The Sushi Maki Newbury Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12287649

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,664		3,413

			1,664		3,413
CURRENT ASSETS
Stocks	5	6,000		6,100
Debtors	6	46,222		168,963
Cash at bank and in hand		2,172		71,698

		54,394		246,761
Creditors: Amounts Falling Due Within One Year	7	(62,791 )		(98,233 )

NET CURRENT ASSETS (LIABILITIES)			(8,397 )		148,528

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,733 )		151,941

Creditors: Amounts Falling Due After More Than One Year	8		(6,001 )		(16,807 )

NET (LIABILITIES)/ASSETS			(12,734 )		135,134

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(12,834 )		135,034

SHAREHOLDERS' FUNDS			(12,734)		135,134

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The Sushi Maki Newbury Ltd

Balance Sheet (continued)

As At 31 October 2025

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 members have 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 James Michael Allen

Director

31/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Sushi Maki Newbury Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12287649 . The registered office is 45 Elmhurst Road, Thatcham Berkshire, England, RG18 3DQ.

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:

Motor Vehicles	20% on straight line method
Fixtures & Fittings	50% on straight line method
Computer Equipment	50% on straight line method

2.4. 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.

2.5. 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.

...CONTINUED

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The Sushi Maki Newbury Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

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.

Current and deferred tax are recognised in profit or loss for the year, 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: 13 (2024: 13)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 November 2024	4,750	11,142	15,892

As at 31 October 2025	4,750	11,142	15,892

Depreciation
As at 1 November 2024	1,663	10,816	12,479
Provided during the period	950	799	1,749

As at 31 October 2025	2,613	11,615	14,228

Net Book Value
As at 31 October 2025	2,137	(473 )	1,664

As at 1 November 2024	3,087	326	3,413

5. Stocks

	2025	2024
	£	£
Stocks	6,000	6,100

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	10,780	4,515
Intercompany loans	-	110,948
Other Receivable Loan	3,500	33,500
Director's loan account	31,942	20,000

	46,222	168,963

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The Sushi Maki Newbury Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,986	23,303
Corporation tax	16,292	861
Other taxes and social security	13,732	8,078
VAT	15,506	16,728
Net wages	1,101	471
Pension Payables	4,174	3,761
Accruals and deferred income	-	9,651
Director's loan account	-	35,380

	62,791	98,233

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	6,001	16,453
Intercompany loan	-	354

	6,001	16,807

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr James Michael Allen	20,000	31,942	20,000	-	31,942

The above loan is unsecured, interest free and repayable on demand.

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