Studio Inenaga Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Studio Inenaga Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Studio Inenaga Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Studio Inenaga Ltd , as a body, in accordance with the terms of our engagement letter dated 30 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of Studio Inenaga Ltd and state those matters that we have agreed to state to the director of Studio Inenaga Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Studio Inenaga Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Studio Inenaga Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Studio Inenaga Ltd . You consider that Studio Inenaga Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Studio Inenaga Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

FMA Accountants

13/05/2026

FMA Accountants

Chartered Certified Accountants

C/O FMA Online Ltd

Building 3 Chiswick Business Park

566 Chiswick High Road

Chiswick

W4 5YA

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Studio Inenaga Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 15453091

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,343		41,365

			40,343		41,365
CURRENT ASSETS
Debtors	5	29,312		25,977
Cash at bank and in hand		72,154		74,193

		101,466		100,170
Creditors: Amounts Falling Due Within One Year	6	(51,761 )		(68,226 )

NET CURRENT ASSETS (LIABILITIES)			49,705		31,944

TOTAL ASSETS LESS CURRENT LIABILITIES			90,048		73,309

NET ASSETS			90,048		73,309

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			89,948		73,209

SHAREHOLDERS' FUNDS			90,048		73,309

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Studio Inenaga Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Tomokazu Inenaga

Director

13/05/2026

The notes on pages 4 to 5 form part of these financial statements.

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Studio Inenaga Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Studio Inenaga Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15453091 . The registered office is C/O FMA Online Ltd, Building 3 Chiswick Business Park, 566 Chiswick High Road, Chiswick, W4 5YA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Straight line
Computer Equipment	25% Straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Studio Inenaga Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	46,345	2,083	48,428
Additions	-	11,320	11,320

As at 31 March 2026	46,345	13,403	59,748

Depreciation
As at 1 April 2025	6,759	304	7,063
Provided during the period	11,586	756	12,342

As at 31 March 2026	18,345	1,060	19,405

Net Book Value
As at 31 March 2026	28,000	12,343	40,343

As at 1 April 2025	39,586	1,779	41,365

5. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	29,212	25,877
Other debtors	100	100

	29,312	25,977

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Other loans	31,313	36,433
Taxation and social security	20,448	31,793

	51,761	68,226

7. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

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