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REGISTERED NUMBER: 02836038 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Shiroma (UK) Limited

Shiroma (UK) Limited (Registered number: 02836038)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Shiroma (UK) Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Miss M Shiroma
Mrs Y Shiroma





SECRETARY: Miss M Shiroma





REGISTERED OFFICE: 6 Chislett Row
Chelmsford
Essex
CM2 9QS





REGISTERED NUMBER: 02836038 (England and Wales)

Shiroma (UK) Limited (Registered number: 02836038)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 138,878 153,933

CURRENT ASSETS
Stocks 1,000 900
Debtors 5 65,292 6,078
Cash at bank and in hand 150,761 345,847
217,053 352,825
CREDITORS
Amounts falling due within one year 6 38,634 125,785
NET CURRENT ASSETS 178,419 227,040
TOTAL ASSETS LESS CURRENT
LIABILITIES

317,297

380,973

CREDITORS
Amounts falling due after more than one year 7 9,167 19,167
NET ASSETS 308,130 361,806

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 308,128 361,804
SHAREHOLDERS' FUNDS 308,130 361,806

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Shiroma (UK) Limited (Registered number: 02836038)

Balance Sheet - continued
31 August 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:





Miss M Shiroma - Director


Shiroma (UK) Limited (Registered number: 02836038)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Shiroma (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts receivable by the company for services supplied and goods sold during the year and is stated net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold property - 20% on cost
Improvements to property - 10% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Shiroma (UK) Limited (Registered number: 02836038)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Leasehold to and Computer
property property fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 534 168,925 11,960 1,245 182,664
Additions - - 2,687 - 2,687
At 31 August 2024 534 168,925 14,647 1,245 185,351
DEPRECIATION
At 1 September 2023 53 16,893 10,665 1,120 28,731
Charge for year 54 16,892 728 68 17,742
At 31 August 2024 107 33,785 11,393 1,188 46,473
NET BOOK VALUE
At 31 August 2024 427 135,140 3,254 57 138,878
At 31 August 2023 481 152,032 1,295 125 153,933

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 65,292 6,078

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security 11,589 98,046
Other creditors 17,045 17,739
38,634 125,785

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 9,167 19,167

Secured loans

The aggregate amount of creditors for which security has been given amounted to £19,167 (2023 - £29,167) is supported by a guarantee from the UK Government to the bank under the Bouncer Back Loan Scheme.

Shiroma (UK) Limited (Registered number: 02836038)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.8.24 31.8.23
£    £   
Within one year 21,475 21,475
Between one and five years 64,425 64,425
In more than five years 90,927 111,402
176,827 197,302

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
2 Ordinary £1 2 2

10. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed to the directors was £404 (2023 - £1,502).