2023-01-012023-12-312023-12-31false11545199KIMAÏ 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KIMAÏ LTD

Registered Number
11545199
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

KIMAÏ LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

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 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,9668,202
Investments42-
6,9688,202
Current assets
Stocks160,795129,655
Debtors5672,636207,141
Cash at bank and on hand602,022432,580
1,435,453769,376
Creditors amounts falling due within one year6(797,845)(1,356,603)
Net current assets (liabilities)637,608(587,227)
Total assets less current liabilities644,576(579,025)
Creditors amounts falling due after one year(1,514)(25,247)
Net assets643,062(604,272)
Capital and reserves
Called up share capital1,2361,236
Share premium1,770,539918,921
Profit and loss account(1,128,713)(1,524,429)
Shareholders' funds643,062(604,272)
The financial statements were approved and authorised for issue by the Board of Directors on 27 September 2024, and are signed on its behalf by:
WARCHIWKER, Jessica Deborah
Director
Registered Company No. 11545199
KIMAÏ LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Office Equipment 4 Years Computer Equipment 3 Years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year97
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2318,777
Additions3,967
At 31 December 2322,744
Depreciation and impairment
At 01 January 2310,575
Charge for year5,203
At 31 December 2315,778
Net book value
At 31 December 236,966
At 31 December 228,202
4.Fixed asset investments

Total

£
Cost or valuation
Additions2
At 31 December 232
Net book value
At 31 December 232
At 31 December 22-
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables51,474126,116
Amounts owed by group undertakings550,01510,747
Other debtors61,10060,679
Prepayments and accrued income10,0479,599
Total672,636207,141
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables263,093173,745
Bank borrowings and overdrafts361,962221,781
Convertible loans-851,619
Taxation and social security162,789102,974
Other creditors1,437559
Accrued liabilities and deferred income8,5645,925
Total797,8451,356,603
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.