2022-06-012023-05-312023-05-31false10775183KIROKU LIMITED2024-01-2662012iso4217:GBPxbrli:pure107751832022-06-01107751832023-05-31107751832022-06-012023-05-31107751832021-06-01107751832022-05-31107751832021-06-012022-05-3110775183bus:SmallEntities2022-06-012023-05-3110775183bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3110775183bus:FullAccounts2022-06-012023-05-3110775183bus:PrivateLimitedCompanyLtd2022-06-012023-05-3110775183core:WithinOneYear2023-05-3110775183core:AfterOneYear2023-05-3110775183core:WithinOneYear2022-05-3110775183core:AfterOneYear2022-05-3110775183core:ShareCapital2023-05-3110775183core:SharePremium2023-05-3110775183core:RevaluationReserve2023-05-3110775183core:OtherReservesSubtotal2023-05-3110775183core:RetainedEarningsAccumulatedLosses2023-05-3110775183core:ShareCapital2022-05-3110775183core:SharePremium2022-05-3110775183core:RevaluationReserve2022-05-3110775183core:OtherReservesSubtotal2022-05-3110775183core:RetainedEarningsAccumulatedLosses2022-05-3110775183core:LandBuildings2023-05-3110775183core:PlantMachinery2023-05-3110775183core:Vehicles2023-05-3110775183core:FurnitureFittings2023-05-3110775183core:OfficeEquipment2023-05-3110775183core:NetGoodwill2023-05-3110775183core:IntangibleAssetsOtherThanGoodwill2023-05-3110775183core:ListedExchangeTraded2023-05-3110775183core:UnlistedNon-exchangeTraded2023-05-3110775183core:LandBuildings2022-05-3110775183core:PlantMachinery2022-05-3110775183core:Vehicles2022-05-3110775183core:FurnitureFittings2022-05-3110775183core:OfficeEquipment2022-05-3110775183core:NetGoodwill2022-05-3110775183core:IntangibleAssetsOtherThanGoodwill2022-05-3110775183core:ListedExchangeTraded2022-05-3110775183core:UnlistedNon-exchangeTraded2022-05-3110775183core:LandBuildings2022-06-012023-05-3110775183core:PlantMachinery2022-06-012023-05-3110775183core:Vehicles2022-06-012023-05-3110775183core:FurnitureFittings2022-06-012023-05-3110775183core:OfficeEquipment2022-06-012023-05-3110775183core:NetGoodwill2022-06-012023-05-3110775183core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110775183core:ListedExchangeTraded2022-06-012023-05-3110775183core:UnlistedNon-exchangeTraded2022-06-012023-05-3110775183core:MoreThanFiveYears2022-06-012023-05-3110775183core:Non-currentFinancialInstruments2023-05-3110775183core:Non-currentFinancialInstruments2022-05-3110775183dpl:CostSales2022-06-012023-05-3110775183dpl:DistributionCosts2022-06-012023-05-3110775183core:LandBuildings2022-06-012023-05-3110775183core:PlantMachinery2022-06-012023-05-3110775183core:Vehicles2022-06-012023-05-3110775183core:FurnitureFittings2022-06-012023-05-3110775183core:OfficeEquipment2022-06-012023-05-3110775183dpl:AdministrativeExpenses2022-06-012023-05-3110775183core:NetGoodwill2022-06-012023-05-3110775183core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110775183dpl:GroupUndertakings2022-06-012023-05-3110775183dpl:ParticipatingInterests2022-06-012023-05-3110775183dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3110775183core:ListedExchangeTraded2022-06-012023-05-3110775183dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3110775183core:UnlistedNon-exchangeTraded2022-06-012023-05-3110775183dpl:CostSales2021-06-012022-05-3110775183dpl:DistributionCosts2021-06-012022-05-3110775183core:LandBuildings2021-06-012022-05-3110775183core:PlantMachinery2021-06-012022-05-3110775183core:Vehicles2021-06-012022-05-3110775183core:FurnitureFittings2021-06-012022-05-3110775183core:OfficeEquipment2021-06-012022-05-3110775183dpl:AdministrativeExpenses2021-06-012022-05-3110775183core:NetGoodwill2021-06-012022-05-3110775183core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3110775183dpl:GroupUndertakings2021-06-012022-05-3110775183dpl:ParticipatingInterests2021-06-012022-05-3110775183dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3110775183core:ListedExchangeTraded2021-06-012022-05-3110775183dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3110775183core:UnlistedNon-exchangeTraded2021-06-012022-05-3110775183core:NetGoodwill2023-05-3110775183core:IntangibleAssetsOtherThanGoodwill2023-05-3110775183core:LandBuildings2023-05-3110775183core:PlantMachinery2023-05-3110775183core:Vehicles2023-05-3110775183core:FurnitureFittings2023-05-3110775183core:OfficeEquipment2023-05-3110775183core:AfterOneYear2023-05-3110775183core:WithinOneYear2023-05-3110775183core:ListedExchangeTraded2023-05-3110775183core:UnlistedNon-exchangeTraded2023-05-3110775183core:ShareCapital2023-05-3110775183core:SharePremium2023-05-3110775183core:RevaluationReserve2023-05-3110775183core:OtherReservesSubtotal2023-05-3110775183core:RetainedEarningsAccumulatedLosses2023-05-3110775183core:NetGoodwill2022-05-3110775183core:IntangibleAssetsOtherThanGoodwill2022-05-3110775183core:LandBuildings2022-05-3110775183core:PlantMachinery2022-05-3110775183core:Vehicles2022-05-3110775183core:FurnitureFittings2022-05-3110775183core:OfficeEquipment2022-05-3110775183core:AfterOneYear2022-05-3110775183core:WithinOneYear2022-05-3110775183core:Liste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KIROKU LIMITED

Registered Number
10775183
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

KIROKU LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

BURROW, Hannah
SHAH, Jay

Registered Address

Idea London
Wilson Street
London
EC2A 2BB

Registered Number

10775183 (England and Wales)
KIROKU LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets56,0193,889
6,0193,889
Current assets
Debtors694,57994,381
Cash at bank and on hand849,212160,573
943,791254,954
Creditors amounts falling due within one year7(98,351)(46,501)
Net current assets (liabilities)845,440208,453
Total assets less current liabilities851,459212,342
Net assets851,459212,342
Capital and reserves
Called up share capital127127
Share premium2,933,5191,493,436
Profit and loss account(2,082,187)(1,281,221)
Shareholders' funds851,459212,342
The financial statements were approved and authorised for issue by the Board of Directors on 26 January 2024, and are signed on its behalf by:
BURROW, Hannah
Director
SHAH, Jay
Director

Registered Company No. 10775183
KIROKU LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.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: Reducing value over 3 years
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

20232022
Average number of employees during the year105
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 June 2212230410,51010,936
Additions-1965,0875,283
Disposals(122)--(122)
At 31 May 23-50015,59716,097
Depreciation and impairment
At 01 June 22122856,8407,047
Charge for year-913,0623,153
On disposals(122)--(122)
At 31 May 23-1769,90210,078
Net book value
At 31 May 23-3245,6956,019
At 31 May 22-2193,6703,889
6.Debtors

2023

2022

££
Trade debtors / trade receivables600162
Other debtors93,28093,435
Prepayments and accrued income699784
Total94,57994,381
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

2023

2022

££
Trade creditors / trade payables12,87815,631
Other creditors85,47330,870
Total98,35146,501
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.