REGISTERED NUMBER: 15234824 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Huntingdon Sushi Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

S R Currie

P Currie

Registered office:

34 Highfields Road

Highfields

Caldecote

Cambridge

CB23 7NX

Registered number:

15234824 (England and Wales)

Accountants:

Peter Reed Financial Services

Unit 8a

The Mount

High Street

Toft

Cambridgeshire

CB23 2RL

Fixed assets

Intangible assets

4

28,000

31,500

Tangible assets

5

27,421

-

55,421

31,500

Current assets

Debtors

6

37,193

30,863

Cash at bank and in hand

17,665

10,245

54,858

41,108

Creditors

Amounts falling due within one year

7

40,260

36,151

Net current assets

14,598

4,957

Total assets less current liabilities

70,019

36,457

Creditors

Amounts falling due after more than one year

8

(12,046

)

-

Provisions for liabilities

(5,210

)

-

Net assets

52,763

36,457

Capital and reserves

Called up share capital

100

100

Retained earnings

52,663

36,357

52,763

36,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

S R Currie - Director

1.	STATUTORY INFORMATION

Huntingdon Sushi Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise cost are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

cost

£

COST

At 1 April 2025

and 31 March 2026

35,000

AMORTISATION

At 1 April 2025

3,500

Amortisation for year

3,500

At 31 March 2026

7,000

NET BOOK VALUE

At 31 March 2026

28,000

At 31 March 2025

31,500

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

29,394

At 31 March 2026

29,394

DEPRECIATION

Charge for year

1,973

At 31 March 2026

1,973

NET BOOK VALUE

At 31 March 2026

27,421

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

28,959

24,457

Other debtors

100

100

VAT

8,134

6,306

37,193

30,863

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,883

-

Trade creditors

8,850

3,833

Tax

2,091

12,775

Social security and other taxes

1,927

2,194

Other creditors

1,629

783

Directors' loan accounts

6,656

6,188

Accrued expenses

12,224

10,378

40,260

36,151

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

12,046

-