ACCOUNTS - Final Accounts preparation

Registered number: 15487350

UCHI AND SOTO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 FEBRUARY 2025

UCHI AND SOTO LIMITED

REGISTERED NUMBER: 15487350

BALANCE SHEET

AS AT 28 FEBRUARY 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year		122
		122
Creditors: amounts falling due within one year	5	(15,761)
Net current (liabilities)/assets			(15,639)
Total assets less current liabilities			(15,639)

Net (liabilities)/assets			(15,639)

Capital and reserves
Called up share capital	6	7
Profit and loss account		(15,646)
		(15,639)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 November 2025.

Govinda Kaur Grewal

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

UCHI AND SOTO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 15487350. The Company's registered office is 14-18 Buckingham Street, Birmingham, England, B19 3HT.
The company was incorporated on 13 February 2024 and these accounts cover incorporation to 28 February 2025.
The company was incorporated as Uchi Soto Limited and on the 22 June 2024 it changed its name to Uchi and Soto Limited.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The company has made a loss in the period as a result of initial start up costs. The company is expected to make a profit once it begins actively trading. The main creditors of the company are the directors, or companies under control of close family members of the directors and these all intend to continue to support the company going forward. On this basis the directors have considered it appropriate to prepare the accounts on a going concern basis.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 2.

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UCHI AND SOTO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

Debtors

					2025
					£


	Prepayments and accrued income	122
		122

5.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	14,981
	Accruals and deferred income	780
		15,761

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		70 Ordinary shares of £0.10 each	7

70 Ordinary shares of £0.10 each were allotted on incorporation at par value.

Related party transactions

During the period the company received a loan from the directors who settled expenses on behalf of the company. As at 28 February 2025 amounts were due to directors of £7,446.
During the period the company received a loan from a company under control of a close family member of one of the directors who settled expenses on behalf of the company. As at 28 February 2025 amounts were due to this company of £7,535.
Loans are interest free and repayable on demand.

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