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Registered Number: 14858031
England and Wales

 

 

 

KISSATEN MANCHESTER LIMITED


Abridged Accounts
 


Period of accounts

Start date: 09 May 2023

End date: 31 May 2024
Report to the directors on the preparation of the unaudited statutory accounts of KISSATEN MANCHESTER LIMITED for the year ended 31 May 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KISSATEN MANCHESTER LIMITED for the year ended 31 May 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of KISSATEN MANCHESTER LIMITED, as a body, in accordance with the terms of our engagement letter dated 09 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of KISSATEN MANCHESTER LIMITED and state those matters that we have agreed to state to the Board of Directors of KISSATEN MANCHESTER LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KISSATEN MANCHESTER LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KISSATEN MANCHESTER LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KISSATEN MANCHESTER LIMITED. You consider that KISSATEN MANCHESTER LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KISSATEN MANCHESTER LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 May 2024.



....................................................
McMillan Woods (London) Limited
Chartered certified accountants
9-11 Gunnery Terrace
London
SE18 6SW
09 May 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 177,730 
177,730 
Current assets    
Stocks 512 
Debtors 81,901 
Cash at bank and in hand 16,259 
98,672 
Creditors: amount falling due within one year (278,622)
Net current assets (179,950)
 
Total assets less current liabilities (2,220)
Net assets (2,220)
 

Capital and reserves
   
Called up share capital 4 1 
Profit and loss account (2,221)
Shareholders' funds (2,220)
 


For the period ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 May 2025 and were signed by:


-------------------------------
Hao Thuyet Lieu
Director
2
General Information
KISSATEN MANCHESTER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14858031, registration address Unit 3, At 58 Mosley Street, Manchester, M2 3HZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 12.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 09 May 2023    
Additions 30,935    206,039    236,974 
Disposals    
At 31 May 2024 30,935    206,039    236,974 
Depreciation
At 09 May 2023    
Charge for period 7,734    51,510    59,244 
On disposals    
At 31 May 2024 7,734    51,510    59,244 
Net book values
Closing balance as at 31 May 2024 23,201    154,529    177,730 
Opening balance as at 09 May 2023    


4.

Share Capital

Allotted, called up and fully paid
2024
£
1 share of £1.00 each

3