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2023-03-31 13301444 dpl-frs:DistributionCosts dpl-frs:Item7 2022-04-01 2023-03-31 13301444 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-04-01 2023-03-31 13301444 dpl-frs:Item8 2022-04-01 2023-03-31 13301444 dpl-frs:Item8 2022-03-31 13301444 dpl-frs:Item8 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item8 2022-04-01 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 13301444 dpl-frs:CostSales dpl-frs:Item8 2023-03-31 13301444 dpl-frs:DistributionCosts dpl-frs:Item8 2022-04-01 2023-03-31 13301444 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-04-01 2023-03-31 13301444 dpl-frs:Item9 2022-04-01 2023-03-31 13301444 dpl-frs:Item9 2022-03-31 13301444 dpl-frs:Item9 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item9 2022-04-01 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 13301444 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 13301444 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 13301444 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 13301444 dpl-frs:Item10 2022-04-01 2023-03-31 13301444 dpl-frs:Item10 2022-03-31 13301444 dpl-frs:Item10 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 13301444 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 13301444 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 13301444 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 13301444 dpl-frs:Item11 2022-04-01 2023-03-31 13301444 dpl-frs:Item11 2022-03-31 13301444 dpl-frs:Item11 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 13301444 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 13301444 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 13301444 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 13301444 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 13301444 dpl-frs:Item12 2022-04-01 2023-03-31 13301444 dpl-frs:Item12 2022-03-31 13301444 dpl-frs:Item12 2023-03-31 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frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-29 2022-03-31 13301444 frs-core:OtherRelatedParties 2021-03-29 2022-03-31 13301444 2021-03-28 13301444 2022-03-31 13301444 2021-03-29 2022-03-31 13301444 frs-core:CurrentFinancialInstruments 2022-03-31 13301444 frs-core:CurrentFinancialInstruments 2021-03-29 2022-03-31 13301444 frs-core:Non-currentFinancialInstruments 2022-03-31 13301444 frs-core:Non-currentFinancialInstruments 2021-03-29 2022-03-31 13301444 frs-core:CurrentFinancialInstruments 2021-03-29 2022-03-31 13301444 frs-core:CurrentFinancialInstruments 2022-03-31 13301444 frs-core:AfterOneYear 2021-03-29 2022-03-31 13301444 frs-core:BetweenOneFiveYears 2021-03-29 2022-03-31 13301444 frs-core:BetweenOneFiveYears 2022-03-31 13301444 frs-core:ComputerEquipment 2022-03-31 13301444 frs-core:ComputerEquipment 2021-03-29 2022-03-31 13301444 frs-core:ComputerEquipment 2021-03-28 13301444 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 13301444 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-29 2022-03-31 13301444 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-28 13301444 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 13301444 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-29 2022-03-31 13301444 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-28 13301444 frs-core:FurnitureFittings 2022-03-31 13301444 frs-core:FurnitureFittings 2021-03-29 2022-03-31 13301444 frs-core:FurnitureFittings 2021-03-28 13301444 frs-core:NetGoodwill 2022-03-31 13301444 frs-core:NetGoodwill 2021-03-29 2022-03-31 13301444 frs-core:NetGoodwill 2021-03-28 13301444 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 13301444 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-29 2022-03-31 13301444 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-28 13301444 frs-core:LandBuildings 2022-03-31 13301444 frs-core:LandBuildings 2021-03-29 2022-03-31 13301444 frs-core:LandBuildings 2021-03-28 13301444 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 13301444 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-29 2022-03-31 13301444 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-28 13301444 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 13301444 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-29 2022-03-31 13301444 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-28 13301444 frs-core:MoreThanFiveYears 2021-03-29 2022-03-31 13301444 frs-core:MoreThanFiveYears 2022-03-31 13301444 frs-core:MotorVehicles 2022-03-31 13301444 frs-core:MotorVehicles 2021-03-29 2022-03-31 13301444 frs-core:MotorVehicles 2021-03-28 13301444 frs-core:OtherResidualIntangibleAssets 2022-03-31 13301444 frs-core:OtherResidualIntangibleAssets 2021-03-29 2022-03-31 13301444 frs-core:OtherResidualIntangibleAssets 2021-03-28 13301444 frs-core:PlantMachinery 2022-03-31 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13301444 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-29 2022-03-31 13301444 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-29 2022-03-31 13301444 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-29 2022-03-31 13301444 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-29 2022-03-31 13301444 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-29 2022-03-31 13301444 frs-bus:OrdinaryShareClass1 2021-03-29 2022-03-31 13301444 frs-bus:OrdinaryShareClass1 2021-03-28 13301444 frs-bus:OrdinaryShareClass1 2022-03-31 13301444 frs-bus:OrdinaryShareClass2 2021-03-29 2022-03-31 13301444 frs-bus:OrdinaryShareClass2 2021-03-28 13301444 frs-bus:OrdinaryShareClass2 2022-03-31 13301444 frs-bus:OrdinaryShareClass3 2021-03-29 2022-03-31 13301444 frs-bus:OrdinaryShareClass3 2021-03-28 13301444 frs-bus:OrdinaryShareClass3 2022-03-31 13301444 frs-bus:OrdinaryShareClass4 2021-03-29 2022-03-31 13301444 frs-bus:OrdinaryShareClass4 2021-03-28 13301444 frs-bus:OrdinaryShareClass4 2022-03-31 13301444 frs-bus:OrdinaryShareClass5 2021-03-29 2022-03-31 13301444 frs-bus:OrdinaryShareClass5 2021-03-28 13301444 frs-bus:OrdinaryShareClass5 2022-03-31 13301444 frs-bus:PreferenceShareClass1 2021-03-29 2022-03-31 13301444 frs-bus:PreferenceShareClass1 2021-03-28 13301444 frs-bus:PreferenceShareClass1 2022-03-31 13301444 frs-bus:PreferenceShareClass2 2021-03-29 2022-03-31 13301444 frs-bus:PreferenceShareClass2 2021-03-28 13301444 frs-bus:PreferenceShareClass2 2022-03-31 13301444 frs-bus:PreferenceShareClass3 2021-03-29 2022-03-31 13301444 frs-bus:PreferenceShareClass3 2021-03-28 13301444 frs-bus:PreferenceShareClass3 2022-03-31 13301444 frs-bus:PreferenceShareClass4 2021-03-29 2022-03-31 13301444 frs-bus:PreferenceShareClass4 2021-03-28 13301444 frs-bus:PreferenceShareClass4 2022-03-31 13301444 frs-bus:PreferenceShareClass5 2021-03-29 2022-03-31 13301444 frs-bus:PreferenceShareClass5 2021-03-28 13301444 frs-bus:PreferenceShareClass5 2022-03-31 13301444 1 2021-03-29 2022-03-31 13301444 1 2022-03-31 13301444 1 2021-03-29 2022-03-31 13301444 frs-core:LeasedAssets 2021-03-29 2022-03-31 13301444 frs-core:OwnedAssets 2021-03-29 2022-03-31 13301444 frs-core:CurrencyRisk 2021-03-29 2022-03-31 13301444 frs-core:MarketRisk 2021-03-29 2022-03-31 13301444 frs-core:InterestRateRisk 2021-03-29 2022-03-31 13301444 frs-core:DeferredTaxation 2021-03-29 2022-03-31 13301444 frs-core:DeferredTaxation 2021-03-28 13301444 frs-core:DeferredTaxation 2022-03-31 13301444 frs-core:OtherProvisionsContingentLiabilities 2021-03-29 2022-03-31 13301444 frs-core:OtherProvisionsContingentLiabilities 2021-03-28 13301444 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 13301444 frs-core:ProvisionsDeferredTax 2022-03-31 13301444 frs-core:OtherDeferredTax 2022-03-31 13301444 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 13301444 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 13301444 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 13301444 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-29 2022-03-31 13301444 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-28 13301444 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 13301444 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-29 2022-03-31 13301444 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-28 13301444 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 13301444 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-29 2022-03-31 13301444 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-28 13301444 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 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13301444 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 13301444 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 13301444 frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:ListedExchangeTraded 2021-03-28 13301444 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-28 13301444 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-28 13301444 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 13301444 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 13301444
Ekigai Sushi Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Chartax Associates & Co
103 B Island Business Centre
18-36 Wellington Street
Woolwich
London
SE18 6PF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13301444
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,063 4,912
19,063 4,912
CURRENT ASSETS
Stocks 5 2,225 1,225
Debtors 6 5,268 3,900
Cash at bank and in hand 33,012 9,103
40,505 14,228
Creditors: Amounts Falling Due Within One Year 7 (46,229 ) (28,054 )
NET CURRENT ASSETS (LIABILITIES) (5,724 ) (13,826 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,339 (8,914 )
Creditors: Amounts Falling Due After More Than One Year 8 (16,527 ) -
NET LIABILITIES (3,188 ) (8,914 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (3,288 ) (9,014 )
SHAREHOLDERS' FUNDS (3,188) (8,914)
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Pratima Thapa
Director
13 December 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ekigai Sushi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13301444 . The registered office is 103 B Island Business Centre , 18-36 Wellington Street, Woolwich, London, SE18 6PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The balance sheet is in net deficit. The accounts are prepared on going concern basis as the directors and shareholders will continue to provide financial supports as and when required.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 25% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 3)
4 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 4,882 - 2,000 6,882
Additions 120 19,727 - 19,847
As at 31 March 2023 5,002 19,727 2,000 26,729
Depreciation
As at 1 April 2022 1,470 - 500 1,970
Provided during the period 1,251 3,945 500 5,696
As at 31 March 2023 2,721 3,945 1,000 7,666
Net Book Value
As at 31 March 2023 2,281 15,782 1,000 19,063
As at 1 April 2022 3,412 - 1,500 4,912
5. Stocks
2023 2022
£ £
Stock 2,225 1,225
2,225 1,225
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,368 -
Rent Deposits 3,900 3,900
5,268 3,900
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,819 -
Trade creditors 7,371 520
PAYE & NIC payable 2,416 -
VAT 2,851 -
Net wages 10,372 5,896
Pension payable 258 -
Tamashi Sushi Ltd 12,842 14,338
Accruals and deferred income 1,300 1,300
Director's loan account 6,000 6,000
46,229 28,054
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,527 -
16,527 -
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,819 -
Later than one year and not later than five years 16,527 -
19,346 -
19,346 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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