ACCOUNTS - Final Accounts preparation

Registered number: 09367628

HACHI NOTTING HILL LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

HACHI NOTTING HILL LTD

ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HACHI NOTTING HILL LTD
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 9 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

Paperchase Business Services Ltd

The Courtyard

14A Sydenham Road

Croydon

London

CR0 2EE

23 December 2025

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HACHI NOTTING HILL LTD

REGISTERED NUMBER: 09367628

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	3		374,972		515,423
			374,972		515,423
Current assets
Stocks		1,654		1,775
Debtors: amounts falling due within one year	4	8,510		56,019
Cash at bank and in hand	5	74,589		12,439
		84,753		70,233
Creditors: amounts falling due within one year	6	(1,086,334)		(1,020,978)
Net current liabilities			(1,001,581)		(950,745)
Total assets less current liabilities			(626,609)		(435,322)

Net liabilities			(626,609)		(435,322)

Capital and reserves
Called up share capital	200	200
Profit and loss account	(626,809)	(435,522)
	(626,609)	(435,322)

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 year 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 comprehensive income 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 by:

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HACHI NOTTING HILL LTD

REGISTERED NUMBER: 09367628

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

................................................

Anastasia Datsenko

Director

Date: 23 December 2025

The notes on pages 5 to 9 form part of these financial statements.

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		HACHI NOTTING HILL LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 April 2023	200	(244,033)	(243,833)

Loss for the year	-	(191,489)	(191,489)
Total comprehensive income for the year	-	(191,489)	(191,489)

At 1 April 2024	200	(435,522)	(435,322)

Loss for the year	-	(191,287)	(191,287)
Total comprehensive income for the year	-	(191,287)	(191,287)
At 31 March 2025	200	(626,809)	(626,609)

The notes on pages 5 to 9 form part of these financial statements.

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HACHI NOTTING HILL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Hachi Notting Hill Limited is a private company limited by shares, registered in England and Wales. The registered office and company number are as per below:
Company Number : 09367628
Registered Office : The Courtyard, 14a Sydenham Road, Croydon, United Kingdom, CR0 2EE

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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HACHI NOTTING HILL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Lease and license	-	10%	SLM
Plant and machinery	-	20%	SLM
Fixtures and fittings	-	20%	SLM
Office equipment	-	33%	SLM
Other fixed assets	-	10%	SLM

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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HACHI NOTTING HILL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.8

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.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

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.

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HACHI NOTTING HILL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

3.	Tangible fixed assets

	Lease and License	Plant and machinery	Fixtures and fittings	Office equipment	Other fixed assets	Total
	£	£	£	£	£	£
Cost or valuation
At 1 April 2024	22,982	189,402	3,361	12,498	339,022	567,265
Additions	-	-	464	-	-	464
Disposals	(9,422)	(21,365)	-	-	(47,500)	(78,287)
At 31 March 2025	13,560	168,037	3,825	12,498	291,522	489,442
Depreciation
At 1 April 2024	1,514	24,848	443	2,709	22,329	51,843
Charge for the year on owned assets	2,298	37,880	755	4,166	33,902	79,001
Disposals	(1,563)	(6,933)	-	-	(7,878)	(16,374)
At 31 March 2025	2,249	55,795	1,198	6,875	48,353	114,470
Net book value
At 31 March 2025	11,311	112,242	2,627	5,623	243,169	374,972
At 31 March 2024	21,468	164,555	2,918	9,789	316,693	515,423

Debtors

					2025	2024
					£	£


Trade debtors	710	2,546
Other debtors	6,810	32,646
Prepayments and accrued income	990	20,827
	8,510	56,019

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HACHI NOTTING HILL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	74,589	12,439
	74,589	12,439

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	85,366	114,057
Amounts owed to group undertakings	569,315	450,541
Other taxation and social security	-	10,187
Other creditors	429,465	434,395
Accruals and deferred income	2,188	11,798
	1,086,334	1,020,978

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