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REGISTERED NUMBER: 03204554 (England and Wales)







CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

EURO JAPAN LINKS LTD

EURO JAPAN LINKS LTD (REGISTERED NUMBER: 03204554)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EURO JAPAN LINKS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: S Tamakoshi
Mrs J M Tamakoshi





SECRETARY: S Tamakoshi





REGISTERED OFFICE: 32 Nant Road
Childs Hill
London
NW2 2AT





REGISTERED NUMBER: 03204554 (England and Wales)





ACCOUNTANTS: BENEDICTS
873 High Road
North Finchley
London
N12 8QA

EURO JAPAN LINKS LTD (REGISTERED NUMBER: 03204554)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 314

CURRENT ASSETS
Stocks - 8,615
Debtors 5 - 699
Cash at bank 34,234 70,391
34,234 79,705
CREDITORS
Amounts falling due within one year 6 34,134 54,238
NET CURRENT ASSETS 100 25,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

25,781

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 - 25,681
SHAREHOLDERS' FUNDS 100 25,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

EURO JAPAN LINKS LTD (REGISTERED NUMBER: 03204554)

BALANCE SHEET - continued
30 APRIL 2023


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 10 October 2023 and were signed on its behalf by:





S Tamakoshi - Director


EURO JAPAN LINKS LTD (REGISTERED NUMBER: 03204554)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Euro Japan Links 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.


EURO JAPAN LINKS LTD (REGISTERED NUMBER: 03204554)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

2. ACCOUNTING POLICIES - continued
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 NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 May 2022 7,508
Disposals (7,508 )
At 30 April 2023 -
DEPRECIATION
At 1 May 2022 7,194
Eliminated on disposal (7,194 )
At 30 April 2023 -
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 314

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 84
Corporation tax recoverable - 615
- 699

EURO JAPAN LINKS LTD (REGISTERED NUMBER: 03204554)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1,160
Taxation 20 -
VAT - 818
Directors' current accounts 31,954 51,360
Accruals 2,160 900
34,134 54,238

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

8. RESERVES
Retained
earnings
£   

At 1 May 2022 25,681
Profit for the year 6,784
Dividends (32,465 )
At 30 April 2023 -