REGISTERED NUMBER: SC592963 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Marutomo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M Tsuji

REGISTERED OFFICE:

7 Northumberland Street

Edinburgh

United Kingdom

EH3 6LL

REGISTERED NUMBER:

SC592963 (Scotland)

ACCOUNTANTS:

Neil Nisbet & Co.

c/o Neil Nisbet & Co.

Thain House

226 Queensferry Road

Edinburgh

EH4 2BP

FIXED ASSETS

Tangible assets

4

326,637

331,069

CURRENT ASSETS

Stocks

13,000

7,735

Debtors

5

31,158

39,069

Cash at bank and in hand

8,605

2,099

52,763

48,903

CREDITORS

Amounts falling due within one year

6

136,564

129,354

NET CURRENT LIABILITIES

(83,801

)

(80,451

)

TOTAL ASSETS LESS CURRENT LIABILITIES

242,836

250,618

CREDITORS

Amounts falling due after more than one year

7

441,999

441,999

NET LIABILITIES

(199,163

)

(191,381

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(199,164

)

(191,382

)

SHAREHOLDERS' FUNDS

(199,163

)

(191,381

)

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 her 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 27 December 2025 and were signed by:

Ms M Tsuji - Director

1.	STATUTORY INFORMATION

Marutomo Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

The accounts have been prepared on the going concern basis on the understanding that the director will continue her financial support of the company.

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.

Land and buildings

-

20% on cost and 2% on cost

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

375,402

21,522

396,924

Additions

-

2,241

2,241

At 31 March 2025

375,402

23,763

399,165

DEPRECIATION

At 1 April 2024

53,202

12,653

65,855

Charge for year

5,006

1,667

6,673

At 31 March 2025

58,208

14,320

72,528

NET BOOK VALUE

At 31 March 2025

317,194

9,443

326,637

At 31 March 2024

322,200

8,869

331,069

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

7,903

Other debtors

31,158

31,166

31,158

39,069

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

136,564

129,354

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

441,999

441,999

8.	RELATED PARTY DISCLOSURES

The director has loaned an amount of £441,999 to the company on a long term basis. This is not anticipated to be repaid until the company is profitable.

The director has loaned an amount of £134,147 to the company. This is not anticipated to be repaid until the company is profitable.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is the estate of Keiko Tsuji.