Registration number: 04169667

Nihonbo Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Nihonbo Limited

Company Information

Director

Mr Jean-Philippe Albion Snelling

Company secretary

Kirsten Elizabeth Elce

Registered office

2 Market Mews Great George Street Godalming Surrey GU7 1GN

Nihonbo Limited

(Registration number: 04169667)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	25,915	19,140
Current assets
Debtors	5	94,737	77,866
Cash at bank and in hand		201,732	192,421
		296,469	270,287
Creditors: Amounts falling due within one year	6	(118,095)	(71,985)
Net current assets		178,374	198,302
Net assets		204,289	217,442
Capital and reserves
Called up share capital	7	1	1
Retained earnings		204,288	217,441
Shareholders' funds		204,289	217,442

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 September 2026
 

......................................... Mr Jean-Philippe Albion Snelling Director

Nihonbo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
2 Market Mews
Great George Street
Godalming
Surrey
GU7 1GN

These financial statements were authorised for issue by the director on 15 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Nihonbo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	5 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are recognised at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Nihonbo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price less attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. Other financial instruments not meeting the definition of Basic Financial Instruments are recognised initially at fair value. Subsequent to initial recognition other financial instruments are measured at fair value with changes recognised in profit or loss.
 Impairment
A financial asset not carried at fair value through profit or loss is assessed at each reporting date to determine whether there is objective evidence that it is impaired. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2025 - 12).

Nihonbo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	72,307	72,307
Additions	19,232	19,232
At 30 June 2026	91,539	91,539
Depreciation
At 1 July 2025	53,167	53,167
Charge for the year	12,457	12,457
At 30 June 2026	65,624	65,624
Carrying amount
At 30 June 2026	25,915	25,915
At 30 June 2025	19,140	19,140

5

Debtors

Current	Note	2026 £	2025 £
Trade debtors		50,892	48,339
Amounts owed by related parties		3,600	-
Prepayments		30,139	19,527
Other debtors		10,106	10,000
		94,737	77,866

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	13,961	2,633
Taxation and social security	86,872	63,225
Accruals and deferred income	18,134	6,605
Other creditors	(872)	(478)
	118,095	71,985

Nihonbo Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	35,000	20,586
Later than one year and not later than five years	50,781	42,428
	85,781	63,014

The amount of non-cancellable operating lease payments recognised as an expense during the year was £20,176 (2025 - £20,424).