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Registration number: 11627841

Tatsuno Design Limited Unaudited Financial Statements for the Year Ended 31 October 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Tatsuno Design Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 5

Tatsuno Design Limited

Company Information

Director | K Tatsuno

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Tatsuno Design Limited

Statement of Financial Position as at 31 October 2025

| Note | 2025 € | (As restated) 2024 €
Fixed assets |  |  |
Tangible assets | 4 | - | 827
Current assets |  |  |
Debtors | 5 | 390,265 | 327,951
Cash at bank and in hand |  | 12,159 | 18,051
|  | 402,424 | 346,002
Creditors: Amounts falling due within one year | 6 | (39,644) | (43,950)
Net current assets |  | 362,780 | 302,052
Net assets |  | 362,780 | 302,879
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 362,779 | 302,878
Shareholders' funds |  | 362,780 | 302,879

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Tatsuno Design Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 9 June 2026

.........................................

K Tatsuno

Director

Company registration number: 11627841

Tatsuno Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the design of clothing.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention and are presented in Euros, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company made a profit for the year ended 31 October 2025 and had net assets amounting to €362,780 at that date.
On the basis of the above and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities net of Value Added Taxes.
The company recognises revenue over the period in which the design services are provided.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tatsuno Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | Straight line at 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment € | Total €
Cost or valuation
At 1 November 2024 | 7,146 | 7,146
At 31 October 2025 | 7,146 | 7,146
Depreciation
At 1 November 2024 | 6,319 | 6,319
Charge for the year | 827 | 827
At 31 October 2025 | 7,146 | 7,146
Carrying amount
At 31 October 2025 | - | -
At 31 October 2024 | 827 | 827

Tatsuno Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Debtors

| 2025 € | 2024 €
Other debtors | 390,265 | 327,951
| 390,265 | 327,951

6 | Creditors

Creditors: amounts falling due within one year

| 2025 € | (As restated) 2024 €
Taxation and social security | 30,196 | 33,509
Accruals and deferred income | 9,448 | 10,441
| 39,644 | 43,950

7 | Commitments, Guarantees and obligations

The total of future minimum lease payments not reflected in the statement of financial position amounts to €864 (2024 - €864).

8 | Transactions with directors

At 31 October 2025 an amount of €389,509 (2024: €327,195) was due to the company from the director. During the year there were advances of €51,379 and repayments of €Nil. Interest of €10,935 (2024: €6,664) has been charged at 2.25% and 3.75% per annum. There are no set terms in place.

9 | Prior period adjustment

During the year it was identified that certain tax liabilities had been misstated prior to 1 November 2023 and that these differences had carried forward to 31 October 2024. This has been corrected in these financial statements and the comparatives have been restated.
The net effect of this adjustment is a decrease in the Taxation and social security liability as at 1 November 2023 and an increase in retained earnings at that date by €7,958 from that previously reported.