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Registered number: 11229766
Kyoto Ushiya Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2025
Makesworth Accountants
Chartered Accountants
First Floor,Cervantes House, 5-9 Headstone Road
Harrow
Middlesex
HA1 1PD
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11229766
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,170 3,255
2,170 3,255
CURRENT ASSETS
Debtors 5,848 -
Cash at bank and in hand 32,903 22,285
38,751 22,285
Creditors: Amounts Falling Due Within One Year (19,531 ) (8,935 )
NET CURRENT ASSETS (LIABILITIES) 19,220 13,350
TOTAL ASSETS LESS CURRENT LIABILITIES 21,390 16,605
NET ASSETS 21,390 16,605
CAPITAL AND RESERVES
Called up share capital 5 10 10
Profit and Loss Account 21,380 16,595
SHAREHOLDERS' FUNDS 21,390 16,605
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr. Tatsuro Miyamoto
Director
04/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kyoto Ushiya Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11229766 . The registered office is Kyoto Ushiya Ltd, 124 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 March 2024 12,355
As at 28 February 2025 12,355
Depreciation
As at 1 March 2024 9,100
Provided during the period 1,085
As at 28 February 2025 10,185
Net Book Value
As at 28 February 2025 2,170
As at 1 March 2024 3,255
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5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 4