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Logo On Report
Registered Number: 14098507
England and Wales

 

 

 

MISH STUDIO LTD


Amended Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Director Asahi Sato
Registered Number 14098507
Registered Office 71-75 Shelton Street
London
WC2H 9JQ
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,633    1,018 
1,633    1,018 
Current assets      
Debtors 4 3,160    18,965 
Cash at bank and in hand 28,245    18,657 
31,405    37,622 
Creditors: amount falling due within one year 5 (4,300)   (9,266)
Net current assets 27,105    28,356 
 
Total assets less current liabilities 28,738    29,374 
Provisions for liabilities 6 (310)  
Net assets 28,428    29,374 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 28,427    29,373 
Shareholders' funds 28,428    29,374 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 board of directors on 18 November 2024 and were signed on its behalf by:


-------------------------------
Asahi Sato
Director
2
General Information
Mish Studio Ltd is a private company, limited by shares, registered in England and Wales, registration number 14098507, registration address 71-75 Shelton Street, London, WC2H 9JQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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
Computer Equipment 25% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 June 2023 258    918    1,176 
Additions   1,144    1,144 
Disposals    
At 31 May 2024 258    2,062    2,320 
Depreciation
At 01 June 2023 5    153    158 
Charge for year 13    516    529 
On disposals    
At 31 May 2024 18    669    687 
Net book values
Closing balance as at 31 May 2024 240    1,393    1,633 
Opening balance as at 01 June 2023 253    765    1,018 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 3,160    18,960 
Directors' Current Accounts  
3,160    18,965 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 4,243    7,750 
Wages & Salaries Control Account   1,516 
Directors' Current Accounts 57   
4,300    9,266 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 310   
310   

3