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REGISTERED NUMBER: 11498629 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Komgree Group Limited

Komgree Group Limited (Registered number: 11498629)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Komgree Group Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mr K Santatkollakarn





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





REGISTERED NUMBER: 11498629 (England and Wales)





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

Komgree Group Limited (Registered number: 11498629)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 10,823 10,773

CURRENT ASSETS
Debtors 5 498,547 524,378
Cash at bank 3,566 25,213
502,113 549,591
CREDITORS
Amounts falling due within one year 6 424,469 408,378
NET CURRENT ASSETS 77,644 141,213
TOTAL ASSETS LESS CURRENT
LIABILITIES

88,467

151,986

CREDITORS
Amounts falling due after more than one
year

7

(14,814

)

(24,963

)

ACCRUALS AND DEFERRED INCOME (1,623 ) (22,743 )
NET ASSETS 72,030 104,280

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 71,930 104,180
72,030 104,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 2024


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 31 October 2024 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 2024

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.

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 136 (2023 - 78 ) .

Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 February 2023 111 10,662 10,773
Additions 65 - 65
Disposals (15 ) - (15 )
At 31 January 2024 161 10,662 10,823
NET BOOK VALUE
At 31 January 2024 161 10,662 10,823
At 31 January 2023 111 10,662 10,773

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

Rambuttri Limited
Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York, United Kingdom, YO30 4XG
Nature of business: Licensed restaurant
%
Class of shares: holding
Ordinary 50.00

Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. FIXED ASSET INVESTMENTS - continued

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

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
31.1.24 31.1.23
£    £   
Amounts owed by group undertakings 281,447 378,071
Other debtors 217,100 146,307
498,547 524,378

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 10,149 9,894
Trade creditors 2,237 2,280
Amounts owed to group undertakings 285,000 241,310
Taxation and social security 84,655 112,333
Other creditors 42,428 42,561
424,469 408,378

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 14,814 24,963

Komgree Group Limited (Registered number: 11498629)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

8. TRANSACTIONS WITH ASSOCIATED COMPANIES

£ £
31.1.24 31.1.23

Income from associated companies 598,819 627,695




Loans to associated companies
At start of period 204,656 204,990
Advanced 116,313 0
Repaid 27,529 34,574
At end of period 293,439 173,416



Loans to associated companies
At start of period 217,091 169,471
Advanced 38,966 47,620
Repaid 25,782 0
At end of period 230,275 217,091