Tideford Miso Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09820997 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

TIDEFORD MISO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTORS:

Y Hayashi

Y Masukawa

REGISTERED OFFICE:

Unit7 King Place

Uffculme

Cullompton

Devon

EX15 3FH

REGISTERED NUMBER:

09820997 (England and Wales)

ACCOUNTANTS:

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

CURRENT ASSETS

Debtors

4

135,048

55,598

Cash at bank

5,308

140,356

60,906

CREDITORS

Amounts falling due within one year

5

5,686

3,306

NET CURRENT ASSETS

134,670

57,600

TOTAL ASSETS LESS CURRENT LIABILITIES

134,670

57,600

CAPITAL AND RESERVES

Called up share capital

2,000

Share premium

348,148

Retained earnings

(215,478

)

(292,548

)

SHAREHOLDERS' FUNDS

134,670

57,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 1 August 2026 and were signed on its behalf by:

Y Hayashi - Director

1.	STATUTORY INFORMATION

Tideford Miso 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.

The Company meets its day to day working capital requirements through its own funds and loans from its immediate parent undertaking.

The ultimate parent company has provided a written undertaking that it will continue to provide financial support to the Company where it is required and the directors are satisfied that sufficient resources are available in order for it to do so.

After considering the Company's future trading activities and the funding available, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and for a period of at least twelve months from the date of approval of these financial statements. The directors therefore consider it appropriate to adopt the going concern basis in preparing the Company's financial statements.

Turnover

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

2,092

Amounts owed by group undertakings

112,231

51,031

Other debtors

20,725

2,475

135,048

55,598

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

6

Amounts owed to group undertakings

2,780

-

Other creditors

2,900

3,300

5,686

3,306

6.	RELATED PARTY DISCLOSURES

At the reporting date, the company owed £2,780 (2024: nil) to its parent company, Hikari Miso (UK) Limited.

At the reporting date, an amount of £112,231 (2024:£32,231) was due from Hikari Miso Trading Ltd, a fellow subsidiary companies.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Y Hayashi.

The immediate parent undertaking is Hikari Miso (UK) Limited and the ultimate parent undertaking is Hikari Miso Co. Limited; a company registered in Japan and its registered office is 4848-1 Shimosuwa, Suwa-Gun, Nagano 393-0041, Japan.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tideford Miso Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Tideford Miso Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tideford Miso Limited and state those matters that we have agreed to state to the Board of Directors of Tideford Miso Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tideford Miso Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tideford Miso Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tideford Miso Limited. You consider that Tideford Miso Limited 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 financial statements of Tideford Miso Limited. 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 financial statements.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

10 August 2026