Registered number
15113056
Kiki Oriental Massage Limited
Filleted Accounts
30 September 2024
Kiki Oriental Massage Limited
Registered number: 15113056
Balance Sheet
as at 30 September 2024
Notes 2024
£
Fixed assets
Tangible assets 3 6,872
Current assets
Debtors 4 3,500
Cash at bank and in hand 24,450
27,950
Creditors: amounts falling due within one year 5 (25,836)
Net current assets 2,114
Net assets 8,986
Capital and reserves
Called up share capital 1
Profit and loss account 8,985
Shareholder's funds 8,986
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms Yu Zhen Zhu
Director
Approved by the board on 28 August 2025
Kiki Oriental Massage Limited
Notes to the Accounts
for the period from 4 September 2023 to 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold improvements over the lease term
Equipment, fixtures and fittings over 4 years
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2024
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Leasehold improvements Equipment, fixtures and fittings Total
£ £ £
Cost
Additions 3,283 5,078 8,361
At 30 September 2024 3,283 5,078 8,361
Depreciation
Charge for the period 219 1,270 1,489
At 30 September 2024 219 1,270 1,489
Net book value
At 30 September 2024 3,064 3,808 6,872
4 Debtors 2024
£
Other debtors 3,500
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 180
Taxation and social security costs 1,265
Other creditors 24,391
25,836
6 Other financial commitments 2024
£
Total future minimum payments under non-cancellable operating leases 199,720
7 Other information
Kiki Oriental Massage Limited is a private company limited by shares and incorporated in England. Its registered office is:
311 Regents Park Road
London
N3 1DP
Kiki Oriental Massage Limited 15113056 false 2023-09-04 2024-09-30 2024-09-30 VT Final Accounts April 2025 Ms Yu Zhen Zhu No description of principal activity 15113056 2023-09-04 2024-09-30 15113056 bus:PrivateLimitedCompanyLtd 2023-09-04 2024-09-30 15113056 bus:AuditExemptWithAccountantsReport 2023-09-04 2024-09-30 15113056 bus:Director40 2023-09-04 2024-09-30 15113056 1 2023-09-04 2024-09-30 15113056 2 2023-09-04 2024-09-30 15113056 core:LandBuildings 2023-09-04 2024-09-30 15113056 core:PlantMachinery 2023-09-04 2024-09-30 15113056 countries:England 2023-09-04 2024-09-30 15113056 bus:FRS102 2023-09-04 2024-09-30 15113056 bus:FilletedAccounts 2023-09-04 2024-09-30 15113056 2024-09-30 15113056 core:WithinOneYear 2024-09-30 15113056 core:ShareCapital 2024-09-30 15113056 core:RetainedEarningsAccumulatedLosses 2024-09-30 15113056 core:LandBuildings 2024-09-30 15113056 core:PlantMachinery 2024-09-30 15113056 core:AllPeriods 2024-09-30 15113056 2023-09-03 iso4217:GBP xbrli:pure