REGISTERED NUMBER: 13870148 (England and Wales)

Niji UK Limited

Unaudited Financial Statements

for the Year Ended 31st December 2024

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P J Cases Chirveches

Ms A Novitchi Tolmacec

REGISTERED OFFICE:

C/o Stone King Llp, Boundary House

91 Charterhouse Street

London

EC1M 6HR

REGISTERED NUMBER:

13870148 (England and Wales)

ACCOUNTANTS:

Naail & Co

Chartered Certified Accountants

69 Lambeth Walk

London

SE11 6DX

FIXED ASSETS

Intangible assets

5

30,704

34,542

Property, plant and equipment

6

5,209

32,888

35,913

67,430

CURRENT ASSETS

Inventories

21,132

21,428

Debtors

87,757

6,783

Cash at bank and in hand

4,639

18,430

113,528

46,641

CREDITORS

Amounts falling due within one year

97,372

50,000

NET CURRENT ASSETS/(LIABILITIES)

16,156

(3,359

)

TOTAL ASSETS LESS CURRENT LIABILITIES

52,069

64,071

PROVISIONS FOR LIABILITIES

7

990

6,249

NET ASSETS

51,079

57,822

CAPITAL AND RESERVES

Called up share capital

8

110,100

110,100

Retained earnings

(59,021

)

(52,278

)

SHAREHOLDERS' FUNDS

51,079

57,822

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th September 2025 and were signed on its behalf by:

Mr P J Cases Chirveches - Director

1.	STATUTORY INFORMATION

Niji UK 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Turnover is generated from the ordinary activities of the business and is recognised when the right to consideration becomes due.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

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.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company is able to trade with the support of its directors and in their opinion, this support will continue for the foreseeable future and for at least 13 months from the date of approval of these financial statements. The financial statements are therefore prepared on the going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2024

and 31st December 2024

38,380

AMORTISATION

At 1st January 2024

3,838

Amortisation for year

3,838

At 31st December 2024

7,676

NET BOOK VALUE

At 31st December 2024

30,704

At 31st December 2023

34,542

6.	PROPERTY, PLANT AND EQUIPMENT

Totals

£

COST

At 1st January 2024

43,851

Additions

68

Disposals

(26,011

)

At 31st December 2024

17,908

DEPRECIATION

At 1st January 2024

10,963

Charge for year

1,736

At 31st December 2024

12,699

NET BOOK VALUE

At 31st December 2024

5,209

At 31st December 2023

32,888

7.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

990

6,249

Deferred

tax

£

Balance at 1st January 2024

6,249

Provided during year

(5,259

)

Balance at 31st December 2024

990

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

110,100

110,100

9.	RELATED PARTY DISCLOSURES

Amai Nihon, S.L.

Parent Company

During the year, Amai Nihon, S.L. provided goods and services to the company amounting to £46,180.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Amai Nihon, S.L..