SHOJI U.K. LIMITED

Company Registration Number
15751899
(England and Wales)

Private limited company limited by shares
Registered office: 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom

Audit Exempt Micro-Entity Accounts (AMENDED)

For the Year Ended 31 May 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

SHOJI U.K. LIMITED

Contents

Balance Sheet
Statement of Compliance
Notes to the Financial Statements

SHOJI U.K. LIMITED

Balance sheet

As at 31 May 2025

2025
£
Current assets 3,449
Creditors: amounts falling due within one year (917)
Net current assets (liabilities) 2,532
Total assets less current liabilities 2,532
 
Total net assets (liabilities) 2,532
 
Capital and reserves 2,532

SHOJI U.K. LIMITED

Balance sheet continued

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 5 November 2026.

SMITH, Martin
Director

SHOJI U.K. LIMITED

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

SHOJI U.K. LIMITED

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

This is the company's first accounting period. No comparative figures are presented.

3. Employee Information

The average number of employees during the year was 0.

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

SHOJI U.K. LIMITED

Notes to the Financial Statements (continued)

5. Advances, credit and guarantees granted to directors

No advances or credit were granted to, and no guarantees were entered into on behalf of, the directors during the year.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

Revised Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 31 May 2025.

These accounts are now the statutory accounts for the period.

These accounts have been prepared as at 10 February 2026, the date of the original accounts.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:
Amounts previously shown as creditors falling due after more than one year (£24,116) were incorrectly classified. They were capital contributions by the shareholders (voluntary payments made in their capacity as shareholders, with no right to repayment). Correction of an error; no debt existed. Company expenses paid personally by the director and owed to him (£917) were not previously recognised.

Significant amendments made:
Reclassified £24,116 from creditors falling due after more than one year to capital and reserves (capital contribution reserve). Recognised £917 of company expenses paid personally by the director as creditors falling due within one year. Current assets unchanged at £3,449. Total net assets and capital and reserves revised from (£20,667) to £2,532.

Date of approval of revision: 05 November 2026