1 December 2024 false No description of principal activity Taxfiler 2024.6 SC492696 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC492696 2024-11-30 SC492696 2024-12-01 2025-11-30 SC492696 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC492696 business:FilletedAccounts 2024-12-01 2025-11-30 SC492696 2025-11-30 SC492696 business:Director1 2024-12-01 2025-11-30 SC492696 business:RegisteredOffice 2024-12-01 2025-11-30 SC492696 2024-11-30 SC492696 core:WithinOneYear 2025-11-30 SC492696 core:WithinOneYear 2024-11-30 SC492696 core:AfterOneYear 2025-11-30 SC492696 core:AfterOneYear 2024-11-30 SC492696 core:SharePremium core:PreviouslyStatedAmount 2025-11-30 SC492696 core:SharePremium core:PreviouslyStatedAmount 2024-11-30 SC492696 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 SC492696 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 SC492696 core:PreviouslyStatedAmount 2025-11-30 SC492696 core:PreviouslyStatedAmount 2024-11-30 SC492696 business:SmallEntities 2024-12-01 2025-11-30 SC492696 countries:Scotland 2024-12-01 2025-11-30 SC492696 core:FurnitureFittings 2024-12-01 2025-11-30 SC492696 core:FurnitureFittings 2024-11-30 SC492696 core:FurnitureFittings 2025-11-30 SC492696 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC492696 (Scotland)
Ninja Sushi LTD Unaudited accounts for the year ended 30 November 2025
Ninja Sushi LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Ninja Sushi LTD Company Information for the year ended 30 November 2025
Director
Jaroslav Osipovic
Company Number
SC492696 (Scotland)
Registered Office
28 Albyn Grove Aberdeen Aberedeenshire AB10 6SQ Scotland
Accountants
Right Tax UK 25 Aintree Avenue Doncaster South Yorkshire DN4 6HQ
- 3 -
Ninja Sushi LTD Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,137
230
Current assets
Debtors
5
15,000
15,000
Cash at bank and in hand
13,497
10,201
28,497
25,201
Creditors: amounts falling due within one year
6
(4,421)
(5,220)
Net current assets
24,076
19,981
Total assets less current liabilities
27,213
20,211
Creditors: amounts falling due after more than one year
7
(7,093)
(7,457)
Net assets
20,120
12,754
Capital and reserves
Share premium
(1)
(1)
Profit and loss account
20,121
12,755
Shareholders' funds
20,120
12,754
For the year ending 30 November 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 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 and authorised for issue on 23 August 2026 and were signed on its behalf by
Jaroslav Osipovic Director Company Registration No. SC492696
- 4 -
Ninja Sushi LTD Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Ninja Sushi LTD is a private company, limited by shares, registered in Scotland, registration number SC492696. The registered office is 28 Albyn Grove, Aberdeen, Aberedeenshire, AB10 6SQ, Scotland.
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:
Fixtures & fittings
33% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2024
5,461
Additions
3,865
At 30 November 2025
9,326
Depreciation
At 1 December 2024
5,231
Charge for the year
958
At 30 November 2025
6,189
Net book value
At 30 November 2025
3,137
At 30 November 2024
230
- 5 -
Ninja Sushi LTD Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Other debtors
15,000
15,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
1,981
VAT
773
611
Taxes and social security
1,201
1,292
Other creditors
2,447
1,336
4,421
5,220
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
7,093
7,457
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -