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Company Registration No. 14974503 (England and Wales)
Shisho Data Limited Unaudited accounts for the year ended 31 July 2025
Shisho Data Limited Unaudited accounts Contents
Page
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Shisho Data Limited Company Information for the year ended 31 July 2025
Directors
David Courtier-Dutton Grace Hammond
Company Number
14974503 (England and Wales)
Registered Office
Highfield End Malthouse Lane Heckfield, Hook Hampshire RG27 0LP United Kingdom
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Shisho Data Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,251 
4,687 
Current assets
Debtors
36,322 
47,101 
Cash at bank and in hand
94,219 
5,636 
130,541 
52,737 
Creditors: amounts falling due within one year
(18,617)
(23,351)
Net current assets
111,924 
29,386 
Total assets less current liabilities
116,175 
34,073 
Creditors: amounts falling due after more than one year
(72,924)
(81,243)
Net assets/(liabilities)
43,251 
(47,170)
Capital and reserves
Called up share capital
116 
100 
Share premium
324,931 
244,947 
Profit and loss account
(281,796)
(292,217)
Shareholders' funds
43,251 
(47,170)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by
David Courtier-Dutton Director Company Registration No. 14974503
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Shisho Data Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Shisho Data Limited is a private company, limited by shares, registered in England and Wales, registration number 14974503. The registered office is Highfield End Malthouse Lane, Heckfield, Hook, Hampshire, RG27 0LP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
Straight line - 25%
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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Shisho Data Limited Notes to the Accounts for the year ended 31 July 2025
Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2024
6,250 
Additions
1,257 
At 31 July 2025
7,507 
Depreciation
At 1 August 2024
1,563 
Charge for the year
1,693 
At 31 July 2025
3,256 
Net book value
At 31 July 2025
4,251 
At 31 July 2024
4,687 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
36,321 
47,100 
Other debtors
1 
1 
36,322 
47,101 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,494 
12,985 
Trade creditors
4,879 
3,463 
Taxes and social security
8,408 
6,022 
Other creditors
4,018 
1,063 
Loans from directors
(182)
(182)
18,617 
23,351 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
25,243 
Other creditors
72,924 
56,000 
72,924 
81,243 
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Shisho Data Limited Notes to the Accounts for the year ended 31 July 2025
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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