REGISTERED NUMBER: 14849165 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Shosha Koi Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Bailey

M R Hughes

C J Barton

REGISTERED OFFICE:

Rutland Garden Village

Ashwell Road

Oakham

Rutland

LE15 7QN

REGISTERED NUMBER:

14849165 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Tangible assets

4

207,047

172,293

CURRENT ASSETS

Stocks

269,843

154,125

Debtors

5

23,020

18,298

Cash at bank and in hand

18,562

7,353

311,425

179,776

CREDITORS

Amounts falling due within one year

6

678,053

515,441

NET CURRENT LIABILITIES

(366,628

)

(335,665

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(159,581

)

(163,372

)

CREDITORS

Amounts falling due after more than one year

7

4,438

-

NET LIABILITIES

(164,019

)

(163,372

)

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

(164,029

)

(163,382

)

SHAREHOLDERS' FUNDS

(164,019

)

(163,372

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 15 July 2026 and were signed on its behalf by:

C J Barton - Director

M R Hughes - Director

L Bailey - Director

1.	STATUTORY INFORMATION

Shosha Koi 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern basis which assumes the company will continue to trade. The assumption depends upon the ability of the director's to maintain the necessary financial support.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2025

162,456

-

3,000

15,616

181,072

Additions

5,528

30,350

9,500

-

45,378

Disposals

-

-

(3,000

)

-

(3,000

)

At 31 May 2026

167,984

30,350

9,500

15,616

223,450

DEPRECIATION

At 1 June 2025

-

-

514

8,265

8,779

Charge for year

-

2,272

653

5,213

8,138

Eliminated on disposal

-

-

(514

)

-

(514

)

At 31 May 2026

-

2,272

653

13,478

16,403

NET BOOK VALUE

At 31 May 2026

167,984

28,078

8,847

2,138

207,047

At 31 May 2025

162,456

-

2,486

7,351

172,293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

1,533

9,342

Other debtors

10,436

8,956

VAT

6,825

-

Prepayments

4,226

-

23,020

18,298

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts (see note 8)

2,797

-

Trade creditors

247,846

83,498

Social security and other taxes

1,613

1,388

VAT

-

5,847

Other creditors

424,497

423,458

Accruals and deferred income

1,300

1,250

678,053

515,441

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts (see note 8)

4,438

-

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.5.26

31.5.25

£

£

Net obligations repayable:

Within one year

2,797

-

Between one and five years

4,438

-

7,235

-

Non-cancellable

operating leases

31.5.26

31.5.25

£

£

Within one year

80,000

40,000

Between one and five years

402,607

186,235

In more than five years

36,639

214,752

519,246

440,987

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

10

Ordinary

£1.00

10

10

10.	RELATED PARTY DISCLOSURES

During the year, the company had transactions with CGH Asset Management Ltd, a company in which a director of the company is also a shareholder and director.

At the balance sheet date, an amount of £421,398 was owed to CGH Asset Management.

The transactions were undertaken in the normal course of business and on terms agreed between the parties.

11.	GOING CONCERN

As explained in the accounting policies, the accounts have been prepared on a going concern basis. The ability to trade depends substantially on the continued support of the company's director's. We have accepted management assurances that the director's will maintain the financial support outlined above.