REGISTERED NUMBER: 12276295 (England and Wales)

EGUCHI IWAO UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr L Mulder

REGISTERED OFFICE:

15 High Street

Brackley

Northamptonshire

NN13 7DH

REGISTERED NUMBER:

12276295 (England and Wales)

ACCOUNTANTS:

Blencowes

15 High Street

Brackley

Northamptonshire

NN13 7DH

CURRENT ASSETS

Debtors

4

1,380,477

1,741,489

Cash at bank

472

1,141

1,380,949

1,742,630

CREDITORS

Amounts falling due within one year

5

16,462

106,424

NET CURRENT ASSETS

1,364,487

1,636,206

TOTAL ASSETS LESS CURRENT LIABILITIES

1,364,487

1,636,206

CREDITORS

Amounts falling due after more than one year

6

1,449,030

1,715,674

NET LIABILITIES

(84,543

)

(79,468

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(84,643

)

(79,568

)

SHAREHOLDERS' FUNDS

(84,543

)

(79,468

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 December 2025 and were signed by:

Mr L Mulder - Director

1.	STATUTORY INFORMATION

Eguchi Iwao UK Limited 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 (£).

The financial statements round the figures to the nearest £1.00

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.

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 taxation

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.

Debtors and creditors receivable or payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,380,377

1,741,389

Other debtors

100

100

1,380,477

1,741,489

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,333

10,000

Trade creditors

(2

)

93,733

Accrued expenses

3,131

2,691

16,462

106,424

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

10,000

Bank loans - 2-5 years

-

3,333

Amounts owed to group undertakings

1,449,030

1,702,341

1,449,030

1,715,674

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Eguchi Iwao Europe Limited a company incorporated in the UK. Copies of the financial statements of the immediate parent are available from 15 High Street, Brackley, Northants, NN13 7DH.

The ultimate parent company is Eguchi Iwao Japan a company incorporated in Japan. Registered number 1800-01-014146. Copies of the financial statements are available from 1-19-5 Meiji Minami-Ku Nagoya City Aichi Pref.

9.	GOING CONCERN

The company ceased to trade in the 2021/22 accounting period, on this basis the directors have concluded it not appropriate for these financial statements to be prepared on a going concern bass.

The company is maintaining its existence with the objective of settling all of its liabilities when funds are made available.