REGISTERED NUMBER: 14246241 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Daizu Sushi Bar Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B K Limbu

C H Limbu

B Limbu

SECRETARY:

REGISTERED OFFICE:

53 Newenden Close

Ashford

United Kingdom

Kent

TN23 5TD

REGISTERED NUMBER:

14246241 (England and Wales)

FIXED ASSETS

Tangible assets

4

38,138

27,779

CURRENT ASSETS

Debtors

5

17,565

23,565

Cash at bank and in hand

24,485

11,156

42,050

34,721

CREDITORS

Amounts falling due within one year

6

59,883

50,182

NET CURRENT LIABILITIES

(17,833

)

(15,461

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,305

12,318

CREDITORS

Amounts falling due after more than one year

7

2,235

10,338

NET ASSETS

18,070

1,980

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,970

1,880

18,070

1,980

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

C H - Director

1.	STATUTORY INFORMATION

Daizu Sushi Bar Ltd 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.

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.

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.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

33,859

Additions

18,733

At 31 July 2025

52,592

DEPRECIATION

At 1 August 2024

6,080

Charge for year

8,374

At 31 July 2025

14,454

NET BOOK VALUE

At 31 July 2025

38,138

At 31 July 2024

27,779

5.

DEBTORS

31.7.25

31.7.24

£

£

Amounts falling due within one year:

Other debtors

9,115

9,115

Amounts falling due after more than one year:

Other debtors

8,450

14,450

Aggregate amounts

17,565

23,565

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

8,295

5,532

Taxation and social security

51,588

44,650

59,883

50,182

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

2,235

10,338