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REGISTERED NUMBER: 13127772 (England and Wales)

















Tokyo Calm Limited

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025






Tokyo Calm Limited (Registered number: 13127772)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tokyo Calm Limited

COMPANY INFORMATION
for the Year Ended 31 January 2025







DIRECTORS: Mr S A Matisak
Mrs J M Matisak





REGISTERED OFFICE: 256 Stainbeck Road
Leeds
West Yorkshire
LS7 2LZ





REGISTERED NUMBER: 13127772 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

Tokyo Calm Limited (Registered number: 13127772)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 2,400 4,800
Tangible assets 5 34,517 41,937
36,917 46,737

CURRENT ASSETS
Debtors 6 3,304 11,385
Cash at bank 44,667 43,605
47,971 54,990
CREDITORS
Amounts falling due within one year 7 33,922 25,319
NET CURRENT ASSETS 14,049 29,671
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,966

76,408

CREDITORS
Amounts falling due after more than one
year

8

(24,285

)

(26,085

)

PROVISIONS FOR LIABILITIES (7,663 ) (7,968 )
NET ASSETS 19,018 42,355

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 18,918 42,255
SHAREHOLDERS' FUNDS 19,018 42,355

Tokyo Calm Limited (Registered number: 13127772)

BALANCE SHEET - continued
31 January 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2025 and were signed on its behalf by:





Mr S A Matisak - Director


Tokyo Calm Limited (Registered number: 13127772)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Tokyo Calm 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Tokyo Calm Limited (Registered number: 13127772)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 12,000
AMORTISATION
At 1 February 2024 7,200
Amortisation for year 2,400
At 31 January 2025 9,600
NET BOOK VALUE
At 31 January 2025 2,400
At 31 January 2024 4,800

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2024 934 53,114 6,721 60,769
Additions 2,666 - 2,553 5,219
At 31 January 2025 3,600 53,114 9,274 65,988
DEPRECIATION
At 1 February 2024 409 13,279 5,144 18,832
Charge for year 798 9,958 1,883 12,639
At 31 January 2025 1,207 23,237 7,027 31,471
NET BOOK VALUE
At 31 January 2025 2,393 29,877 2,247 34,517
At 31 January 2024 525 39,835 1,577 41,937

Tokyo Calm Limited (Registered number: 13127772)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 February 2024
and 31 January 2025 53,114
DEPRECIATION
At 1 February 2024 13,279
Charge for year 9,958
At 31 January 2025 23,237
NET BOOK VALUE
At 31 January 2025 29,877
At 31 January 2024 39,835

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,800 9,213
Prepayments 1,504 2,172
3,304 11,385

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 1,798 1,601
Tax 19,347 13,234
VAT 8,545 9,481
Credit card 3,096 -
Directors' current accounts - 1
Accruals 1,136 1,002
33,922 25,319

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 24,285 26,085