IRIS Accounts Production v23.3.0.418 09451432 director 1.3.22 28.2.23 28.2.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure094514322022-02-28094514322023-02-28094514322022-03-012023-02-28094514322021-02-28094514322021-03-012022-02-28094514322022-02-2809451432ns16:EnglandWales2022-03-012023-02-2809451432ns15:PoundSterling2022-03-012023-02-2809451432ns11:Director12022-03-012023-02-2809451432ns11:PrivateLimitedCompanyLtd2022-03-012023-02-2809451432ns11:SmallEntities2022-03-012023-02-2809451432ns11:AuditExempt-NoAccountantsReport2022-03-012023-02-2809451432ns11:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2809451432ns11:SmallCompaniesRegimeForAccounts2022-03-012023-02-2809451432ns11:FullAccounts2022-03-012023-02-2809451432ns11:RegisteredOffice2022-03-012023-02-2809451432ns6:CurrentFinancialInstruments2023-02-2809451432ns6:CurrentFinancialInstruments2022-02-2809451432ns6:ShareCapital2023-02-2809451432ns6:ShareCapital2022-02-2809451432ns6:RetainedEarningsAccumulatedLosses2023-02-2809451432ns6:RetainedEarningsAccumulatedLosses2022-02-2809451432ns6:ComputerEquipment2022-03-012023-02-2809451432ns6:ComputerEquipment2023-02-2809451432ns6:WithinOneYearns6:CurrentFinancialInstruments2023-02-2809451432ns6:WithinOneYearns6:CurrentFinancialInstruments2022-02-28
REGISTERED NUMBER: 09451432 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

Nukaga Uk Ltd

Nukaga Uk Ltd (Registered number: 09451432)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Nukaga Uk Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTOR: Ms Yasuko Yamada





REGISTERED OFFICE: 1st Floor
314 Regents Park Road
Finchley
London
N3 2LT





REGISTERED NUMBER: 09451432 (England and Wales)





ACCOUNTANTS: Wolfson Associates Limited
1st Floor
314 Regents Park Road
Finchley
London
N3 2LT

Nukaga Uk Ltd (Registered number: 09451432)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 629 -

CURRENT ASSETS
Stocks 3,846 3,846
Debtors 5 15,649 65,863
Cash at bank 294,732 375,417
314,227 445,126
CREDITORS
Amounts falling due within one year 6 66,049 43,629
NET CURRENT ASSETS 248,178 401,497
TOTAL ASSETS LESS CURRENT
LIABILITIES

248,807

401,497

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 248,806 401,496
SHAREHOLDERS' FUNDS 248,807 401,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 27 July 2023 and were signed by:





Ms Yasuko Yamada - Director


Nukaga Uk Ltd (Registered number: 09451432)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Nukaga Uk 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Nukaga Uk Ltd (Registered number: 09451432)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 839
At 28 February 2023 839
DEPRECIATION
Charge for year 210
At 28 February 2023 210
NET BOOK VALUE
At 28 February 2023 629

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 5,956 -
Tax - 55,689
VAT 23 11
Prepayments and accrued income 9,670 10,163
15,649 65,863

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 9,593 9,533
Social security and other taxes 7,657 6,568
Other creditors - 7,418
Directors' current accounts 42,132 13,580
Accruals and deferred income 6,667 6,530
66,049 43,629

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 1 March 2022, the director's loan account was in a credit balance of £13,580. During the year, the director paid £28,552 for company expenses. As a result, at the end of the year the company owed £42,132 to the director.