Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 14390904 Mr Masakazu Sato iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14390904 2024-10-31 14390904 2025-10-31 14390904 2024-11-01 2025-10-31 14390904 frs-core:CurrentFinancialInstruments 2025-10-31 14390904 frs-core:ComputerEquipment 2025-10-31 14390904 frs-core:ComputerEquipment 2024-11-01 2025-10-31 14390904 frs-core:ComputerEquipment 2024-10-31 14390904 frs-core:FurnitureFittings 2025-10-31 14390904 frs-core:FurnitureFittings 2024-11-01 2025-10-31 14390904 frs-core:FurnitureFittings 2024-10-31 14390904 frs-core:ShareCapital 2025-10-31 14390904 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14390904 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14390904 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 14390904 frs-bus:SmallEntities 2024-11-01 2025-10-31 14390904 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14390904 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14390904 frs-bus:Director1 2024-11-01 2025-10-31 14390904 frs-countries:EnglandWales 2024-11-01 2025-10-31 14390904 2023-10-31 14390904 2024-10-31 14390904 2023-11-01 2024-10-31 14390904 frs-core:CurrentFinancialInstruments 2024-10-31 14390904 frs-core:ShareCapital 2024-10-31 14390904 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 14390904
Marushin UK Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Tax Focus Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14390904
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 384,981 -
384,981 -
CURRENT ASSETS
Debtors 5 26,429 -
Cash at bank and in hand 528,032 574,669
554,461 574,669
Creditors: Amounts Falling Due Within One Year 6 (47,915 ) (8,811 )
NET CURRENT ASSETS (LIABILITIES) 506,546 565,858
TOTAL ASSETS LESS CURRENT LIABILITIES 891,527 565,858
NET ASSETS 891,527 565,858
CAPITAL AND RESERVES
Called up share capital 7 1,100,000 600,000
Profit and Loss Account (208,473 ) (34,142 )
SHAREHOLDERS' FUNDS 891,527 565,858
Page 1
Page 2
For the 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.
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 Masakazu Sato
Director
31/03/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marushin UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14390904 . The registered office is 32 Willoughby Road, London, N8 0JG.
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:
Fixtures & Fittings 10 years reducing balance
Computer Equipment 10 years reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 1)
8 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 - - -
Additions 426,383 1,373 427,756
As at 31 October 2025 426,383 1,373 427,756
Depreciation
As at 1 November 2024 - - -
Provided during the period 42,638 137 42,775
As at 31 October 2025 42,638 137 42,775
Net Book Value
As at 31 October 2025 383,745 1,236 384,981
As at 1 November 2024 - - -
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,188 -
Other debtors 8,241 -
9,429 -
Due after more than one year
Other debtors 17,000 -
26,429 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,592 1
Other creditors 32,164 8,699
Taxation and social security 6,159 111
47,915 8,811
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,100,000 600,000
Page 4