Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Directors

The director shown below has held office during the period of
10 January 2025 to 31 March 2025

The directors shown below have held office during the period of
24 May 2024 to 31 March 2025

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 October 2025

And signed on behalf of the board by:
Name: J Yokota
Status: Director

Profit And Loss Account

for the Period Ended 31 March 2025

Balance sheet

As at 31 March 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  All incoming resources are included on the Statement of Financial Activities when the charitable company is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be received, and the amount can be measured reliably. Where income relating to future periods is received in advance, or income relating to past periods is received in arrears, such amounts are held as deferred or accrued income accordingly. Grant income, whether capital or revenue grants, is recognized when the charity has entitlement to the funds, any performance conditions attached to grants have been met, it is probable that the income will be received, and the amount can be measured reliably.

  Tangible fixed assets depreciation policy

  Depreciation si provided at hte folowing annual rates ni order ot write of each asset over its estimated useful life. Fixtures and fitings - 20% on cost

  Valuation information and policy

  Expenditure Liabilities are recognized as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings. Resources expended compromise Costs of charitable activities charitable activities as disclosed in the SOFA are as follows: expenditure on charitable activates and other resources expended. The costs of charitable activities include direct expenditure. The accounting treatments for these are as follows: Costs directly allocate to activities - the charitable activities flow from the charity’s vision and purpose, which are highlighted in the Trustees' Report. Support costs allocated to activities - represents those items not falling into any other heading. Operating leases and commitments All amounts paid for goods and services under operating leases are recognized as expenditure over the life of the lease and are included within expenditure in the period to which they relate.

  Other accounting policies

  Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102).Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Financial reporting standard 102 - reduced disclosure exemptions The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland': -the requirements of Section 7 Statement of Cash Flows. Income All incoming resources are included on the Statement of Financial Activities when the charitable company is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be received, and the amount can be measured reliably. Where income relating to future periods is received in advance, or income relating to past periods is received in arrears, such amounts are held as deferred or accrued income accordingly. Grant income, whether capital or revenue grants, is recognized when the charity has entitlement to the funds, any performance conditions attached to grants have been met, it is probable that the income will be received, and the amount can be measured reliably Expenditure Liabilities are recognized as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings. Resources expended compromise: Costs of charitable activities - charitable activities as disclosed in the SOFA are as follows: expenditure on charitable activates and other resources expended. The costs of charitable activities include direct expenditure. The accounting treatments for these are as follows: Costs directly allocate to activities - the charitable activities flow from the charity’s vision and purpose, which are highlighted in the Trustees' Report. Support costs allocated to activities - represents those items not falling into any other heading. Operating leases and commitments All amounts paid for goods and services under operating leases are recognized as expenditure over the life of the lease and are included within expenditure in the period to which they relate. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Notes to the Financial Statements

for the Period Ended 31 March 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	14	15