Nippon Investment Bespoke Research UK Ltd

Registered number

09100028

Unaudited Financial Statements

For the year ended

31 January 2026

Nippon Investment Bespoke Research UK Ltd
Report and accounts
Contents




Page

Accountants' report	1
Balance sheet	2
Notes to the accounts	3

Nippon Investment Bespoke Research UK Ltd

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Nippon Investment Bespoke Research UK Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nippon Investment Bespoke Research UK Ltd for the year ended 31 January 2026 which comprise of 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Nippon Investment Bespoke Research UK Ltd, as a body, in accordance with the terms of our engagement letter dated 2 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of Nippon Investment Bespoke Research UK Ltd and state those matters that we have agreed to state to the Board of Directors of Nippon Investment Bespoke Research UK Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nippon Investment Bespoke Research UK Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nippon Investment Bespoke Research UK 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 loss of Nippon Investment Bespoke Research UK Ltd. You consider that Nippon Investment Bespoke Research UK 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 Nippon Investment Bespoke Research UK 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 statutory accounts.

MAH, Chartered Accountants
2nd Floor
154 Bishopsgate
London
EC2M 4LN

21 May 2026

Nippon Investment Bespoke Research UK Ltd
Registered number:		09100028
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Tangible assets	3		981			1,757
			981			1,757

Current assets
Debtors	4	12,617			17,394
Cash at bank and in hand		16,617			44,515
		29,234			61,909

Creditors: amounts falling due within one year	5	(15,432)			(13,993)

Net current assets			13,802			47,916

Net assets			14,783			49,673

Capital and reserves
Called up share capital	6		2,000			2,000
Profit and loss account	7		12,783			47,673

Total equity			14,783			49,673

The company is exempt from the requirements relating to preparing audited accounts in accordance with section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were authorised for issue and approved by the board on 21 May 2026 and signed on its behalf.



Yumi Yamamoto-Tyrrell
Director

Nippon Investment Bespoke Research UK Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The financial statements have been prepared in compliance with United Kingdom Accounting Standards, including FRS 102 1A, "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes platform fees and commission fees earned from the rendering of market research consultancy services. Turnover from the rendering of services is recognised by reference to the period over which the services are performed. Purchased goodwill represents the excess of the cost of acquisition over the company's interest in the fair value of the identifiable assets and liabilities of a business acquired at the date of acquisition. Purchased goodwill is recognized as an asset, reviewed for impairment at least annually and carried at cost less accumulated impairment losses. Any impairment is recognised immediately in profit or loss and is not subsequently reversed. Purchased goodwill is deemed to have an indefinite useful life due to the expectation of the acquired business to operate in perpetuity, so is not amortised.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 3 years


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 February 2025							12,537
	Additions							308
	At 31 January 2026							12,845

	Depreciation
	At 1 February 2025							10,780
	Charge for the year							1,084
	At 31 January 2026							11,864

	Net book value
	At 31 January 2026							981
	At 31 January 2025							1,757


4	Debtors					2026		2025
£							£

	Trade debtors					7,136		14,950
	Other debtors					5,481		2,444
						12,617		17,394


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					-		1,315
	Taxation and social security costs					1,354		7,581
	Other creditors					14,078		5,097
						15,432		13,993


6	Share capital	Nominal				2026		2025
value			Number		£		£
	Allotted, called up and fully paid:	£1 each		2,000		2,000		2,000
						2,000		2,000

7	Profit and loss account					2026		2025
£							£

	At 1 February					47,673		96,670
	Loss for the financial year					(34,890)		(17,374)
	Dividends					-		(2,510)
	Share buyback					-		(29,113)
	At 31 January					12,783		47,673


8	Related party transactions

	Other creditors includes an interest free current balance of £1,361 (2025: £5,014) owed to the director Yumi Yamamoto-Tyrrell in respect of net expenses incurred on behalf of the company.

9	Controlling party

	The company is under the ultimate control of the director, Yumi Yamamoto-Tyrrell, by virtue of her controlling shareholding in the company.

10	Presentation currency

	The financial statements are presented in Sterling.

11	Legal form of entity and country of incorporation
	The address of the company's principal place of business and registered office is: 65 London Wall, London, England, EC2M 5TU