2022-05-012023-04-302023-04-30false11026599KIBUN LTD.2023-11-07iso4217:GBPxbrli:pure110265992022-05-01110265992023-04-30110265992022-05-012023-04-30110265992021-05-01110265992022-04-30110265992021-05-012022-04-3011026599bus:SmallEntities2022-05-012023-04-3011026599bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3011026599bus:FullAccounts2022-05-012023-04-3011026599bus:PrivateLimitedCompanyLtd2022-05-012023-04-3011026599core:WithinOneYear2023-04-3011026599core:AfterOneYear2023-04-3011026599core:WithinOneYear2022-04-3011026599core:AfterOneYear2022-04-3011026599core:ShareCapital2023-04-3011026599core:SharePremium2023-04-3011026599core:RevaluationReserve2023-04-3011026599core:OtherReservesSubtotal2023-04-3011026599core:RetainedEarningsAccumulatedLosses2023-04-3011026599core:ShareCapital2022-04-3011026599core:SharePremium2022-04-3011026599core:RevaluationReserve2022-04-3011026599core:OtherReservesSubtotal2022-04-3011026599core:RetainedEarningsAccumulatedLosses2022-04-3011026599core:LandBuildings2023-04-3011026599core:PlantMachinery2023-04-3011026599core:Vehicles2023-04-3011026599core:FurnitureFittings2023-04-3011026599core:OfficeEquipment2023-04-3011026599core:NetGoodwill2023-04-3011026599core:IntangibleAssetsOtherThanGoodwill2023-04-3011026599core:ListedExchangeTraded2023-04-3011026599core:UnlistedNon-exchangeTraded2023-04-3011026599core:LandBuildings2022-04-3011026599core:PlantMachinery2022-04-3011026599core:Vehicles2022-04-3011026599core:FurnitureFittings2022-04-3011026599core:OfficeEquipment2022-04-3011026599core:NetGoodwill2022-04-3011026599core:IntangibleAssetsOtherThanGoodwill2022-04-3011026599core:ListedExchangeTraded2022-04-3011026599core:UnlistedNon-exchangeTraded2022-04-3011026599core:LandBuildings2022-05-012023-04-3011026599core:PlantMachinery2022-05-012023-04-3011026599core:Vehicles2022-05-012023-04-3011026599core:FurnitureFittings2022-05-012023-04-3011026599core:OfficeEquipment2022-05-012023-04-3011026599core:NetGoodwill2022-05-012023-04-3011026599core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011026599core:ListedExchangeTraded2022-05-012023-04-3011026599core:UnlistedNon-exchangeTraded2022-05-012023-04-3011026599core:MoreThanFiveYears2022-05-012023-04-3011026599core:Non-currentFinancialInstruments2023-04-3011026599core:Non-currentFinancialInstruments2022-04-3011026599dpl:CostSales2022-05-012023-04-3011026599dpl:DistributionCosts2022-05-012023-04-3011026599core:LandBuildings2022-05-012023-04-3011026599core:PlantMachinery2022-05-012023-04-3011026599core:Vehicles2022-05-012023-04-3011026599core:FurnitureFittings2022-05-012023-04-3011026599core:OfficeEquipment2022-05-012023-04-3011026599dpl:AdministrativeExpenses2022-05-012023-04-3011026599core:NetGoodwill2022-05-012023-04-3011026599core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011026599dpl:GroupUndertakings2022-05-012023-04-3011026599dpl:ParticipatingInterests2022-05-012023-04-3011026599dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3011026599core:ListedExchangeTraded2022-05-012023-04-3011026599dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3011026599core:UnlistedNon-exchangeTraded2022-05-012023-04-3011026599dpl:CostSales2021-05-012022-04-3011026599dpl:DistributionCosts2021-05-012022-04-3011026599core:LandBuildings2021-05-012022-04-3011026599core:PlantMachinery2021-05-012022-04-3011026599core:Vehicles2021-05-012022-04-3011026599core:FurnitureFittings2021-05-012022-04-3011026599core:OfficeEquipment2021-05-012022-04-3011026599dpl:AdministrativeExpenses2021-05-012022-04-3011026599core:NetGoodwill2021-05-012022-04-3011026599core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3011026599dpl:GroupUndertakings2021-05-012022-04-3011026599dpl:ParticipatingInterests2021-05-012022-04-3011026599dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3011026599core:ListedExchangeTraded2021-05-012022-04-3011026599dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3011026599core:UnlistedNon-exchangeTraded2021-05-012022-04-3011026599core:NetGoodwill2023-04-3011026599core:IntangibleAssetsOtherThanGoodwill2023-04-3011026599core:LandBuildings2023-04-3011026599core:PlantMachinery2023-04-3011026599core:Vehicles2023-04-3011026599core:FurnitureFittings2023-04-3011026599core:OfficeEquipment2023-04-3011026599core:AfterOneYear2023-04-3011026599core:WithinOneYear2023-04-3011026599core:ListedExchangeTraded2023-04-3011026599core:UnlistedNon-exchangeTraded2023-04-3011026599core:ShareCapital2023-04-3011026599core:SharePremium2023-04-3011026599core:RevaluationReserve2023-04-3011026599core:OtherReservesSubtotal2023-04-3011026599core:RetainedEarningsAccumulatedLosses2023-04-3011026599core:NetGoodwill2022-04-3011026599core:IntangibleAssetsOtherThanGoodwill2022-04-3011026599core:LandBuildings2022-04-3011026599core:PlantMachinery2022-04-3011026599core:Vehicles2022-04-3011026599core:FurnitureFittings2022-04-3011026599core:OfficeEquipment2022-04-3011026599core:AfterOneYear2022-04-3011026599core:WithinOneYear2022-04-3011026599core:ListedExchang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KIBUN LTD.

Registered Number
11026599
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

KIBUN LTD.
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

VERSTRAETE, Astrid

Registered Address

Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ

Registered Number

11026599 (England and Wales)
KIBUN LTD.
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6408505
408505
Current assets
Debtors88,5691,730
Cash at bank and on hand381843
8,9502,573
Creditors amounts falling due within one year9(5,382)(2,891)
Net current assets (liabilities)3,568(318)
Total assets less current liabilities3,976187
Net assets3,976187
Capital and reserves
Profit and loss account3,976187
Shareholders' funds3,976187
The financial statements were approved and authorised for issue by the Director on 7 November 2023, and are signed on its behalf by:
VERSTRAETE, Astrid
Director
Registered Company No. 11026599
KIBUN LTD.
Notes to the Financial Statements
for the year ended 30 April 2023

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.Principal activities
The principal activity of the company in the year under review was that of operational consultancy services.
4.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 Equipment4
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.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 May 222,2622,262
Additions509509
At 30 April 232,7712,771
Depreciation and impairment
At 01 May 221,7571,757
Charge for year606606
At 30 April 232,3632,363
Net book value
At 30 April 23408408
At 30 April 22505505
7.Description of nature of transactions and balances with related parties
At the end of the reporting period, a loan of £2,790 (2022: £1,730) was owed to the company from the director, Astrid Verstraete. The loan was settled in full within 9 months of the end of the reporting period.
8.Debtors

2023

2022

££
Other debtors3,4821,730
Prepayments and accrued income5,087-
Total8,5691,730
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables154-
Taxation and social security5,2282,351
Accrued liabilities and deferred income-540
Total5,3822,891