YEN SUSHI LIMITED - Accounts

YEN SUSHI LIMITED - Accounts

YEN SUSHI LTD. - Company Information

Print Friendly Version

2022-09-01 2023-08-31 false Capium Accounts Production 1.1 05572765 bus:AbridgedAccounts 2022-09-01 2023-08-31 05572765 bus:FRS102 2022-09-01 2023-08-31 05572765 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 05572765 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 05572765 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 05572765 2022-09-01 2023-08-31 05572765 2023-08-31 05572765 bus:RegisteredOffice 2022-09-01 2023-08-31 05572765 core:WithinOneYear 2023-08-31 05572765 core:AfterOneYear 2023-08-31 05572765 bus:Director1 2022-09-01 2023-08-31 05572765 bus:Director1 2023-08-31 05572765 bus:Director1 2021-09-01 2022-08-31 05572765 2021-09-01 05572765 bus:CompanySecretary1 2022-09-01 2023-08-31 05572765 bus:LeadAgentIfApplicable 2022-09-01 2023-08-31 05572765 2021-09-01 2022-08-31 05572765 2022-08-31 05572765 core:WithinOneYear 2022-08-31 05572765 core:AfterOneYear 2022-08-31 05572765 bus:EntityAccountantsOrAuditors 2021-09-01 2022-08-31 05572765 bus:OrdinaryShareClass1 2022-09-01 2023-08-31 05572765 bus:OrdinaryShareClass1 2023-08-31 05572765 bus:OrdinaryShareClass1 2021-09-01 2022-08-31 05572765 bus:OrdinaryShareClass1 2022-08-31 05572765 core:LandBuildings 2022-09-01 2023-08-31 05572765 core:LandBuildings 2023-08-31 05572765 core:LandBuildings 2022-08-31 05572765 core:PlantMachinery 2022-09-01 2023-08-31 05572765 core:PlantMachinery 2023-08-31 05572765 core:PlantMachinery 2022-08-31 05572765 core:MotorCars 2022-09-01 2023-08-31 05572765 core:MotorCars 2023-08-31 05572765 core:MotorCars 2022-08-31 05572765 core:FurnitureFittings 2022-09-01 2023-08-31 05572765 core:FurnitureFittings 2023-08-31 05572765 core:FurnitureFittings 2022-08-31 05572765 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 05572765 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-08-31 05572765 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 05572765 core:CostValuation core:Non-currentFinancialInstruments 2022-08-31 05572765 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-08-31 05572765 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 05572765 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 05572765 core:Non-currentFinancialInstruments 2023-08-31 05572765 core:Non-currentFinancialInstruments 2022-08-31 05572765 core:ShareCapital 2023-08-31 05572765 core:ShareCapital 2022-08-31 05572765 core:RetainedEarningsAccumulatedLosses 2023-08-31 05572765 core:RetainedEarningsAccumulatedLosses 2022-08-31 05572765 dpl:Item1 2022-09-01 05572765 dpl:Item1 2023-08-31 05572765 dpl:Item1 2021-09-01 05572765 dpl:Item1 2022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05572765
England and Wales

 

 

 

YEN SUSHI LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023

YEN SUSHI LIMITED
Contents Page
For the year ended 31 August 2023
Accountants report

You consider that the company is exempt from an audit for the year ended 31 August 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 



....................................................
McMillan Woods
3 Nisbett Walk
Sidcup
DA14 6BT
03 June 2024
1
 
 		 Notes
 		 2023
£		   2022
£
Fixed assets      
Tangible fixed assets 3 152,708    113,675 
152,708    113,675 
Current assets      
Stocks 9,800    3,978 
Debtors: amounts falling due after one year 30,000    30,000 
Cash at bank and in hand 13,462    5,706 
53,262    39,684 
Creditors: amount falling due within one year (44,863)   (113,948)
Net current assets 8,399    (74,264)
 
Total assets less current liabilities 161,107    39,411 
Creditors: amount falling due after more than one year (53,457)   (62,100)
Net assets 107,650    (22,689)
 

Capital and reserves 		     
Called up share capital 4 100,000    100,000 
Profit and loss account 7,650    (122,689)
Shareholder's funds 107,650    (22,689)
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

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 03 June 2024 and were signed by:


-------------------------------
Mr. Mo Young Yoon
Director
2
General Information
YEN SUSHI LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05572765, registration address 3 Nisbett walk, Sidcup, Kent , DA14 6BT .

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.
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:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 September 2022 70,000    146,098    86,373    96,296    398,767 
Additions -    27,494    39,108    -    66,602 
Disposals -    -    -    -    - 
At 31 August 2023 70,000    173,592    125,481    96,296    465,369 
Depreciation
At 01 September 2022 -    118,278    79,509    87,305    285,092 
Charge for year -    13,828    11,493    2,248    27,569 
On disposals -    -    -    -    - 
At 31 August 2023 -    132,106    91,002    89,553    312,661 
Net book values
Closing balance as at 31 August 2023 70,000    41,486    34,479    6,743    152,708 
Opening balance as at 01 September 2022 70,000    27,820    6,864    8,991    113,675 


4.

Share Capital

Allotted, called up and fully paid
2023
£		   2022
£
100,000 Class A shares of £1.00 each 100,000    100,000 
100,000    100,000 

3