2 2 Shimizu-Morris Investments Limited 12812084 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is activities of investment trusts. Digita Accounts Production Advanced 6.30.9574.0 true true 12812084 2023-09-01 2024-08-31 12812084 2024-08-31 12812084 bus:OrdinaryShareClass1 2024-08-31 12812084 core:CurrentFinancialInstruments 2024-08-31 12812084 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 12812084 bus:SmallEntities 2023-09-01 2024-08-31 12812084 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 12812084 bus:FilletedAccounts 2023-09-01 2024-08-31 12812084 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12812084 bus:RegisteredOffice 2023-09-01 2024-08-31 12812084 bus:Director1 2023-09-01 2024-08-31 12812084 bus:Director2 2023-09-01 2024-08-31 12812084 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 12812084 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12812084 countries:England 2023-09-01 2024-08-31 12812084 2022-09-01 2023-08-31 12812084 2023-08-31 12812084 bus:OrdinaryShareClass1 2023-08-31 12812084 core:CurrentFinancialInstruments 2023-08-31 12812084 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 12812084

Shimizu-Morris Investments Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

Shimizu-Morris Investments Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 6

 

Shimizu-Morris Investments Limited

Company Information

Directors

Mr P Morris

Miss M Shimizu

Registered office

2nd Floor
32 Berwick Street
London
W1F 8RL

 

Shimizu-Morris Investments Limited

(Registration number: 12812084)
Balance Sheet as at 31 August 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

4

15,000

15,000

Current assets

 

Debtors

5

100

100

Cash at bank and in hand

 

4,000

16,000

 

4,100

16,100

Net assets

 

19,100

31,100

Capital and reserves

 

Called up share capital

6

100

100

Retained earnings

19,000

31,000

Shareholders' funds

 

19,100

31,100

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

Directors' responsibilities:

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

The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 January 2025 and signed on its behalf by:
 

 

Shimizu-Morris Investments Limited

(Registration number: 12812084)
Balance Sheet as at 31 August 2024

.........................................
Mr P Morris
Director

.........................................
Miss M Shimizu
Director

 

Shimizu-Morris Investments Limited

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

1

General information

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

The address of its registered office is:
2nd Floor
32 Berwick Street
London
W1F 8RL

These financial statements were authorised for issue by the Board on 6 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 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 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.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Shimizu-Morris Investments Limited

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

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

Shimizu-Morris Investments Limited

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

4

Investments

2024
£

2023
£

Investments in associates

15,000

15,000

5

Debtors

2024
£

2023
£

Other debtors

100

100

100

100

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100