YM Sushi Ltd - Accounts

YM Sushi Ltd
Contents Page
For the year ended 31 August 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

YM Sushi Ltd Accountants' Report For the year ended 31 August 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts YM Sushi Ltd for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of YM Sushi Ltd for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of YM Sushi Ltd , as a body, in accordance with the terms of our engagement letter dated 22 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of YM Sushi Ltd and state those matters that we have agreed to state to the Board of Directors of YM Sushi Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YM Sushi Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that YM Sushi Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit YM Sushi Ltd. You consider that YM Sushi Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of YM Sushi Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... T and K Accountancy LLP 69 Banstead Road Carshalton SM5 3NP 22 September 2026 1

YM Sushi Ltd
Accountants' Report
For the year ended 31 August 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts YM Sushi Ltd for the year ended 31 August 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of YM Sushi Ltd for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of YM Sushi Ltd , as a body, in accordance with the terms of our engagement letter dated 22 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of YM Sushi Ltd and state those matters that we have agreed to state to the Board of Directors of YM Sushi Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than YM Sushi Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that YM Sushi Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit YM Sushi Ltd. You consider that YM Sushi Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of YM Sushi Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

T and K Accountancy LLP
69 Banstead Road
Carshalton
SM5 3NP
22 September 2026

1

YM Sushi Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	15,917	20,917
Tangible fixed assets	4	60,125	27,594
		76,042	48,511
Current assets
Debtors		209,695	129,429
Cash at bank and in hand		48,780	17,135
		258,475	146,564
Creditors: amount falling due within one year		(232,940)	(133,445)
Net current assets		25,535	13,119

Total assets less current liabilities		101,577	61,630
Net assets		101,577	61,630

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		101,477	61,530
Shareholders' funds		101,577	61,630

For the year ended 31 August 2025 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 22 September 2026 and were signed by:

-------------------------------
ARCISZEWSKA Kinga Elzbieta
Director

2

YM Sushi Ltd
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

YM Sushi Ltd is a private company, limited by shares, registered in , registration number 15125290, registration address 69 Banstead Road, Carshalton, Surrey, SM5 3NP.

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 and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Franchise Fees
Franchise Fees is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Franchise Fees of [5] years.

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:

Computer Equipment	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Plant and Machinery	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 54 (2024 : 28).

3.

Intangible fixed assets

Cost	Franchise Fees 20% Straight line	Total
	£	£
At 01 September 2024	25,000	25,000
Additions	-	-
Disposals	-	-
At 31 August 2025	25,000	25,000
Amortisation
At 01 September 2024	4,083	4,083
Charge for year	5,000	5,000
On disposals	-	-
At 31 August 2025	9,083	9,083
Net book values
At 31 August 2025	15,917	15,917
At 31 August 2024	20,917	20,917

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 September 2024	5,441	18,598	5,675	29,714
Additions	1,128	49,780	-	50,908
Disposals	-	-	-	-
At 31 August 2025	6,569	68,378	5,675	80,622
Depreciation
At 01 September 2024	204	775	1,141	2,120
Charge for year	1,380	15,864	1,133	18,377
On disposals	-	-	-	-
At 31 August 2025	1,584	16,639	2,274	20,497
Net book values
Closing balance as at 31 August 2025	4,985	51,739	3,401	60,125
Opening balance as at 01 September 2024	5,237	17,823	4,534	27,594

5.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

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