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Registered number: 12986601 ANGLO-JAPANESE RESEARCH CENTRE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
ANGLO-JAPANESE RESEARCH CENTRE LIMITED REGISTERED NUMBER: 12986601 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,375 |  | 2,498
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,463 |  | - |
Cash at bank and in hand | 6 | 605,548 |  | 600,156 |
Creditors: amounts falling due within one year | 7 | (8,439) |  | (7,528) |
Net current assets |  |  | 599,572 |  | 592,628
Net assets |  |  | 601,947 |  | 595,126
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 200 |  | 175
Share premium account |  |  | 999,824 |  | 899,849
Profit and loss account |  |  | (398,077) |  | (304,898)
|  |  | 601,947 |  | 595,126
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2026.
E Yazaki
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
ANGLO-JAPANESE RESEARCH CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Anglo-Japanese Research Centre Limited ("the Company") is a private company limited by shares. Incorporated in England and Wales on 30 October 2020. Its registered office address is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
As part of the going concern review, the director has followed the guidelines published by the Financial Reporting Council entitled "Guidance on the Going Concern Basis of Accounting and Reporting on Solvency and Liquidity Risks 2016". The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. On this basis the director considers that the going concern basis of accounting remains appropriate.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following annual basis:
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 2
ANGLO-JAPANESE RESEARCH CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 3
ANGLO-JAPANESE RESEARCH CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 November 2024 | 3,887
| Additions | 727
| At 31 October 2025 | 4,614
| Depreciation |
| At 1 November 2024 | 1,389
| Charge for the year on owned assets | 850
| At 31 October 2025 | 2,239
| Net book value |
| At 31 October 2025 | 2,375
| At 31 October 2024 | 2,498
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 2,463 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 605,548 | 600,156
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ANGLO-JAPANESE RESEARCH CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 1,043 | 1,032
| Accruals and deferred income | 7,396 | 6,496
|  | 8,439 | 7,528
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 48 (2024 - 42) Ordinary A GBP shares of £1.00 each | 48 | 42
|  | 152 (2024 - 133) Ordinary B GBP shares of £1.00 each | 152 | 133
|  |  | 200 | 175
During the year, the Company issued 6 Ordinary A £1 shares via bonus issue and 19 Ordinary B £1 shares at £5,263.16 per share. During the prior year, the Company issued 6 Ordinary A £1 shares via bonus issue and 19 Ordinary B £1 shares at £10,526.32 per share.
Page 5