Company Registration No. SC492696 (Scotland)
Ninja Sushi LTD
Unaudited accounts
for the year ended 30 November 2017
Ninja Sushi LTD
Unaudited accounts
Contents
Ninja Sushi LTD
Company Information
for the year ended 30 November 2017
Director
Jaroslav Osipovic
Company Number
SC492696 (Scotland)
Registered Office
9 FLAT 5
GLENBERVIE ROAD
ABERDEEN
AB11 9JD
Accountants
Right Tax UK
66 St Annes Road
Doncaster
South Yorkshire
DN4 5EA
Ninja Sushi LTD
Statement of financial position
as at
30 November 2017
Cash at bank and in hand
1,892
3,842
Creditors: amounts falling due within one year
(8,023)
(4,126)
Net current (liabilities)/assets
(2,861)
1,172
Profit and loss account
559
1,173
Shareholders' funds
558
1,172
For the year ending 30 November 2017 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 29 August 2018.
Jaroslav Osipovic
Director
Company Registration No. SC492696
Ninja Sushi LTD
Notes to the Accounts
for the year ended 30 November 2017
Ninja Sushi LTD is a private company, limited by shares, registered in Scotland, registration number SC492696. The registered office is 9 FLAT 5, GLENBERVIE ROAD, ABERDEEN, AB11 9JD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 November 2017 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2016.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Ninja Sushi LTD
Notes to the Accounts
for the year ended 30 November 2017
4
Tangible fixed assets
Fixtures & fittings
Cost or valuation
At cost
At 30 November 2017
3,730
At 30 November 2017
3,419
Trade debtors
2,170
1,172
7
Creditors: amounts falling due within one year
2017
2016
Taxes and social security
1,020
825
Proposed dividends
577
3,301
Loans from directors
1,000
-
8
Average number of employees
During the year the average number of employees was 2 (2016: 2).