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Registration number: 14714551

Torisheju Ltd

Annual Report and Unaudited Abridged Financial Statements

for the Period from 8 March 2024 to 31 March 2024

 

Torisheju Ltd

Contents

Company Information

1

Director's Report

2

Accountants' Report

3

Abridged Profit and Loss Account

4

Statement of Comprehensive Income

5

Abridged Balance Sheet

6

Statement of Changes in Equity

7

Notes to the Unaudited Abridged Financial Statements

8 to 9

iXBRL Detailed Profit and Loss Account

10

 

Torisheju Ltd

Company Information

Director

Torisheju Dumi

Registered office

36A Chatsworth Road
Hackney
London
E5 0LP

Accountants

Mr Simon Kingsley
58 Montague Road
Hackney
London
E8 2HW

 

Torisheju Ltd

Director's Report for the Period from 8 March 2024 to 31 March 2024

The report and the abridged financial statements for the period from 8 March 2024 to 31 March 2024.

Director of the company

The director who held office during the period was as follows:

Torisheju Dumi

Principal activity

The principal activity of the company is Retail sale of clothing in specialised stores

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 January 2025
 

.........................................
Torisheju Dumi
Director

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Torisheju Ltd
for the Period Ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Torisheju Ltd for the period ended 31 March 2024 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Torisheju Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Torisheju Ltd and state those matters that we have agreed to state to the Board of Directors of Torisheju Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Torisheju Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Torisheju Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of Torisheju Ltd. You consider that Torisheju Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Torisheju Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Mr Simon Kingsley
58 Montague Road
Hackney
London
E8 2HW

30 January 2025

 

Torisheju Ltd

Abridged Profit and Loss Account for the Period from 8 March 2024 to 31 March 2024

Note

2024
£

2024
£

Gross profit

 

-

20,375

Administrative expenses

 

-

(10,675)

Profit before tax

-

9,700

Tax on profit

 

-

(1,862)

Profit for the financial period

 

-

7,838

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

 

Torisheju Ltd

Statement of Comprehensive Income for the Period from 8 March 2024 to 31 March 2024

2024
£

2024
£

Profit for the period

-

7,838

Total comprehensive income for the period

-

7,838

 

Torisheju Ltd

(Registration number: 14714551)
Abridged Balance Sheet as at 31 March 2024

Note

2024
£

2024
£

Current assets

 

Cash at bank and in hand

 

944

944

Creditors: Amounts falling due within one year

6,895

6,895

Net assets

 

7,839

7,839

Capital and reserves

 

Called up share capital

5

1

1

Retained earnings

7,838

7,838

Shareholders' funds

 

7,839

7,839

For the financial period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 30 January 2025
 

.........................................

Torisheju Dumi

Director

 

Torisheju Ltd

Statement of Changes in Equity for the Period from 8 March 2024 to 31 March 2024

Share capital
£

Retained earnings
£

Total
£

At 8 March 2024

1

7,838

7,839

At 31 March 2024

1

7,838

7,839

Share capital
£

Retained earnings
£

Total
£

Profit for the period

-

7,838

7,838

New share capital subscribed

1

-

1

At 7 March 2024

1

7,838

7,839

 

Torisheju Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 8 March 2024 to 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
36A Chatsworth Road
Hackney
London
E5 0LP

These financial statements were authorised for issue by the director on 30 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

 

Torisheju Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 8 March 2024 to 31 March 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2024 - 0).

4

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

5

Share capital

 

Torisheju Ltd

iXBRL Detailed Profit and Loss Account for the Period from 8 March 2024 to 31 March 2024

2024
£

Turnover/revenue

52,290

Cost of sales

Opening stock/inventories

-

Purchase of raw materials and consumables

(31,915)

Closing stock/inventories

-

Gross profit

20,375

Distribution costs

Administrative expenses

Audit and accountancy other services

(1,200)

Rent, rates and services costs

(5,958)

Travel and subsistence

(1,019)

Bank charges

(26)

Other costs

(2,472)

Other operating income

Other items

Profit on ordinary activities before taxation

9,700

Tax on profit or loss on ordinary activities

(1,862)

Profit for the financial period

7,838