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Registered Number: 07876133
England and Wales

 

 

 

KOINOBORI LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Koinobori Ltd
Contents Page
For the year ended 31 December 2024
Director Motoko Sakurai
Registered Number 07876133
Registered Office 34-44 Tunstall Road
London
England
SW9 8DA
Accountants P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
1
Director's report and financial statements
The director presents annual report and the financial statements for the year ended 31 December 2024.
Principal activities
Principal activity of the company during the financial year was of restaurant.
Director
The director who served the company throughout the year was as follows:

Motoko Sakurai
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that year. In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Motoko Sakurai
Director

Date approved: 24 September 2025
2



Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Koinobori Ltd for the year ended 31 December 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Koinobori Ltd for the year ended 31 December 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 companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Koinobori Ltd , as a body, in accordance with the terms of our engagement letter dated 15 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Koinobori Ltd and state those matters that we have agreed to state to the Board of Directors of Koinobori Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Koinobori Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Koinobori Ltd 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 Koinobori Ltd . You consider that Koinobori Ltd 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 Koinobori Ltd . 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.







....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
25 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Turnover 1,692,885    1,356,156 
Cost of sales (353,332)   (341,368)
Gross profit 1,339,553    1,014,788 
Administrative expenses (1,069,770)   (976,756)
Operating profit 269,783    38,032 
Other interest receivable and similar income 15,045    8,090 
Interest payable and similar charges (219)   - 
Profit/(Loss) on ordinary activities before taxation 284,609    46,122 
Tax on profit on ordinary activities (78,133)   (48,268)
Profit/(Loss) for the financial year 206,476    (2,146)
 
4
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 23,992    28,240 
Tangible fixed assets 4 106,802    120,101 
130,794    148,341 
Current assets      
Stocks 5 500    500 
Debtors 6 210,945    67,873 
Cash at bank and in hand 849,646    665,769 
1,061,091    734,142 
Creditors: amount falling due within one year 7 (285,535)   (149,997)
Net current assets 775,556    584,145 
 
Total assets less current liabilities 906,350    732,486 
Provisions for liabilities 8 (5,229)   (3,841)
Net assets 901,121    728,645 
 

Capital and reserves 		     
Called up share capital 9 1    1 
Profit and loss account 901,120    728,644 
Shareholders' funds 901,121    728,645 
 


For the year ended 31 December 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 year 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 financial statements were approved by the director on 24 September 2025 and were signed by:


-------------------------------
Motoko Sakurai
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2023 1  730,790  730,791 
Profit for the year (2,146) (2,146)
Total comprehensive income for the year -  (2,146) (2,146)
Total investments by and distributions to owners -  -  - 
At 31 December 2023 1  728,644  728,645 
At 01 January 2024 1  728,644  728,645 
Profit for the year 206,476  206,476 
Total comprehensive income for the year -  206,476  206,476 
Dividends (34,000) (34,000)
Total investments by and distributions to owners -  (34,000) (34,000)
At 31 December 2024 1  901,120  901,121 
6
General Information
Koinobori Ltd is a private company, limited by shares, registered in England and Wales, registration number 07876133, registration address 34-44 Tunstall Road, London, England, SW9 8DA.

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 on the going concern basis and 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.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Land and Buildings 6.25% Straight Line
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 26 (2023 : 32).
3.

Intangible fixed assets

Cost Goodwill   Other   Total
  £   £   £
At 01 January 2024 60,000    4,975    64,975 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2024 60,000    4,975    64,975 
Amortisation
At 01 January 2024 33,750    2,985    36,735 
Charge for year 3,750    498    4,248 
On disposals -    -    - 
At 31 December 2024 37,500    3,483    40,983 
Net book values
At 31 December 2024 22,500    1,492    23,992 
At 31 December 2023 26,250    1,990    28,240 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Land and Buildings   Total
  £   £   £   £   £   £
At 01 January 2024 108,059    31,530    126,283    6,537    1,800    274,209 
Additions 2,435    -    16,292    4,953    -    23,680 
Disposals -    -    -    -    -    - 
At 31 December 2024 110,494    31,530    142,575    11,490    1,800    297,889 
Depreciation
At 01 January 2024 70,737    31,530    48,076    2,864    901    154,108 
Charge for year 7,953    -    26,660    2,253    113    36,979 
On disposals -    -    -    -    -    - 
At 31 December 2024 78,690    31,530    74,736    5,117    1,014    191,087 
Net book values
Closing balance as at 31 December 2024 31,804    -    67,839    6,373    786    106,802 
Opening balance as at 01 January 2024 37,322    -    78,207    3,674    898    120,101 

The net book value of Land and Buildings includes £ 786 (2023 £899) in respect of assets leased under finance leases or hire purchase contracts.

5.

Stocks

2024
£		   2023
£
Stocks 500    500 
500    500 

6.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 17,195    2,316 
Amount Owed by Group Undertakings 1,261    1,256 
Prepayments & Accrued Income 19,328    21,882 
Other Debtors 9,449    - 
Directors' Current Accounts (Capital) 89,726    - 
136,959    25,454 

6.

Debtors: amounts falling due after one year

2024
£		   2023
£
Amount Owed by Group Undertakings 70,316    36,629 
Deposits paid 3,670    5,790 
73,986    42,419 

7.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 47,294    57,620 
Corporation Tax 72,140    - 
PAYE & Social Security 11,103    53,116 
Accrued Expenses 6,267    5,582 
Deferred Income -    450 
Other Creditors 1,537    49,191 
Loans from directors -    (89,726)
Wages & Salaries Control Account 44,954    - 
Directors' Current Accounts 10,871    - 
VAT 91,369    73,764 
285,535    149,997 

8.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 5,229    3,841 
5,229    3,841 

9.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2024
£		   2023
£
1 Class A share of £1.00 each 1    1 
1    1 

7