General Information
AUBE UK LTD is a private company, limited by shares, registered in England and Wales, registration number 11758547, registration address 18 Ensign Street, London, E1 8PA.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of section 1A small entity and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
The company has applied section 33.1A of FRS102 and decided not to disclose transactions entered into between members of a group; it is wholly owned by the member of the group which it has transactions with.
Turnover
Turnover comprises the rental income, invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight line
Land and Buildings Straight line over the term of the lease
|
| 2. |
Average number of employees
Average number of employees during the year was 0 (2025 : 2).
|
| 3. |
Audit Information
The auditor's report on the accounts of AUBE UK LTD for the year ended 31 January 2026 was unqualified.
The auditor's report was signed by Sangyai Jonathan Pitayanukul (Senior Statutory Auditor)
for and on behalf of P and Co (Partners) LLP Chartered Accountants and Statutory Auditor on 18 September 2026.
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Land and Buildings |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 February 2025 |
362,774 |
|
3,448 |
|
366,222 |
| Additions |
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
| At 31 January 2026 |
362,774 |
|
3,448 |
|
366,222 |
| Depreciation |
| At 01 February 2025 |
50,075 |
|
1,443 |
|
51,518 |
| Charge for year |
36,277 |
|
862 |
|
37,139 |
| On disposals |
- |
|
- |
|
- |
| At 31 January 2026 |
86,352 |
|
2,305 |
|
88,657 |
| Net book values |
| Closing balance as at 31 January 2026 |
276,422 |
|
1,143 |
|
277,565 |
| Opening balance as at 01 February 2025 |
312,699 |
|
2,005 |
|
314,704 |
|
| 5. |
Debtors: amounts falling due within one year
|
2026
£ |
|
2025
£ |
| Amount Owed by Group Undertakings |
144,577 |
|
157,388 |
| Prepayments |
17,800 |
|
13,000 |
| Other Debtors |
- |
|
16,753 |
| PAYE & Social Security |
31 |
|
- |
| VAT |
5,294 |
|
4,626 |
|
167,702 |
|
191,767 |
|
| 6. |
Debtors: amounts falling due after one year
|
2026
£ |
|
2025
£ |
| Other Debtors |
54,000 |
|
54,000 |
|
54,000 |
|
54,000 |
|
| 7. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Amounts Owed to Group Undertakings |
22,384 |
|
22,384 |
| PAYE & Social Security |
- |
|
4,636 |
| Accrued Expenses |
38,190 |
|
39,987 |
| Other Creditors |
544,859 |
|
377,884 |
| Withholding Tax |
573 |
|
1,280 |
|
606,006 |
|
446,171 |
|
| 8. |
Creditors: amount falling due after more than one year
|
2026
£ |
|
2025
£ |
| Other Creditors |
211,132 |
|
217,323 |
|
211,132 |
|
217,323 |
|
| 9. |
Share Capital
Allotted, called up and fully paid
|
2026
£ |
|
2025
£ |
|
260,000
Ordinary shares of £1.00 each |
260,000 |
|
260,000 |
|
260,000 |
|
260,000 |
|
| 10. |
Operating Lease Commitments
The company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
| Future Lease Period |
|
2026
£ |
|
2025
£ |
| Within one year |
|
90,000 |
|
90,000 |
| Within two to five years |
|
360,000 |
|
360,000 |
| In over five years |
|
185,500 |
|
275,500 |
|
|
635,500 |
|
725,500 |
|
| 11. |
Immediate and ultimate parent undertaking
The company's immediate parent is A'Group Inc., a company incorporated and registered in 3-3-5 Minami-Aoyama, Minato-ku, Tokyo, Japan.
The company's ultimate controlling parent is A'Group HD, a company incorporated and registered in 3-3-5 Minami-Aoyama, Minato-ku, Tokyo, Japan.
|
| 12. |
Related party transactions
During the year, the company obtained loans of £147,500 (2025: £151,000) from A Group Inc., the immediate parent company. At the year ended, the outstanding loan payable is £384,196 (2025: £224,281). During the year, interest expenses incurred were £12,415 (2025: £7,504).
At the year ended, the outstanding loan payable to A'GROUP SG PTE.LTD, the fellow subsidiary, is JPY 43,771,112 (approximatly equal to £211,132) (2025: £217,323). During the year, interest expenses incurred were JPY 1,333,112 (approximatly equal to £6,759) (2025: £5,616).
At the year ended, the outstanding loan payable to AUBE Paris, the fellow subsidiary, is £160,663 (2025: £153,603). During the year, interest expenses incurred were £7,059 (2025: £9,018).
As at year ended, the amount due to K.S Company HLD, Inc., the fellow group company is £22,384 (2025: same). Subsequent to the year-end, this company commenced dissolution. Based on management's assessment, the outstanding intercompany payable is expected to be forgiven. This is an non-adjusting event.
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