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Registered number: 13282844
The Club 150 & Company Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2025
Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13282844
30 September 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,555 -
20,555 -
CURRENT ASSETS
Stocks 5 31,851 -
Debtors 6 309,040 6,000
Cash at bank and in hand 10,508 -
351,399 6,000
Creditors: Amounts Falling Due Within One Year 7 (453,850 ) -
NET CURRENT ASSETS (LIABILITIES) (102,451 ) 6,000
TOTAL ASSETS LESS CURRENT LIABILITIES (81,896 ) 6,000
NET (LIABILITIES)/ASSETS (81,896 ) 6,000
CAPITAL AND RESERVES
Called up share capital 8 6,000 6,000
Profit and Loss Account (87,896 ) -
SHAREHOLDERS' FUNDS (81,896) 6,000
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For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Ms N Tashiro
Director
26/06/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Club 150 & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13282844 . The registered office is 5 Cornfield Terrace, Eastbourne, East Sussex, BN21 4NN.
The presentation currency of the financial statements is the Pound Sterling (£).  
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
During the year, the company committed to a lease on its commercial premises of 25 years. There is a break clause option available on 15th anniversary of the lease, however, at this time, the directors do not believe that this option will be taken.
2.4. 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.
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2.5. 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, assets held under finance leases are depreciated in the same way as owned assets:
Leasehold Term of lease
Fixtures & Fittings 25% Reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.8. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 - - -
Additions 20,834 739 21,573
As at 30 September 2025 20,834 739 21,573
Depreciation
As at 1 April 2024 - - -
Provided during the period 833 185 1,018
As at 30 September 2025 833 185 1,018
Net Book Value
As at 30 September 2025 20,001 554 20,555
As at 1 April 2024 - - -
5. Stocks
30 September 2025 31 March 2024
£ £
Stock 31,851 -
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6. Debtors
30 September 2025 31 March 2024
£ £
Due within one year
Trade debtors 1,002 -
Other debtors 308,038 6,000
309,040 6,000
7. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 March 2024
£ £
Trade creditors 107,403 -
Amounts owed to participating interests 343,409 -
Other creditors 3,038 -
453,850 -
8. Share Capital
30 September 2025 31 March 2024
£ £
Called Up Share Capital not Paid - 6,000
Called Up Share Capital has been paid up 6,000 -
Amount of Allotted, Called Up Share Capital 6,000 6,000
9. Related Party Transactions
During the year the parent company charged management fees totalling £161,119. At the year end there were amounts totalling £343,409 owing to the parent company. This amount is unsecured, interest free and repayable on demand.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Yoshino & Co. (U.K.) Limited . Yoshino & Co. (U.K.) Limited was incorporated in England. The ultimate controlling party is Yoshino & Co. (U.K.) Limited who controls 100% of the shares of The Club 150 & Company Limited .
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