1 October 2024 false No description of principal activity Taxfiler 2024.6 12863942business:PrivateLimitedCompanyLtd2024-10-012025-09-30 128639422024-09-30 128639422024-10-012025-09-30 12863942business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 12863942business:FilletedAccounts2024-10-012025-09-30 128639422025-09-30 12863942business:Director22024-10-012025-09-30 12863942business:RegisteredOffice2024-10-012025-09-30 128639422024-09-30 12863942core:WithinOneYear2025-09-30 12863942core:WithinOneYear2024-09-30 12863942core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 12863942core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12863942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12863942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12863942core:PreviouslyStatedAmount2025-09-30 12863942core:PreviouslyStatedAmount2024-09-30 12863942business:SmallEntities2024-10-012025-09-30 12863942countries:EnglandWales2024-10-012025-09-30 12863942core:FurnitureFittings2024-10-012025-09-30 12863942core:FurnitureFittings2024-09-30 12863942core:FurnitureFittings2025-09-30 128639422023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12863942 (England and Wales)
B & J Oakgrove Sushi Ltd Unaudited accounts for the year ended 30 September 2025
B & J Oakgrove Sushi Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
B & J Oakgrove Sushi Ltd Company Information for the year ended 30 September 2025
Director
Joaquim Ignatius Moreira
Company Number
12863942 (England and Wales)
Registered Office
Flat 4 Jacquard House 13 Atlas Way, Oakgrove Milton Keynes Buckinghamshire MK10 9SL England
Accountants
KBN Accountants Limited 12a, Castle Street Reading Berkshire RG1 7RD
- 3 -
B & J Oakgrove Sushi Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,555 
5,343 
Current assets
Inventories
1,500 
1,100 
Debtors
5
28,009 
27,102 
Cash at bank and in hand
14,748 
7,327 
44,257 
35,529 
Creditors: amounts falling due within one year
6
(48,632)
(40,737)
Net current liabilities
(4,375)
(5,208)
Net assets
180 
135 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
80 
35 
Shareholders' funds
180 
135 
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 30 October 2025 and were signed on its behalf by
Joaquim Ignatius Moreira Director Company Registration No. 12863942
- 4 -
B & J Oakgrove Sushi Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
B & J Oakgrove Sushi Ltd is a private company, limited by shares, registered in England and Wales, registration number 12863942. The registered office is Flat 4, Jacquard House, 13 Atlas Way, Oakgrove, Milton Keynes, Buckinghamshire, MK10 9SL, England.
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.
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:
Fixtures & fittings
20% Reducing Balance Basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
12,405 
Additions
351 
At 30 September 2025
12,756 
Depreciation
At 1 October 2024
7,062 
Charge for the year
1,139 
At 30 September 2025
8,201 
Net book value
At 30 September 2025
4,555 
At 30 September 2024
5,343 
- 5 -
B & J Oakgrove Sushi Ltd Notes to the Accounts for the year ended 30 September 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
640 
902 
Trade debtors
27,369 
26,200 
28,009 
27,102 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,536 
935 
Taxes and social security
7,186 
9,623 
Loans from directors
39,910 
30,179 
48,632 
40,737 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 6 -