REGISTERED NUMBER: 06399171 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

KIREI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H Moss

N Moss

SECRETARY:

Mrs H Moss

REGISTERED OFFICE:

Riverdale House

18 Riverdale Road

Twickenham

Middlesex

TW1 2BS

REGISTERED NUMBER:

06399171 (England and Wales)

ACCOUNTANTS:

Alvis & Company (Accountants) Limited

143 Station Road

Hampton

Middlesex

TW12 2AL

FIXED ASSETS

Tangible assets

4

93,291

66,700

CURRENT ASSETS

Debtors

5

986,551

918,194

Cash at bank

931,414

593,255

1,917,965

1,511,449

CREDITORS

Amounts falling due within one year

6

(989,686

)

(851,625

)

NET CURRENT ASSETS

928,279

659,824

TOTAL ASSETS LESS CURRENT LIABILITIES

1,021,570

726,524

CREDITORS

Amounts falling due after more than one year

7

(43,697

)

-

PROVISIONS FOR LIABILITIES

(23,322

)

(16,675

)

NET ASSETS

954,551

709,849

CAPITAL AND RESERVES

Called up share capital

8

2

2

Capital redemption reserve

1

1

Retained earnings

954,548

709,846

SHAREHOLDERS' FUNDS

954,551

709,849

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mrs H Moss - Director

N Moss - Director

1.	STATUTORY INFORMATION

Kirei 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Website

-

Straight line over 3 years

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Website

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

3,835

59,689

70,627

10,493

144,644

Additions

-

14,183

71,729

-

85,912

Disposals

-

-

(70,627

)

-

(70,627

)

At 31 March 2025

3,835

73,872

71,729

10,493

159,929

DEPRECIATION

At 1 April 2024

3,835

31,834

33,128

9,147

77,944

Charge for year

-

7,730

18,564

1,184

27,478

Eliminated on disposal

-

-

(38,784

)

-

(38,784

)

At 31 March 2025

3,835

39,564

12,908

10,331

66,638

NET BOOK VALUE

At 31 March 2025

-

34,308

58,821

162

93,291

At 31 March 2024

-

27,855

37,499

1,346

66,700

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

70,627

Additions

71,729

Disposals

(70,627

)

At 31 March 2025

71,729

DEPRECIATION

At 1 April 2024

33,128

Charge for year

18,564

Eliminated on disposal

(38,784

)

At 31 March 2025

12,908

NET BOOK VALUE

At 31 March 2025

58,821

At 31 March 2024

37,499

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

952,000

833,267

Other debtors

34,551

84,927

986,551

918,194

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

13,118

31,833

Trade creditors

706,194

622,480

Taxation and social security

213,671

174,060

Other creditors

56,703

23,252

989,686

851,625

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

43,697

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2