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REGISTERED NUMBER: 11463948 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2022

for

Skd Sushi Ltd

Skd Sushi Ltd (Registered number: 11463948)






Contents of the Financial Statements
for the Year Ended 31 July 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Skd Sushi Ltd

Company Information
for the Year Ended 31 July 2022







DIRECTORS: Ms J Lin
Ms P K Thapa Magar





REGISTERED OFFICE: 13 Elderberry Close
Romford
RM3 0JY





REGISTERED NUMBER: 11463948 (England and Wales)





ACCOUNTANTS: L&W Chartered Certified Accountants
1st Floor
30 Charing Cross Road
London
WC2H 0DE

Skd Sushi Ltd (Registered number: 11463948)

Balance Sheet
31 July 2022

31.7.22 31.7.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,464 1,551

CURRENT ASSETS
Debtors 5 28,841 22,964
Cash at bank 24,298 25,550
53,139 48,514
CREDITORS
Amounts falling due within one year 6 22,280 25,819
NET CURRENT ASSETS 30,859 22,695
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,323

24,246

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 32,223 24,146
SHAREHOLDERS' FUNDS 32,323 24,246

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 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.

Skd Sushi Ltd (Registered number: 11463948)

Balance Sheet - continued
31 July 2022


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 and authorised for issue on 7 September 2022 and were signed on its behalf by:




Ms J Lin - Director



Ms P K Thapa Magar - Director


Skd Sushi Ltd (Registered number: 11463948)

Notes to the Financial Statements
for the Year Ended 31 July 2022

1. STATUTORY INFORMATION

Skd Sushi 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2021 - 5 ) .

Skd Sushi Ltd (Registered number: 11463948)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2022

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2021 2,999
Additions 270
At 31 July 2022 3,269
DEPRECIATION
At 1 August 2021 1,448
Charge for year 357
At 31 July 2022 1,805
NET BOOK VALUE
At 31 July 2022 1,464
At 31 July 2021 1,551

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.22 31.7.21
£    £   
Trade debtors 26,077 21,353
Other debtors 1,259 -
VAT 712 818
Prepayments and accrued income 793 793
28,841 22,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.22 31.7.21
£    £   
Trade creditors 8,291 7,541
Tax 13,685 16,830
Social security and other taxes - 1,228
Accrued expenses 304 220
22,280 25,819

7. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.7.22 31.7.21
value: £    £   
100 Ordinary 1 100 100

Skd Sushi Ltd (Registered number: 11463948)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2022

8. RESERVES
Retained
earnings
£   

At 1 August 2021 24,146
Profit for the year 58,255
Dividends (50,178 )
At 31 July 2022 32,223