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REGISTERED NUMBER: 11498629 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

Komgree Group Limited

Komgree Group Limited (Registered number: 11498629)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Komgree Group Limited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: Mr K Santatkollakarn





REGISTERED OFFICE: TMC Accountancy Ltd
14 Clifton Moor Business Village
James Nicolson Link
York
YO30 4XG





REGISTERED NUMBER: 11498629 (England and Wales)





ACCOUNTANTS: Northern Tonic Limited
14 Clifton Moor Business Village
James Nicolson Link
York
YO30 4XG

Komgree Group Limited (Registered number: 11498629)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 10,773 651

CURRENT ASSETS
Debtors 5 524,378 473,648
Prepayments and accrued income - 379
Cash at bank 25,213 56,797
549,591 530,824
CREDITORS
Amounts falling due within one year 6 408,378 313,591
NET CURRENT ASSETS 141,213 217,233
TOTAL ASSETS LESS CURRENT
LIABILITIES

151,986

217,884

CREDITORS
Amounts falling due after more than
one year

7

(24,963

)

(34,857

)

ACCRUALS AND DEFERRED INCOME (22,743 ) (10,235 )
NET ASSETS 104,280 172,792

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 104,180 172,692
104,280 172,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Komgree Group Limited (Registered number: 11498629)

Balance Sheet - continued
31 January 2023


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 October 2023 and were signed by:





Mr K Santatkollakarn - Director


Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Komgree Group Limited is a private company, limited by shares , registered in England and Wales. 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Komgree Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Recharges of wages and expenses to group companies are shown as turnover.

Government grants
Government grants are included in profit or loss based on the accrual method.

During the year the company received £82 (2022 - £144,937) of grants provided by the Government to support businesses during the Coronavirus pandemic.

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 78 (2022 - 62 ) .

Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 February 2022 111 540 651
Additions - 10,122 10,122
At 31 January 2023 111 10,662 10,773
NET BOOK VALUE
At 31 January 2023 111 10,662 10,773
At 31 January 2022 111 540 651

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiaries

Phra Nakhon Ltd
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 100.00

Phra Nakhon (Leeds)Ltd
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 100.00

Tah Chang Ltd
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 100.00

Associated companies

Khaosan Road Ltd
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 40.00

Rice Style Ltd
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 30.00

Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. FIXED ASSET INVESTMENTS - continued

Tah Tien Ltd
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 50.00

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Amounts owed by group undertakings 378,071 390,485
Other debtors 146,307 83,163
524,378 473,648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 9,894 9,639
Trade creditors 2,280 1,695
Amounts owed to group undertakings 241,310 169,471
Taxation and social security 112,333 98,780
Other creditors 42,561 34,006
408,378 313,591

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans 24,963 34,857

8. RELATED PARTY DISCLOSURES

Transactions with director

2023 At 1.2.22 Advances Repayments At 31.1.23
£    £    £    £   
Advances, interest free and repayable
on demand

54,921

94,957

55,000

94,878


2022 At 1.2.21 Advances Repayments At 31.1.22
£    £    £    £   
Advance, interest free and repayable
on demand

56,132

55,789

57,000

54,921

Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

8. RELATED PARTY DISCLOSURES - continued

Transactions with associated companies

Income from associated companies
31.1.23 31.1.22
£    £   
Receipts of services 627,695 386,663


Loans to associated companies
31.1.23 31.1.22
£    £   
At start of period 207,990 194,276
Advanced - 13,714
Repaid 34,574 -

At end of period 173,416 207,990


Loans from associated companies
31.1.23 31.1.22
£    £   
At start of period 169,471 165,850
Advanced 47,620 3,621

At end of period 217,091 169,471