REGISTERED NUMBER: 09451432 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Nukaga Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms Yasuko Yamada

REGISTERED OFFICE:

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

REGISTERED NUMBER:

09451432 (England and Wales)

ACCOUNTANTS:

Wolfson Associates Limited

1st Floor

314 Regents Park Road

Finchley

London

N3 2LT

FIXED ASSETS

Tangible assets

4

210

419

CURRENT ASSETS

Debtors

5

9,945

19,765

Cash at bank

124,738

278,362

134,683

298,127

CREDITORS

Amounts falling due within one year

6

34,947

99,233

NET CURRENT ASSETS

99,736

198,894

TOTAL ASSETS LESS CURRENT LIABILITIES

99,946

199,313

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

99,945

199,312

SHAREHOLDERS' FUNDS

99,946

199,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 11 November 2025 and were signed by:

Ms Yasuko Yamada - Director

1.	STATUTORY INFORMATION

Nukaga Uk Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

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.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which the economic benefits from the leased asset are consumed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 29 February 2024

and 28 February 2025

839

DEPRECIATION

At 29 February 2024

420

Charge for year

209

At 28 February 2025

629

NET BOOK VALUE

At 28 February 2025

210

At 28 February 2024

419

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade debtors

-

8,800

VAT

65

-

Prepayments and accrued income

9,880

10,965

9,945

19,765

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

28.2.24

£

£

Trade creditors

5,835

41,261

Social security and other taxes

(9,183

)

4,312

VAT

-

274

Other creditors

-

8,515

Directors' current accounts

32,280

38,343

Accruals and deferred income

6,015

6,528

34,947

99,233

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the start of the year, the director's loan had a balance of £38,343 due to the director. During the year, the director withdrew £6,063 from the company. As a result, at the end of the year, the company owed £32,280 to the director. The loan is interest free and repayable on demand.