Registration number: 04460089

Japanese Financial Solutions Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 6
Allotted, called up and fully paid shares (rounded)	5

Japanese Financial Solutions Limited

(Registration number: 04460089)
Abridged Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	332,950	334,810
Current assets
Debtors		105,947	100,793
Cash at bank and in hand		258,693	192,070
		364,640	292,863
Prepayments and accrued income		27,374	13,579
Creditors: Amounts falling due within one year		(159,290)	(133,757)
Net current assets		232,724	172,685
Total assets less current liabilities		565,674	507,495
Provisions for liabilities		-	(1,524)
Net assets		565,674	505,971
Capital and reserves
Called up share capital	5	217,000	217,000
Retained earnings		348,674	288,971
Shareholders' funds		565,674	505,971

For the financial year ending 30 June 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; 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 31 March 2026
 

......................................... Mr Satoru Yoshida Director

Japanese Financial Solutions Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1	General information

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

The address of its registered office is:
Unit 1
5 Baldwin Street
London
EC1V 9NU

The principal place of business is:
Unit 1
5 Baldwin Street
London
EC1V 9NU

These financial statements were authorised for issue by the director on 31 March 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 abridged 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 abridged 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.

Judgements

In the application of the company’s accounting policies, the directors have not made any significant judgements, apart from those involving estimations, that have a significant effect on the amounts recognised in the financial statements.

Key sources of estimation uncertainty

There are no key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year..

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Japanese Financial Solutions Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the reporting date. All exchange differences are recognised in profit or loss

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

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.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered.

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
Plant and machinery	4 years straight line
Fixtures and fittings	7 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Japanese Financial Solutions Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 16 (2024 - 16).

Japanese Financial Solutions Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 July 2024	322,271	67,095	32,596	421,962
Additions	-	2,295	-	2,295
At 30 June 2025	322,271	69,390	32,596	424,257
Depreciation
At 1 July 2024	-	55,802	31,350	87,152
Charge for the year	-	3,850	305	4,155
At 30 June 2025	-	59,652	31,655	91,307
Carrying amount
At 30 June 2025	322,271	9,738	941	332,950
At 30 June 2024	322,271	11,293	1,246	334,810

Included within the net book value of land and buildings above is £322,271 (2024 - £322,271) in respect of leasehold land and buildings.
 

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1,000	1,000	1,000	1,000
Preference shares of £1 each	216,000	216,000	216,000	216,000
	217,000	217,000	217,000	217,000

6	Related party transactions

Loans from related parties

Japanese Financial Solutions Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

2025	Key management £	Total £
At start of period	1,183	1,183
Advanced	1,269	1,269
At end of period	2,452	2,452

2024	Key management £	Total £
Advanced	1,183	1,183
At end of period	1,183	1,183

7	Parent and ultimate parent undertaking

The ordinary shares carry full voting rights. The preference shares carry no voting rights and are entitled to a non-cumulative dividend of 3% per annum on their nominal value, payable only when approved by the directors.

 The ultimate controlling party is Satoru Yoshida, a director of the company .