2022-04-012022-12-312022-12-31false11545199KIMAÏ 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KIMAÏ LTD

Registered Number
11545199
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2022

KIMAÏ LTD
Company Information
for the period from 1 April 2022 to 31 December 2022

Directors

NEUHAUS, Sidney
WARCHIWKER, Jessica Deborah

Registered Address

24 Chiltern Street
London
W1U 7QE

Registered Number

11545199 (England and Wales)
KIMAÏ LTD
Balance Sheet as at
31 December 2022

Notes

31 Dec 2022

31 Mar 2022

£

£

£

£

Fixed assets
Tangible assets58,2029,794
8,2029,794
Current assets
Stocks129,655109,193
Debtors6207,14194,347
Cash at bank and on hand432,580334,225
769,376537,765
Creditors amounts falling due within one year7(1,356,603)(946,909)
Net current assets (liabilities)(587,227)(409,144)
Total assets less current liabilities(579,025)(399,350)
Creditors amounts falling due after one year(25,247)-
Net assets(604,272)(399,350)
Capital and reserves
Called up share capital1,2361,236
Share premium918,921918,921
Profit and loss account(1,524,429)(1,319,507)
Shareholders' funds(604,272)(399,350)
The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2023, and are signed on its behalf by:
NEUHAUS, Sidney
Director
WARCHIWKER, Jessica Deborah
Director

Registered Company No. 11545199
KIMAÏ LTD
Notes to the Financial Statements
for the period ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Intangible assets policy
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222022
Average number of employees during the year75
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2216,631
Additions2,146
At 31 December 2218,777
Depreciation and impairment
At 01 April 226,837
Charge for year3,738
At 31 December 2210,575
Net book value
At 31 December 228,202
At 31 March 229,794
6.Debtors

2022

2022

££
Trade debtors / trade receivables126,11644,259
Amounts owed by group undertakings10,747-
Other debtors63,18034,485
Prepayments and accrued income7,09815,603
Total207,14194,347
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2022

2022

££
Trade creditors / trade payables173,745177,596
Bank borrowings and overdrafts221,779135,079
Convertible loans851,619578,512
Taxation and social security102,97440,675
Other creditors560310
Accrued liabilities and deferred income5,92614,737
Total1,356,603946,909
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.