JAPAN LINKS LIMITED - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 02415712

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2018

FOR

JAPAN LINKS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S ISHIDA

Mrs F Ishida

Ms N Wada

SECRETARY:

S ISHIDA

REGISTERED OFFICE:

Old Batford Mill

Harpenden

Hertfordshire

AL5 5BZ

REGISTERED NUMBER:

02415712

ACCOUNTANTS:

Shah and Shin

27A Green Lane

Northwood, Middlesex

HA6 2PX

FIXED ASSETS

Tangible assets

4

10,014

3,265

CURRENT ASSETS

Debtors

5

123,124

105,240

Prepayments and accrued income

2,022

2,022

Cash at bank

45,406

112,613

170,552

219,875

CREDITORS

Amounts falling due within one year

6

86,863

88,062

NET CURRENT ASSETS

83,689

131,813

TOTAL ASSETS LESS CURRENT LIABILITIES

93,703

135,078

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

73,703

115,078

SHAREHOLDERS' FUNDS

93,703

135,078

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 15 November 2018 and were signed on its behalf by:

S ISHIDA - Director

Ms N Wada - Director

1.	STATUTORY INFORMATION

JAPAN LINKS LIMITED is a private company, limited by shares , registered in Not specified/Other. The company's

registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added

tax and other sales taxes.

Tangible fixed assets

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

Fixtures, Fittings & equipment - 20% per annum on reducing balance

Computer Equipment - 20% per annum on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2017 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2017

14,435

Additions

9,252

At 31 March 2018

23,687

DEPRECIATION

At 1 April 2017

11,170

Charge for year

2,503

At 31 March 2018

13,673

NET BOOK VALUE

At 31 March 2018

10,014

At 31 March 2017

3,265

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Trade debtors

118,726

102,662

Other debtors

4,398

2,578

123,124

105,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Trade creditors

38,466

61,457

Taxation and social security

1,626

14,155

Other creditors

46,771

12,450

86,863

88,062

7.	ULTIMATE CONTROLLING PARTY

Mrs F ishida, a director controls the company by virtue of a controlling interest (directly or indirectly) of 100% of the issued

share capital.