1 December 2020 false No description of principal activity Taxfiler 2022.8.3 SC492696business:PrivateLimitedCompanyLtd2020-12-012021-11-30 SC4926962020-11-30 SC4926962020-12-012021-11-30 SC492696business:AuditExempt-NoAccountantsReport2020-12-012021-11-30 SC492696business:FullAccounts2020-12-012021-11-30 SC4926962021-11-30 SC492696business:Director12020-12-012021-11-30 SC492696business:RegisteredOffice2020-12-012021-11-30 SC4926962020-11-30 SC492696core:WithinOneYear2021-11-30 SC492696core:WithinOneYear2020-11-30 SC492696core:SharePremium2021-11-30 SC492696core:SharePremium2020-11-30 SC492696core:RetainedEarningsAccumulatedLosses2021-11-30 SC492696core:RetainedEarningsAccumulatedLosses2020-11-30 SC492696business:SmallEntities2020-12-012021-11-30 SC492696countries:Scotland2020-12-012021-11-30 SC492696core:FurnitureFittings2020-12-012021-11-30 SC492696core:FurnitureFittings2020-11-30 SC492696core:FurnitureFittings2021-11-30 SC4926962019-12-012020-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC492696 (Scotland)
Ninja Sushi LTD Unaudited accounts for the year ended 30 November 2021
Ninja Sushi LTD Unaudited accounts Contents
Page
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Ninja Sushi LTD Company Information for the year ended 30 November 2021
Director
Jaroslav Osipovic
Company Number
SC492696 (Scotland)
Registered Office
9 FLAT 5 GLENBERVIE ROAD ABERDEEN AB11 9JD
Accountants
Right Tax UK 25 Aintree Avenue Doncaster South Yorkshire DN4 6HQ
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Ninja Sushi LTD Statement of financial position as at 30 November 2021
2021 
2020 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,041 
- 
Current assets
Debtors
16,593 
993 
Cash at bank and in hand
4,532 
14,426 
21,125 
15,419 
Creditors: amounts falling due within one year
(19,619)
(5,740)
Net current assets
1,506 
9,679 
Net assets
2,547 
9,679 
Capital and reserves
Share premium
(1)
(1)
Profit and loss account
2,548 
9,680 
Shareholders' funds
2,547 
9,679 
For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 August 2022 and were signed on its behalf by
Jaroslav Osipovic Director Company Registration No. SC492696
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Ninja Sushi LTD Notes to the Accounts for the year ended 30 November 2021
1
Statutory information
Ninja Sushi LTD is a private company, limited by shares, registered in Scotland, registration number SC492696. The registered office is 9 FLAT 5, GLENBERVIE ROAD, ABERDEEN, AB11 9JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2020
3,730 
Additions
1,041 
At 30 November 2021
4,771 
Depreciation
At 1 December 2020
3,730 
At 30 November 2021
3,730 
Net book value
At 30 November 2021
1,041 
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Ninja Sushi LTD Notes to the Accounts for the year ended 30 November 2021
5
Debtors: amounts falling due within one year
2021 
2020 
£ 
£ 
VAT
1,593 
993 
Other debtors
15,000 
- 
16,593 
993 
6
Creditors: amounts falling due within one year
2021 
2020 
£ 
£ 
Bank loans and overdrafts
15,000 
- 
Taxes and social security
497 
1,894 
Other creditors
2,495 
3,346 
Loans from directors
1,627 
500 
19,619 
5,740 
7
Average number of employees
During the year the average number of employees was 2 (2020: 2).
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