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ISSHO BIRMINGHAM LIMITED

Registered Number
13963464
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

ISSHO BIRMINGHAM LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | LOVATT-BROWN, Sam
| MORENO CARRILLO, Gabriel Alejandro

Registered Address | 70 Heathwood Road
| Bournemouth
| BH9 2JZ

Registered Number | 13963464 (England and Wales)

ISSHO BIRMINGHAM LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 7,000 |  |  |  | 10,000
Tangible assets | 4 |  |  | 105,198 |  |  |  | 125,061
|  |  |  | 112,198 |  |  |  | 135,061
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 46,092 |  |  |  | 72,896 |  |
Debtors | 6 | 63,094 |  |  |  | 73,889 |  |
Cash at bank and on hand |  | 4,363 |  |  |  | 6,447 |  |
|  | 113,549 |  |  |  | 153,232 |  |
Creditors amounts falling due within one year | 7 | (184,500) |  |  |  | (229,134) |  |
Net current assets (liabilities) |  |  |  | (70,951) |  |  |  | (75,902)
Total assets less current liabilities |  |  |  | 41,247 |  |  |  | 59,159
Creditors amounts falling due after one year | 8 |  |  | (47,155) |  |  |  | (67,365)
Net assets |  |  |  | (5,908) |  |  |  | (8,206)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 80 |  |  |  | 80
Profit and loss account |  |  |  | (5,988) |  |  |  | (8,286)
Shareholders' funds |  |  |  | (5,908) |  |  |  | (8,206)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 October 2025, and are signed on its behalf by:
MORENO CARRILLO, Gabriel Alejandro Director Registered Company No. 13963464

ISSHO BIRMINGHAM LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Intangible assets
--- | ---
| Patents and licences relate to payments made for the right to discharge the operation of the franchise. They are initially measured at cost. After initial recognition, they are measured at cost less any accumulated amortization and any accumulated impairment losses. Intangible assets are are being amortized evenly over their estimated useful life of 5 years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Fixtures and fittings | 25 |  | -

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 15,000 |  | 15,000
| At 31 March 25 | 15,000 |  | 15,000
| Amortisation and impairment
| At 01 April 24 | 5,000 |  | 5,000
| Charge for year | 3,000 |  | 3,000
| At 31 March 25 | 8,000 |  | 8,000
| Net book value
| At 31 March 25 | 7,000 |  | 7,000
| At 31 March 24 | 10,000 |  | 10,000

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 103,609 |  | 56,905 |  | 160,514
| At 31 March 25 | 103,609 |  | 56,905 |  | 160,514
| Depreciation and impairment
| At 01 April 24 | 16,555 |  | 18,898 |  | 35,453
| Charge for year | 10,361 |  | 9,502 |  | 19,863
| At 31 March 25 | 26,916 |  | 28,400 |  | 55,316
| Net book value
| At 31 March 25 | 76,693 |  | 28,505 |  | 105,198
| At 31 March 24 | 87,054 |  | 38,007 |  | 125,061

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 46,092 |  | 72,896
| Total | 46,092 |  | 72,896

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 2,226
| Other debtors | 37,845 |  | 40,006
| Prepayments and accrued income | 25,249 |  | 31,657
| Total | 63,094 |  | 73,889

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 29,312 |  | 24,931
| Bank borrowings and overdrafts | 20,210 |  | 20,210
| Taxation and social security | 2,470 |  | 4,530
| Other creditors | 122,392 |  | 162,696
| Accrued liabilities and deferred income | 10,116 |  | 16,767
| Total | 184,500 |  | 229,134

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 47,155 |  | 67,365
| Total | 47,155 |  | 67,365

| Included within creditors falling due within one year and creditors falling due after more than one year is £67,365 (2024: £87,574) in respect of a HSBC recovery loan scheme. This loan is secured by a fixed and floating charge over present and future assets of the company. The loan is repayable by June 2028.

9. | Other commitments
--- | ---
| LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £70,000 (2024: £70,000) Due between two and five years: £280,000 (2024: £280,000) More than five years: £99,167 (2024:£169,167)

10. | Related party transactions
--- | ---
| Included in other debtors falling due within one year are due from companies connected to the director Issho Gateshead Ltd £4,000 (2024: Nil). Included in other creditors falling due within one year are due from companies connected to the director Issho Ltd £121,042 (2024: £161,196); GDMP Ltd £1,350 (2024: Nil) During the year, the company paid management recharges for wages amounting to £120,634 (2024: £120,696) to Issho Ltd.