2023-02-01 2024-01-31 false Capium Accounts Production 1.1 11758547 bus:FullAccounts 2023-02-01 2024-01-31 11758547 bus:FRS102 2023-02-01 2024-01-31 11758547 bus:Audited 2023-02-01 2024-01-31 11758547 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11758547 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11758547 2023-02-01 2024-01-31 11758547 2024-01-31 11758547 bus:RegisteredOffice 2023-02-01 2024-01-31 11758547 core:WithinOneYear 2024-01-31 11758547 core:AfterOneYear 2024-01-31 11758547 bus:Director1 2023-02-01 2024-01-31 11758547 bus:Director1 2024-01-31 11758547 bus:Director1 2022-02-01 2023-01-31 11758547 2022-02-01 11758547 bus:LeadAgentIfApplicable 2023-02-01 2024-01-31 11758547 2022-02-01 2023-01-31 11758547 2023-01-31 11758547 core:WithinOneYear 2023-01-31 11758547 core:AfterOneYear 2023-01-31 11758547 bus:EntityAccountantsOrAuditors 2022-02-01 2023-01-31 11758547 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 11758547 bus:OrdinaryShareClass1 2024-01-31 11758547 bus:OrdinaryShareClass1 2022-02-01 2023-01-31 11758547 bus:OrdinaryShareClass1 2023-01-31 11758547 core:LandBuildings 2023-02-01 2024-01-31 11758547 core:LandBuildings 2024-01-31 11758547 core:LandBuildings 2023-01-31 11758547 core:FurnitureFittings 2023-02-01 2024-01-31 11758547 core:FurnitureFittings 2024-01-31 11758547 core:FurnitureFittings 2023-01-31 11758547 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-31 11758547 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-01-31 11758547 core:CostValuation core:Non-currentFinancialInstruments 2024-01-31 11758547 core:CostValuation core:Non-currentFinancialInstruments 2023-01-31 11758547 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-01-31 11758547 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 11758547 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 11758547 core:Non-currentFinancialInstruments 2024-01-31 11758547 core:Non-currentFinancialInstruments 2023-01-31 11758547 core:ShareCapital 2024-01-31 11758547 core:ShareCapital 2023-01-31 11758547 core:RetainedEarningsAccumulatedLosses 2024-01-31 11758547 core:RetainedEarningsAccumulatedLosses 2023-01-31 11758547 dpl:Item1 2023-02-01 11758547 dpl:Item1 2024-01-31 11758547 dpl:Item1 2022-02-01 11758547 dpl:Item1 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11758547
England and Wales

 

 

 

AUBE UK LTD


Audited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Director Mr Kazuhiro Sakai
Registered Number 11758547
Registered Office 18 Ensign Street
London
E1 8PA
Auditors P and Co (Partners) LLP
18 Ensign Street
London
E1 8 PA
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 351,843    22,384 
351,843    22,384 
Current assets      
Debtors: amounts falling due within one year 5 178,209    237,355 
Debtors: amounts falling due after one year 6 54,000   
Cash at bank and in hand 54,729    262 
286,938    237,617 
Creditors: amount falling due within one year 7 (336,929)   (1)
Net current assets (49,991)   237,616 
 
Total assets less current liabilities 301,852    260,000 
Creditors: amount falling due after more than one year 8 (243,675)  
Net assets 58,177    260,000 
 

Capital and reserves
     
Called up share capital 9 260,000    260,000 
Profit and loss account (201,823)  
Shareholders' funds 58,177    260,000 
 


These 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 to the Registrar of Companies.
The financial statements were approved by the director on 17 October 2024 and were signed by:


-------------------------------
Mr Kazuhiro Sakai
Director
2
General Information
AUBE UK LTD is a private company, limited by shares, registered in England and Wales, registration number 11758547, registration address 18 Ensign Street, London, E1 8PA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of section 1A small entity and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.

The company has applied section 33.1A of FRS102 and decided not to disclose transactions entered into between members of a group; it is wholly owned by the member of the group which it has transactions with.

Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
    
     Fixtures and Fittings      25% Straight line
     Land and Buildings        Straight line over the term of the lease
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 1).
3.

Audit Information

The auditor's report on the accounts of AUBE UK LTD for the year ended 31 January 2024 was unqualified.

The auditor's report was signed by Sangyai Jonathan Pitayanukul (Senior Statutory Auditor) for and on behalf of P and Co (Partners) LLP Chartered Accountants and Statutory Auditors on 18 October 2024.
4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 February 2023   22,384    22,384 
Additions 362,774    3,447    366,221 
Disposals    
Transfers   (22,383)   (22,383)
At 31 January 2024 362,774    3,448    366,222 
Depreciation
At 01 February 2023    
Charge for year 13,798    581    14,379 
On disposals    
At 31 January 2024 13,798    581    14,379 
Net book values
Closing balance as at 31 January 2024 348,976    2,867    351,843 
Opening balance as at 01 February 2023   22,384    22,384 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Amount Owed by Group Undertakings 174,862    215,672 
Other Debtors 385    21,683 
VAT 2,962   
178,209    237,355 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 54,000   
54,000   

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Amounts Owed to Group Undertakings 22,384   
PAYE & Social Security 506   
Accrued Expenses 97,497    1 
Other Creditors 210,362   
Withholding Tax 999   
Wages & Salaries Control Account 5,181   
336,929    1 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 243,675   
243,675   

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
260,000 Ordinary shares of £1.00 each 260,000    260,000 
260,000    260,000 

10.

Operating Lease Commitments

The company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Future Lease Period   2024
£
  2023
£
Within one year 90,000 
Within two to five years 360,000 
In over five years 365,500 
815,500 

11.

Immediate and ultimate parent undertaking

The company's immediate parent is A'Group Inc., a company incorporated and registered in Japan.
The company's ultimate controlling parent is A'Group HD, a company incorporated and registered in Japan.
3