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Registered Number: 02700377
England and Wales
ANGLO JAPANESE MANAGEMENT SERVICES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Anglo Japanese Management Services Limited Contents Page For the year ended 31 March 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Anglo Japanese Management Services Limited Company Information For the year ended 31 March 2025
Directors | Mr K Niimura Ms Mayumi Elvia Ihara-Quinones
Registered Number | 02700377
Registered Office | 234-236 Hendon Way Hendon Central London NW4 3NE
Accountants | P and Co (Partners) LLP 18 Ensign Street London E1 8PA
Secretary | Mr M Yabuta
Bankers | Barclays Bank PLC. Edgware Group 126 Station Road Edgware Middlesex HA8 7RY
1

Anglo Japanese Management Services Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 1,512,334 |  | 1,533,677
Investments | 5 | 92,000 |  | 92,000
|  | 1,604,334 |  | 1,625,677
Current assets |  |  |
Stocks | 6 | 19,335 |  | 23,616
Debtors: amounts falling due within one year | 7 | 825,754 |  | 1,149,821
Cash at bank and in hand |  | 1,307,306 |  | 1,139,627
|  | 2,152,395 |  | 2,313,064
Creditors: amount falling due within one year | 8 | (1,054,660) |  | (1,258,053)
Net current assets |  | 1,097,735 |  | 1,055,011
Total assets less current liabilities |  | 2,702,069 |  | 2,680,688
Creditors: amount falling due after more than one year | 9 | (970,050) |  | (1,081,744)
Provisions for liabilities | 10 | (172,618) |  | (172,618)
Net assets |  | 1,559,401 |  | 1,426,326
Capital and reserves |  |  |
Called up share capital | 11 | 1,000 |  | 1,000
Profit and loss account |  | 1,558,401 |  | 1,425,326
Shareholders' funds |  | 1,559,401 |  | 1,426,326
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 04 December 2025 and were signed on its behalf by:
------------------------------- Mr K Niimura Director
2

Anglo Japanese Management Services Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Anglo Japanese Management Services Limited (the company) is a private company limited by shares and is registered in England and Wales. The address of its registered office is 234-236 Hendon Way, Hendon Central, London, NW4 3NE. The company's functional and presentation currency is £ sterling
1. | 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges Lease payments are apportioned between capital repayment and finance charge, using the effective interest rate method, to produce a constant rate of charge on the balance of the capital repayments outstanding. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Development expenditures Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 4 years during which the company is expected to benefit. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Freehold Buildings | Over 50 years on Straight Line
Equipment, Plant and Machinery | 10% Straight Line
Motor Vehicles | 25% Reducing Balance
Basic financial instruments A financial asset held as an equity instrument is recognised initially at the transaction price (including transaction costs). At the end of each reporting period, unlisted equity investments are recorded at fair value, where appropriate, or at cost less impairment if their fair value cannot be reliably measured. Objective evidence of the impairment of financial assets is assessed at each period end and any impairment loss recognised in the profit or loss immediately. Impairment loss is calculated as the difference between the carrying amount of the instrument and the best estimate of the cash flows expected to be derived from the asset (including sales proceeds if sold) at the balance sheet date. Investment income is recognised in the financial statements when the company becomes entitled to its share of profits from the financial instrument. Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees and directors Average number of employees during the year was 56 (2024 : 53).
3. | Intangible fixed assets
Cost | Development |  | Goodwill |  | Total
| £ |  | £ |  | £
At 01 April 2024 | 40,046 |  | 140,000 |  | 180,046
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 March 2025 | 40,046 |  | 140,000 |  | 180,046
Amortisation
At 01 April 2024 | 40,046 |  | 140,000 |  | 180,046
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 31 March 2025 | 40,046 |  | 140,000 |  | 180,046
Net book values
At 31 March 2025 | - |  | - |  | -
At 31 March 2024 | - |  | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Freehold Buildings |  | Equipment, Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2024 | 1,208,479 |  | 2,232,778 |  | 167,600 |  | 3,608,857
Additions | - |  | 112,756 |  | - |  | 112,756
Disposals | - |  | - |  | - |  | -
At 31 March 2025 | 1,208,479 |  | 2,345,534 |  | 167,600 |  | 3,721,613
Depreciation
At 01 April 2024 | 455,349 |  | 1,534,543 |  | 85,288 |  | 2,075,180
Charge for year | 10,169 |  | 103,352 |  | 20,578 |  | 134,099
On disposals | - |  | - |  | - |  | -
At 31 March 2025 | 465,518 |  | 1,637,895 |  | 105,866 |  | 2,209,279
Net book values
Closing balance as at 31 March 2025 | 742,961 |  | 707,639 |  | 61,734 |  | 1,512,334
Opening balance as at 01 April 2024 | 753,130 |  | 698,235 |  | 82,312 |  | 1,533,677
Included in the totals above are assets held under finance leases or hire purchase contracts as follows: 2025 2024
Asset Description |  | Net Book Value £ |  | Depreciation Charge £ |  | Net Book Value £ |  | Depreciation Charge £
--- | --- | --- | --- | --- | --- | --- | --- | ---
Motor Vehicles |  | 59,193 |  | 19,731 |  | 78,923 |  | 13,331
|  | 59,193 |  | 19,731 |  | 78,923 |  | 13,331
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 April 2024 | 92,000 |  | 92,000
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 92,000 |  | 92,000
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 19,335 |  | 23,616
| 19,335 |  | 23,616
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 604,145 |  | 942,064
Provision for Doubtful Debts | (3,644) |  | (6,838)
Amount Owed by Group Undertakings | 3,349 |  | 3,349
Prepayments & Accrued Income | 203,532 |  | 193,445
Other Debtors | 18,070 |  | 17,801
VAT | 302 |  | -
| 825,754 |  | 1,149,821
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 168,369 |  | 205,702
Bank Loans & Overdrafts | 103,379 |  | 90,856
Corporation Tax | 94,875 |  | 147,345
PAYE & Social Security | 54,247 |  | 69,314
Accrued Expenses | 251,226 |  | 266,796
Other Creditors | 38,024 |  | 29,702
Obligations under Hire Purchase Contracts/Finance Leases | 6,739 |  | 6,159
Wages & Salaries Control Account | 110 |  | -
Directors' Current Accounts | 337,691 |  | 440,078
VAT | - |  | 2,101
| 1,054,660 |  | 1,258,053
9. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 919,974 |  | 1,024,702
Obligations under Hire Purchase Contracts/Finance Leases | 50,076 |  | 57,042
| 970,050 |  | 1,081,744
Bank loans outstanding at the reporting date include instalments due after more than five years of £426,848 (2024: £583,872). The bank loans are secured by a legal charge over the company's assets. Finance leases The future minimum finance lease payments are as follows:
|  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Not later than one year |  | 10,405 |  | 10,405
Later than one year and not later than five years |  | 54,322 |  | 65,084
Total gross payments |  | 64,727 |  | 75,489
Less: finance charges |  | (7,912) |  | (12,288)
Carrying amount of liability |  | 56,815 |  | 63,201
10. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 172,618 |  | 172,618
| 172,618 |  | 172,618
Deferred Tax |  | 2025 £
--- | --- | ---
Balance at 01 April 2024 |  | 172,618
Charge for year |  | -
Balance at 31 March 2025 |  | 172,618
11. | Share Capital Authorised 1,000 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,000 Ordinary shares of £1.00 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
12. | Operating lease commitments The company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Payments due |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Not later than one year |  | - |  | -
Later than one year and not later than five years |  | - |  | -
Later than five years |  | - |  | -
|  | - |  | -
13. | Ultimate controlling party The ultimate controlling party of the company is Dr T Ihara MB BS.
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