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Registered number: 10904440 SUSHIDOG LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
SUSHIDOG LIMITED REGISTERED NUMBER: 10904440 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 51,707 |  | 39,771
Tangible assets | 5 |  | 2,113,379 |  | 1,462,293
Investments | 6 |  | 412 |  | 405
|  |  | 2,165,498 |  | 1,502,469
Current assets |  |  |  |  |
Stocks | 7 | 22,801 |  | 19,606 |
Debtors: amounts falling due within one year | 8 | 775,703 |  | 488,113 |
Cash at bank and in hand | 9 | 1,762,739 |  | 979,817 |
|  | 2,561,243 |  | 1,487,536 |
Creditors: amounts falling due within one year | 10 | (1,493,662) |  | (1,003,664) |
Net current assets |  |  | 1,067,581 |  | 483,872
Total assets less current liabilities |  |  | 3,233,079 |  | 1,986,341
Creditors: amounts falling due after more than one year | 11 |  | (44,644) |  | (87,644)
Net assets |  |  | 3,188,435 |  | 1,898,697
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 33,979 |  | 31,128
Share premium account |  |  | 2,666,270 |  | 1,739,560
Profit and loss account |  |  | 488,186 |  | 128,009
|  |  | 3,188,435 |  | 1,898,697
Page 1
SUSHIDOG LIMITED REGISTERED NUMBER: 10904440 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 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 by:
N Goldstein | G Ilsen
Director | Director
Date: 12 August 2026 | Date: 12 August 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Sushidog Limited is a private company limited by shares and incorporated in England and Wales (registered number (10904440). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the company. 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 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.8 | 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 basis:
|  |  |  | Leasehold improvements | - | over the lease term
|  |  |  | Plant and machinery | - | 20% Straight-line method
|  |  |  | Fixtures and fittings | - | 20% Straight-line method
|  |  |  | Computer equipment | - | 33% Straight-line method
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 profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 4
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | 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.
| 2.12 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 130 (2024 - 96).
Page 5
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Intangible assets
|  | Branding
|  | £
| Cost |
| At 1 September 2024 | 51,280
| Additions | 17,163
| At 31 August 2025 | 68,443
| Amortisation |
| At 1 September 2024 | 11,509
| Charge for the year on owned assets | 5,227
| At 31 August 2025 | 16,736
| Net book value |
| At 31 August 2025 | 51,707
Page 6
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Leasehold improvements | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 September 2024 | 619,811 | 260,296 | 1,132,151 | 86,668 | 2,098,926
| Additions | 616,695 | 124,333 | 217,201 | 42,098 | 1,000,327
| At 31 August 2025 | 1,236,506 | 384,629 | 1,349,352 | 128,766 | 3,099,253
| Depreciation |  |  |  |  |
| At 1 September 2024 | 73,769 | 32,966 | 500,487 | 29,409 | 636,631
| Charge for the year on owned assets | 68,365 | 56,670 | 191,080 | 33,128 | 349,243
| At 31 August 2025 | 142,134 | 89,636 | 691,567 | 62,537 | 985,874
| Net book value |  |  |  |  |
| At 31 August 2025 | 1,094,372 | 294,993 | 657,785 | 66,229 | 2,113,379
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 September 2024 | 405
| Additions | 7
| At 31 August 2025 | 412
Page 7
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 22,801 | 19,606
|  | 22,801 | 19,606
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,572 | 540
| Other debtors | 118,687 | 91,604
| Prepayments and accrued income | 306,657 | 143,932
| Deposits | 347,787 | 252,037
|  | 775,703 | 488,113
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,762,739 | 979,817
|  | 1,762,739 | 979,817
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 46,465 | 99,101
| Trade creditors | 315,700 | 311,747
| Amounts owed to group undertakings | 412 | 256,499
| Other taxation and social security | 119,106 | 43,575
| Other creditors | 520,482 | 79,635
| Accruals and deferred income | 491,497 | 213,107
|  | 1,493,662 | 1,003,664
Page 8
SUSHIDOG LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 44,644 | 87,644
|  | 44,644 | 87,644
12. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 46,465 | 99,101
|  | 46,465 | 99,101
| Amounts falling due 1-2 years |  |
| Bank loans | 44,644 | 87,644
|  | 44,644 | 87,644
|  | 91,109 | 186,745
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 3,327,888 (2024 - 2,963,367) Ordinary shares shares of £0.01 each | 33,279 | 29,634
|  | 57,730 (2024 - 137,109) Ordinary B Shares shares of £0.01 each | 577 | 1,371
|  | 2 (2024 - 2) Ordinary D Shares shares of £0.01 each | - | -
|  | 12,308 (2024 - 12,308) Ordinary C Shares shares of £0.01 each | 123 | 123
|  |  | 33,979 | 31,128
During the year the company issued 285,142 Ordinary shares of £0.01 each.
Page 9