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Company Registration No. 14624976 (England and Wales)
NEW EXETER SUSHI LTD Unaudited accounts for the year ended 31 January 2026
NEW EXETER SUSHI LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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NEW EXETER SUSHI LTD Company Information for the year ended 31 January 2026
Directors
Rattikarn LAPSONGPHON, Antonio PETRUCCI,
Company Number
14624976 (England and Wales)
Registered Office
19 CLIFTON STREET EXETER EX1 2EN ENGLAND
Accountants
May Collis Accounting Limited 175 Newport Road Leyton London Greater London E10 6PF
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NEW EXETER SUSHI LTD Accountants' report
Accountants' report to the board of directors of NEW EXETER SUSHI LTD on the preparation of the unaudited statutory accounts for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NEW EXETER SUSHI LTD for the year ended 31 January 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of NEW EXETER SUSHI LTD, as a body, in accordance with the terms of our engagement letter dated 20 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of NEW EXETER SUSHI LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NEW EXETER SUSHI LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that NEW EXETER SUSHI LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of NEW EXETER SUSHI LTD. You consider that NEW EXETER SUSHI LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of NEW EXETER SUSHI LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
May Collis Accounting Limited 175 Newport Road Leyton London Greater London E10 6PF 22 July 2026
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NEW EXETER SUSHI LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
2 
2 
Fixed assets
Tangible assets
4
612 
931 
Current assets
Inventories
7,000 
7,500 
Debtors
5
1,284 
1,161 
Cash at bank and in hand
101,361 
102,373 
109,645 
111,034 
Creditors: amounts falling due within one year
6
(42,821)
(33,830)
Net current assets
66,824 
77,204 
Net assets
67,438 
78,137 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
67,436 
78,135 
Shareholders' funds
67,438 
78,137 
For the year ending 31 January 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by
Rattikarn LAPSONGPHON, Director Company Registration No. 14624976
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NEW EXETER SUSHI LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
NEW EXETER SUSHI LTD is a private company, limited by shares, registered in England and Wales, registration number 14624976. The registered office is 19 CLIFTON STREET, EXETER, EX1 2EN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line over three years
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
958 
At 31 January 2026
958 
Depreciation
At 1 February 2025
27 
Charge for the year
319 
At 31 January 2026
346 
Net book value
At 31 January 2026
612 
At 31 January 2025
931 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
1,274 
1,161 
Other debtors
10 
- 
1,284 
1,161 
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NEW EXETER SUSHI LTD Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
8,759 
5,370 
Taxes and social security
30,441 
27,402 
Loans from directors
1,772 
1,058 
Accruals
1,849 
- 
42,821 
33,830 
7
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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