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Registered number: 00632622














JAPANESE CHAMBER OF COMMERCE AND INDUSTRY IN THE UNITED KINGDOM
(A company limited by guarantee)
 REPORT OF THE COUNCIL AND FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 JUNE 2024

 
JAPANESE CHAMBER OF COMMERCE AND INDUSTRY IN THE UNITED KINGDOM
 
(A company limited by guarantee)
REGISTERED NUMBER: 00632622

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
9,028
13,468

  
9,028
13,468

Current assets
  

Debtors: amounts falling due within one year
 5 
37,431
38,971

Cash at bank and in hand
 6 
408,216
426,496

  
445,647
465,467

Creditors: amounts falling due within one year
 7 
(218,721)
(244,488)

Net current assets
  
 
 
226,926
 
 
220,979

Total assets less current liabilities
  
235,954
234,447

  

Net assets
  
235,954
234,447


Capital and reserves
  

Profit and loss account
  
235,954
234,447

  
235,954
234,447


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 statement of comprehensive income 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 on 15 October 2024.




Yukinobu Nakano
Council members

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
JAPANESE CHAMBER OF COMMERCE AND INDUSTRY IN THE UNITED KINGDOM

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Japanese Chamber of Commerce and Industry in the United Kingdom is a company limited by guarantee. The company incorporated in the United Kingdom and registered in England.
The principal place of business and registered address is 5th Floor, Salisbury House, 29 Finsbury Circus, London, EC2M 5QQ.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
JAPANESE CHAMBER OF COMMERCE AND INDUSTRY IN THE UNITED KINGDOM

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold Improvements
-
5 years
Fixtures and fittings
-
5 years
Computer equipment
-
5 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including secretary, during the year was 3 (2023 - 3).

Page 3

 
JAPANESE CHAMBER OF COMMERCE AND INDUSTRY IN THE UNITED KINGDOM

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Leasehold Improvements
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2023
6,075
19,880
26,303
52,258


Additions
-
-
614
614


Disposals
-
(911)
-
(911)



At 30 June 2024

6,075
18,969
26,917
51,961



Depreciation


At 1 July 2023
6,075
19,741
12,974
38,790


Charge for the year on owned assets
-
49
4,915
4,964


Disposals
-
(821)
-
(821)



At 30 June 2024

6,075
18,969
17,889
42,933



Net book value



At 30 June 2024
-
-
9,028
9,028



At 30 June 2023
-
139
13,329
13,468


5.


Debtors

2024
2023
£
£


Trade debtors
185
85

Other debtors
519
-

Prepayments and accrued income
36,727
38,886

37,431
38,971


Page 4

 
JAPANESE CHAMBER OF COMMERCE AND INDUSTRY IN THE UNITED KINGDOM

(A company limited by guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
408,216
426,496

408,216
426,496



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
17,823
51,293

Accruals and deferred income
200,898
193,195

218,721
244,488



8.


Commitments under operating leases

At 30 June 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
 

2024
2023
£
£


Not later than 1 year
80,100
80,100

Later than 1 year and not later than 5 years
99,694
19,580

179,794
99,680


9.


Auditors' information

The auditors' report on the financial statements for the year ended 30 June 2024 was unqualified.

The audit report was signed on 15 October 2024 by Yusuke Takanishi (Senior statutory auditor) on behalf of Greenback Alan LLP.

Page 5