REGISTERED NUMBER: 05805322 (England and Wales)

Kiku Obata & Company Limited

Unaudited Financial Statements

for the Year Ended 31st December 2024

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Ms K Obata

Registered office:

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Registered number:

05805322 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Current assets

Cash at bank

6,738

10,155

Creditors

Amounts falling due within one year

5

183,979

186,404

Net current liabilities

(177,241

)

(176,249

)

Total assets less current liabilities

(177,241

)

(176,249

)

Capital and reserves

Called up share capital

1

1

Retained earnings

(177,242

)

(176,250

)

(177,241

)

(176,249

)

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

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

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

The financial statements were approved by the director and authorised for issue on 27th August 2025 and were signed by:

Ms K Obata - Director

1.	Statutory information

Kiku Obata & Company 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.

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the parent company, Kiku Obata & Company, that it will continue to give financial support to the company for twelve months from the date of signing of these financial statements and defer payment of its loan in favour of other creditors.

On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

33% straight line

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 statement of financial position date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1st January 2024

and 31st December 2024

3,605

Depreciation

At 1st January 2024

and 31st December 2024

3,605

Net book value

At 31st December 2024

-

At 31st December 2023

-

5.

Creditors: amounts falling due within one year

2024

2023

£

£

Amounts owed to group undertakings

179,616

182,007

Taxation and social security

1,448

1,504

Other creditors

2,915

2,893

183,979

186,404

6.	Controlling party

The company was a wholly owned subsidiary of Kiku Obata & Company, a company incorporated in the state of Missouri in United States of America throughout the current and previous year.