ponds 21,000, equipment net 9,000 and cash as above, who owes the feed dealer GH¢4,500 and a loan of GH¢10,000: what is equity?

Real books

Keep a cash book, feed card and fish stock record for four weeks on a real or simulated farm.
Run the month-end routine and produce an income statement, balance sheet and reconciliation.
Cost one cycle and find the break-even price.
Build a monthly 12-month cash-flow forecast for your own plan, and mark the lowest-cash month.

Ask for the books

Ask an experienced farmer which record they wish they had kept from day one. Write it down.

Unit 7 · Grow, sustain and present your plan

The first cycle proves the farm works. The next ten years depend on quality, trust and the plan behind it.

Competency standard

Learning outcome	Performance criteria — the trainee…
7.1 Run quality and customer care	sets product standards, batch records, complaints and honest dealing
7.2 Price and sell	sets prices from cost and market and chooses channels
7.3 Scale and partner	plans growth, contracts, tenders and partnerships with checks
7.4 Prepare for lenders and the future	prepares loan records, a succession note and an ethics code
7.5 Present	presents a one-page plan and a 12-month cash-flow forecast to a panel

Range. The trainee's own farm plan. Evidence. Quality plan; pricing sheet; growth plan; capstone presentation.

Quality and customer care

A batch record for every harvest: pond or cage, dates, feed, drugs and withdrawal, kg, buyer. It lets you trace a complaint.
Sell only wholesome fish, in food-grade packs and clear labels.
Weigh in front of the buyer. Never sell fish still inside a drug withdrawal period.
Answer every complaint within a day and write it in a complaint log; fix the cause.
Deliver on time and on ice. Ask buyers each month what to improve.

Price and channels

Set a price from your cost per kg plus a margin, then check the market. The Chamber of Aquaculture reported tilapia farm-gate prices of about GH¢42.6–43.3 per kg and catfish about GH¢38.9–40.3 per kg in January–June 2025. Prices rise at Easter, Christmas and Eid, so plan harvests for those weeks (author's observation from Level 2). Act 1146 allows imports of fish for sale only with a Commission permit held by an incorporated company; whether the older tilapia import ban still applies in practice was not verified.

Channel	Good	Watch
Live sale at the farm	Cash, no ice	Few buyers
Grill spots and chop bars	Weekly orders	Late payment: use deposits
Market women and wholesalers	Volume	Lower price; bargaining
Hotels, schools, institutions	Steady	Strict hygiene; slow payment
Smoked fish	Longer shelf life, higher price per kg	Needs oven, registration and cost check

Is smoking worth it? (example numbers)

You can sell 100 kg of fresh fish at GH¢50 a kg. Smoked, the 100 kg gives 40 kg (example yield) and charcoal and labour cost GH¢300. (1) Fresh income? (2) Smoked income if sold at GH¢90 a kg, after the GH¢300? (3) What smoked price a kg matches fresh? (4) What must you check in a real market?

Scale and partner

More units on the same site: check aeration, oxygen at dawn and the carrying capacity of your water. In a designated zone, the Minister may set the number and size of establishments.
Stagger stocking so you harvest all year.
A second step in the chain: fingerlings, feed or processing. Each has its own approvals (Unit 5).
Partners: a farmer group sharing a feed order or a vehicle; a nursery relay with a hatchery. Write a contract: parties, quantity, price, quality, delivery, payment date, what happens if either fails.
Tenders: to sell to government bodies, register on the PPA supplier database through GhanEPS. Expect slow payment: cash-flow forecast first.

Records for a loan and the future

Lenders differ, so ask for their list. A typical file (author's practice) has your IDs, registration and TIN, permits, 12 months of cash books and bank or mobile-money statements, the income statement and balance sheet, your cash-flow forecast, quotes for what you will buy and your plan. Plan for succession: write down who may sign, who takes over, and where the keys and passwords are. A sole proprietorship is not a separate legal person, so ask a lawyer how to protect your family and the farm.

Ethics. Do not hide disease. Do not sell fish with drugs in them. Do not bribe an inspector. Weigh honestly. Pay people on time. Do not pollute the water you share.

Capstone: present to a panel

Task. Prepare the one-page business plan (Unit 5), a monthly 12-month cash-flow forecast (Unit 6), your cost per kg and break-even price, a risk list, and your ask. Present for five minutes and answer questions from a panel.

Criterion	Competent when…
Technical plan	System, stocking, FCR and survival are realistic and sourced
Law	Every permit is listed with body, fee or "not verified"
Numbers	Cost per kg and break-even price are correct; forecast adds up; lowest cash month named
Risk	Disease, feed price, power and flood each have a plan
People	Staff, safety and accessibility are covered
Pitch	Clear, on time, answers questions honestly, says "I do not know yet" when true

Stress-test the forecast (example)

Use the quarterly forecast in Unit 6. A loan repayment of GH¢2,500 is due at the end of Q2, Q3 and Q4. (1) Closing cash in each quarter? (2) Feed rises 25% from Q2. Closing cash in Q2, Q3 and Q4?

Accessibility

Offer presentations in spoken, written or drawn form; large print and clear contrast for slides and forecasts; a panel room with space for a wheelchair; sign-language or written questions for deaf trainees; and extra time. These are the author's suggestions. The Assemblies' disability fund and GEA's programme for businesses owned by persons with disabilities may help fund adaptations.

Capstone

Finish the one-page plan, the monthly forecast, the cost per kg and break-even price.
Rehearse twice, with timing.
Present to the panel; answer questions; write down what you will change.

Thank-you and follow-up

Send each panel member a short thank-you with one change you will make. Keep the feedback in your logbook.

Glossary

Term	Meaning
Asset	Something the business owns
Balance sheet	Assets, liabilities and equity on one day
Biosecurity	Everything done to keep disease out and stop its spread
Break-even price	Price that just covers cost per kg
Cash book	Daily record of money in and out
Depreciation	The yearly loss in value of a machine; straight line = (cost − salvage) ÷ life
Effective volume	Cage water volume used for stocking numbers
FCR	Kg of feed per kg of fish gained
Margin / markup	Profit as a share of price / of cost
Pearson square	A quick method to balance one nutrient in a feed
Penalty unit	A fine unit; one unit is GH¢12
Reconciliation	Matching your cash book to the bank or MoMo statement
Sex reversal	Hormone feeding that makes tilapia fry grow as males
Withdrawal period	Days after a drug before fish may be sold

Logbook

Unit 1: system comparison; cage design; compliance file; mock inspection
Unit 2: hatchery log; seed calculations; approval checklist
Unit 3: monitoring plan and log; feed formula; feed budget; growth and FCR sheet
Unit 4: biosecurity plan and log; outbreak drill; ice log; processing record
Unit 5: form comparison; registration file; start-up budget; one-page plan
Unit 6: cash book; month-end file; income statement; balance sheet; reconciliation; costing; forecast
Unit 7: quality plan; pricing sheet; capstone plan and panel feedback
Every homework, dated

Self-check quiz

Name three things a commercial fish farm must hold under Act 1146, section 83.
What must you report within 12 hours?
How many fish at 60 per m³ in a cage with 112.5 m³ effective volume?
What is the aim of the Pearson square, and what does it not check?
How is FCR worked out, and why does feed cost per kg of fish matter?
Why should vaccines be given before an outbreak?
Which comes first in a biosecurity plan for visitors and vehicles?
About how much ice per kg of fish do you use in the tropics?
Why is the TIN free, and who issues it?
What is the difference between margin and markup?
What does a bank reconciliation prove?
What should your capstone forecast show the panel?