ACCOUNTS - Final Accounts

Registered number: 14045966

RENGOKU LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

RENGOKU LIMITED

REGISTERED NUMBER: 14045966

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


CURRENT ASSETS
Debtors: amounts falling due within one year	4	25		75
Cash at bank and in hand		245		532
		270		607
Creditors: amounts falling due within one year	5	(18,144)		(5,262)
NET CURRENT LIABILITIES			(17,874)		(4,655)
TOTAL ASSETS LESS CURRENT LIABILITIES			(17,874)		(4,655)
NET LIABILITIES			(17,874)		(4,655)

CAPITAL AND RESERVES
Called up share capital	6	125	125
Profit and loss account		(17,999)	(4,780)
		(17,874)	(4,655)

The directors consider 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 directors acknowledge their 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 profit and loss account 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 by:

C Sheehan

Director

Date: 2 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

RENGOKU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	GENERAL INFORMATION

Rengoku Limited is a private company limited by shares and incorporated in England and Wales.
Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA.
The functional and presentational currency is GBP.

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

GOING CONCERN

The financial statements have been prepared on the going concern basis which assumes that the company will continue as a going concern for the foreseeable future. The trading losses reported to date are consistent with the company's business plan as it progresses its activities. Given the support of shareholders and associated companies, the directors have a reasonable expectation that the company will be able to meet its liabilties as they fall due for the foreseeable future and therefore continue to adopt the going concern basis.

2.3

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.

2.4

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.

2.5

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.

Page 2

RENGOKU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

2.6

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 3

RENGOKU LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

					2024	2023
					£	£


Amounts owed by other participating interests	-	50
Other debtors	25	25
	25	75

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2024	2023
		£	£

Trade creditors	192	360
Amounts owed to other participating interests	16,613	3,102
Accruals and deferred income	1,339	1,800
	18,144	5,262

6.	SHARE CAPITAL
		2024	2023
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

125 Ordinary shares of £1 each	125	125

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