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Registered number: 15438590
Sushi & Sashimi Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
T&S Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15438590
31 January 2026 31 January 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,798 15,867
12,798 15,867
CURRENT ASSETS
Debtors 5 14,898 5,262
Cash at bank and in hand 18,323 13,392
33,221 18,654
Creditors: Amounts Falling Due Within One Year 6 (55,948 ) (46,932 )
NET CURRENT ASSETS (LIABILITIES) (22,727 ) (28,278 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,929 ) (12,411 )
Creditors: Amounts Falling Due After More Than One Year 7 - (12,000 )
NET LIABILITIES (9,929 ) (24,411 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (10,029 ) (24,511 )
SHAREHOLDERS' FUNDS (9,929) (24,411)
Page 1
Page 2
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 member has 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 Sultan Thakur
Director
24/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sushi & Sashimi Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15438590 . The registered office is 126-128 High Street, Penge, London, SE20 7EZ.
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:
Plant & Machinery 20%
Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees during the year was: 6 (2025: 4)
6 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 9,391 9,126 18,517
Additions - 121 121
As at 31 January 2026 9,391 9,247 18,638
Depreciation
As at 1 February 2025 1,335 1,315 2,650
Provided during the period 1,611 1,579 3,190
As at 31 January 2026 2,946 2,894 5,840
Net Book Value
As at 31 January 2026 6,445 6,353 12,798
As at 1 February 2025 8,056 7,811 15,867
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Page 4
5. Debtors
31 January 2026 31 January 2025
£ £
Due within one year
VAT Recoverable 7,898 5,262
Amounts owed by group undertakings 7,000 -
14,898 5,262
6. Creditors: Amounts Falling Due Within One Year
31 January 2026 31 January 2025
£ £
Trade creditors 30,872 21,152
Other taxes and social security 1,475 1,583
Net wages 6,410 5,629
Director's loan account 17,191 18,568
55,948 46,932
7. Creditors: Amounts Falling Due After More Than One Year
31 January 2026 31 January 2025
£ £
Amounts owed to group undertakings - 12,000
8. Share Capital
31 January 2026 31 January 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4