Acorah Software Products - Accounts Production 16.6.950 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 02439090 Ms M Narishige Ms M Yoneyama Ms M Narishige iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02439090 2024-02-29 02439090 2025-02-28 02439090 2024-03-01 2025-02-28 02439090 frs-core:CurrentFinancialInstruments 2025-02-28 02439090 frs-core:FurnitureFittings 2025-02-28 02439090 frs-core:FurnitureFittings 2024-03-01 2025-02-28 02439090 frs-core:FurnitureFittings 2024-02-29 02439090 frs-core:PlantMachinery 2025-02-28 02439090 frs-core:PlantMachinery 2024-03-01 2025-02-28 02439090 frs-core:PlantMachinery 2024-02-29 02439090 frs-core:ShareCapital 2025-02-28 02439090 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 02439090 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 02439090 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 02439090 frs-bus:SmallEntities 2024-03-01 2025-02-28 02439090 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 02439090 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 02439090 frs-bus:Director1 2024-03-01 2025-02-28 02439090 frs-bus:Director2 2024-03-01 2025-02-28 02439090 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 02439090 frs-countries:EnglandWales 2024-03-01 2025-02-28 02439090 2023-02-28 02439090 2024-02-29 02439090 2023-03-01 2024-02-29 02439090 frs-core:CurrentFinancialInstruments 2024-02-29 02439090 frs-core:ShareCapital 2024-02-29 02439090 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 02439090
Narishige Europe Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 02439090
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 2
Investment Properties 5 307,049 307,049
307,051 307,051
CURRENT ASSETS
Debtors 6 509 -
Cash at bank and in hand 690,774 670,977
691,283 670,977
Creditors: Amounts Falling Due Within One Year 7 (11,228 ) (8,432 )
NET CURRENT ASSETS (LIABILITIES) 680,055 662,545
TOTAL ASSETS LESS CURRENT LIABILITIES 987,106 969,596
NET ASSETS 987,106 969,596
CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Income Statement 967,106 949,596
SHAREHOLDERS' FUNDS 987,106 969,596
For the year ending 28 February 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 Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Ms M Yoneyama
Director
24 November 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Narishige Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02439090 . The registered office is Unit 7 Willow Business Park, Willow Way, London, SE26 4QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises of rentals receivable from investment properties.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
2.4. Investment Properties
Investment properties are shown at fair value, as estimated annually by the directors. No depreciation is provided for. Any movements in fair value are recognised in arriving at the profit before tax. Deferred tax is provided against these movements.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2024 19,153 24,789 43,942
As at 28 February 2025 19,153 24,789 43,942
Depreciation
As at 1 March 2024 19,152 24,788 43,940
As at 28 February 2025 19,152 24,788 43,940
Net Book Value
As at 28 February 2025 1 1 2
As at 1 March 2024 1 1 2
5. Investment Property
2025
£
Fair Value
As at 1 March 2024 and 28 February 2025 307,049
No charge to taxation would arise if the properties were sold at their current valuations.
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 509 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,699 -
Other creditors 1,804 4,724
Taxation and social security 6,725 3,708
11,228 8,432
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,000 20,000
Page 3