ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 14208802

ANDERSON MORI & TOMOTSUNE UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

ANDERSON MORI & TOMOTSUNE UK LIMITED

REGISTERED NUMBER: 14208802

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	521,040		586,307
Cash at bank and in hand	5	111,483		152,045
		632,523		738,352
Creditors: amounts falling due within one year	6	(425,307)		(534,223)
Net current assets			207,216		204,129
Total assets less current liabilities			207,216		204,129
Creditors: amounts falling due after more than one year	7		(200,000)		(200,000)

Net assets			7,216		4,129

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	6,216	3,129
	7,216	4,129

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 April 2025.

A Maeda

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ANDERSON MORI & TOMOTSUNE UK LIMITED

REGISTERED NUMBER: 14208802

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

Director

The notes on pages 3 to 6 form part of these financial statements.

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ANDERSON MORI & TOMOTSUNE UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Anderson Mori & Tomotsune UK Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom, with a registration number 14208802. The address of the registered office is Hawke House, Old Station Road, Loughton, Essex, IG10 4PL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is derived from work completed for the international parent company within the United
Kingdom. Revenue is recognised in the period it relates and in which the work is carried out.
Revenue not yet invoiced at the year end date is accrued based on works completed to date.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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ANDERSON MORI & TOMOTSUNE UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Debtors

					2024	2023
					£	£

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ANDERSON MORI & TOMOTSUNE UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.Debtors (continued)

Other debtors	8,230	10,901
Prepayments and accrued income	512,810	575,406
	521,040	586,307

5.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	111,483	152,045
	111,483	152,045

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	1,000	183,906
Corporation tax	785	526
Other creditors	3,165	40,835
Accruals and deferred income	420,357	308,956
	425,307	534,223

7.	Creditors: Amounts falling due after more than one year
		2024	2023
		£	£

Bank loans	200,000	200,000
	200,000	200,000

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ANDERSON MORI & TOMOTSUNE UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024




Amounts falling due after more than 5 years
Bank loans	200,000	200,000
	200,000	200,000
	200,000	200,000

9.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £660 (2023 - £nil).

10.	Related party transactions
	At year end the following amounts are due to/(from) related parties

		2024	2023
		£	£

Parent company	1,000	383,906
Key management personnel	-	23,078
	1,000	406,984

11.	Controlling party

The ultimate controlling party are Anderson Mori & Tomotsune LPC by virtue of their majority shareholding.

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