Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-282022-03-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12472870 2022-03-01 2023-02-28 12472870 2021-03-01 2022-02-28 12472870 2023-02-28 12472870 2022-02-28 12472870 c:Director3 2022-03-01 2023-02-28 12472870 d:FurnitureFittings 2022-03-01 2023-02-28 12472870 d:FurnitureFittings 2023-02-28 12472870 d:FurnitureFittings 2022-02-28 12472870 d:FreeholdInvestmentProperty 2022-03-01 2023-02-28 12472870 d:FreeholdInvestmentProperty 2023-02-28 12472870 d:FreeholdInvestmentProperty 2022-02-28 12472870 d:CurrentFinancialInstruments 2023-02-28 12472870 d:CurrentFinancialInstruments 2022-02-28 12472870 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 12472870 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 12472870 d:ShareCapital 2023-02-28 12472870 d:ShareCapital 2022-02-28 12472870 d:RetainedEarningsAccumulatedLosses 2023-02-28 12472870 d:RetainedEarningsAccumulatedLosses 2022-02-28 12472870 c:FRS102 2022-03-01 2023-02-28 12472870 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 12472870 c:FullAccounts 2022-03-01 2023-02-28 12472870 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 iso4217:GBP xbrli:pure

Registered number: 12472870









YOSHIDASHA PROPERTIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
YOSHIDASHA PROPERTIES LIMITED
REGISTERED NUMBER: 12472870

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
180,638

Investment property
 5 
-
1,850,000

  
-
2,030,638

Current assets
  

Fixed assets held for sale
  
190,768
-

Debtors: amounts falling due within one year
 6 
1
1

Cash at bank and in hand
 7 
35
1,960

  
190,804
1,961

Creditors: amounts falling due within one year
 8 
(642,428)
(2,340,311)

Net current liabilities
  
 
 
(451,624)
 
 
(2,338,350)

Total assets less current liabilities
  
(451,624)
(307,712)

  

Net liabilities
  
(451,624)
(307,712)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(451,625)
(307,713)

  
(451,624)
(307,712)


Page 1

 
YOSHIDASHA PROPERTIES LIMITED
REGISTERED NUMBER: 12472870
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Y-C Hsieh
Director

Date: 17 November 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
YOSHIDASHA PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Yoshidasha Properties Limited is a limited company incorporated in the United Kingdom. The
registered office is Ground Floor, 45 Pall Mall, London, SW1Y 5JG.
The company is being wound-up.
The financial statements are presented in sterling which is the functional currency of the company and
rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out
below.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company expects to cease operations in the foreseeable future. Therefore, the director does not consider that the going concern basis is appropriate for these financial statements and has instead prepared the financial statements not on the going concern basis. This basis includes all assets at their recoverable amounts and all assets and liabilities are treated as recoverable and payable within one year.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 3

 
YOSHIDASHA PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Fixtures and fittings

£





At 1 March 2022
207,561


Additions
10,129


Transfers between classes
(217,690)



At 28 February 2023

-





At 1 March 2022
26,923


Transfers between classes
(26,923)



At 28 February 2023

-



Net book value



At 28 February 2023
-



At 28 February 2022
180,638


5.


Investment property


Freehold investment property

£





At 1 March 2022
1,850,000


Disposals
(1,850,000)



At 28 February 2023
-






Page 4

 
YOSHIDASHA PROPERTIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


6.


Debtors

2023
2022
£
£


Called up share capital not paid
1
1

1
1



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
35
1,960

35
1,960



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
46,722
27,860

Other creditors
592,406
2,307,291

Accruals and deferred income
3,300
5,160

642,428
2,340,311


 
Page 5