REGISTERED NUMBER: 11498629 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Komgree Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Investments

4

10,818

10,823

CURRENT ASSETS

Debtors

5

920,954

498,547

Cash at bank

6,200

3,566

927,154

502,113

CREDITORS

Amounts falling due within one year

6

840,805

424,469

NET CURRENT ASSETS

86,349

77,644

TOTAL ASSETS LESS CURRENT LIABILITIES

97,167

88,467

CREDITORS

Amounts falling due after more than one year

7

(4,410

)

(14,814

)

ACCRUALS AND DEFERRED INCOME

(30,400

)

(1,623

)

NET ASSETS

62,357

72,030

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

62,257

71,930

62,357

72,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 24 September 2025 and were signed by:

Mr K Santatkollakarn - Director

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 88 (2024 - 136 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 February 2024

161

10,662

10,823

Additions

15

-

15

Disposals

(20

)

-

(20

)

At 31 January 2025

156

10,662

10,818

NET BOOK VALUE

At 31 January 2025

156

10,662

10,818

At 31 January 2024

161

10,662

10,823

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

80.00

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

65.00

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

31.1.25

31.1.24

£

£

Amounts owed by group undertakings

96,144

96,809

Amounts owed by associates

157,489

184,638

Other debtors

667,321

217,100

920,954

498,547

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

10,404

10,149

Trade creditors

2,515

2,237

Amounts owed to group undertakings

283,699

54,725

Amounts owed to associates

361,408

230,275

Taxation and social security

160,529

84,655

Other creditors

22,250

42,428

840,805

424,469

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

4,410

14,814

8.	RELATED PARTY DISCLOSURES

Transactions with director

2025 At 1.2.24 Advances Repayments At 31.1.25

£ £ £ £

Advances, interest free and repayable on 98,007 33,002 124,246 6,762

demand

2024 At 1.2.23 Advances Repayments At 31.1.24

£ £ £ £

Advance, interest free and repayable on 94,878 105,129 102,000 98,007

demand

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is K Santatkollakarn by virtue of their shareholding in

the company.

10.	RELATED PARTY DISCLOSURES

£ £

31.1.25 31.1.24

Income from associated companies 696,860 640,165

Loans to associated companies

At start of period 184,638 204,656

Advanced - 116,313

Repaid 27,149 27,529

At end of period 157,489 293,439

Loans from associated companies

At start of period 230,275 217,091

Advanced 131,133 38,966

Repaid - 25,782

At end of period 361,408 230,275