The Sushi Co Ltd Accounts






The Sushi Co Ltd

	Company No. 13681780
		Information for Filing with The Registrar
		31 October 2025

at	31 October 2025
Company No.		13681780	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	41,345	47,192
	Tangible assets		5	1,215,875	1,052,937


				1,257,220	1,100,129
Current assets
	Stocks			23,202	44,119
	Debtors			187,592	319,071

	Cash at bank and in hand			22,569	62,046
				233,363	425,236
Creditors: Amount falling due within one year				(501,051)	(574,674)
Net current liabilities				(267,688)	(149,438)
Total assets less current liabilities				989,532	950,691
Creditors: Amounts falling due after more than one year				(605,000)	(949,798)



Net assets				384,532	893

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		7	384,432	793

Total equity				384,532	893



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

All the members have consented to the preparation of abridged financial statements for the year ended 31 October 2025 in accordance with the Companies Act 2006.

As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 October 2026 and signed on its behalf by:
V.R. Sama
Director
30 October 2026

for the year ended 31 October 2025

General information

The Sushi Co Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13681780

Its registered office is:

4 Whitchurch Parade

Whitchurch Lane

Edgware

HA8 6LR

The abridged accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, including the provisions permitting an abridged profit and loss account and balance sheet to be prepared.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Straight line

Furniture, fittings and equipment

10% Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	39	41

4	Intangible fixed assets
			Total
			£
		Cost
		At 1 November 2024	59,094


		At 31 October 2025	59,094
		Amortisation and impairment
		At 1 November 2024	11,902
		Charge for the year	5,847


		At 31 October 2025	17,749
		Net book values
		At 31 October 2025	41,345
		At 31 October 2024	47,192

5	Tangible fixed assets
			Total
			£
		Cost or revaluation
		At 1 November 2024	1,179,159
		Additions	481,267


		Disposals	(237,969)
		At 31 October 2025	1,422,457
		Depreciation
		At 1 November 2024	126,222
		Charge for the year	108,316


		Disposals	(27,956)
		At 31 October 2025	206,582
		Net book values
		At 31 October 2025	1,215,875
		At 31 October 2024	1,052,937

Share Capital

100 ordinary share of £1 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.