Koshido Ryu Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Koshido Ryu Ltd for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006,we have prepared for your approval the accounts of Koshido Ryu Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Koshido Ryu Ltd , as a body, in accordance with the terms of our engagement letter dated 29 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Koshido Ryu Ltd and state those matters that we have agreed to state to the directors of Koshido Ryu Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Koshido Ryu Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Koshido Ryu Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Koshido Ryu Ltd . You consider that Koshido Ryu Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Koshido Ryu Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30th October 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Koshido Ryu Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 08453561

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		650

			-		650
CURRENT ASSETS
Debtors	5	3,590		4,393
Cash at bank and in hand		29,892		30,581

		33,482		34,974
Creditors: Amounts Falling Due Within One Year	6	(28,144 )		(33,803 )

NET CURRENT ASSETS (LIABILITIES)			5,338		1,171

TOTAL ASSETS LESS CURRENT LIABILITIES			5,338		1,821

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		-		(123 )

NET ASSETS			5,338		1,698

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			5,238		1,598

SHAREHOLDERS' FUNDS			5,338		1,698

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Koshido Ryu Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Kathryn King

Director

30th October 2025

The notes on pages 4 to 5 form part of these financial statements.

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Koshido Ryu Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Koshido Ryu Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08453561 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, SK9 4LY.

The principal place of trade is 91 Park Lane, Sandbach, Cheshire, CW11 1EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on cost
Computer Equipment	No depreciation charged

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	6,500	260	6,760

As at 31 March 2025	6,500	260	6,760

Depreciation
As at 1 April 2024	5,850	260	6,110
Provided during the period	650	-	650

As at 31 March 2025	6,500	260	6,760

Net Book Value
As at 31 March 2025	-	-	-

As at 1 April 2024	650	-	650

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Koshido Ryu Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,590	4,393

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	25,525	33,241
Taxation and social security	2,619	562

	28,144	33,803

7. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	-	123

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	123	123
Deferred taxation	(123 )	(123 )

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Miss Emily Pollitt	4,359	6,759	7,598	-	3,520

The above loan is unsecured, interest free and repayable on demand.

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