1 September 2024 false No description of principal activity Taxfiler 2024.6 14544557 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14544557 2024-08-31 14544557 2024-09-01 2025-08-31 14544557 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14544557 business:FilletedAccounts 2024-09-01 2025-08-31 14544557 2025-08-31 14544557 business:Director1 2024-09-01 2025-08-31 14544557 business:RegisteredOffice 2024-09-01 2025-08-31 14544557 2024-08-31 14544557 core:WithinOneYear 2025-08-31 14544557 core:WithinOneYear 2024-08-31 14544557 core:AfterOneYear 2025-08-31 14544557 core:AfterOneYear 2024-08-31 14544557 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 14544557 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 14544557 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 14544557 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 14544557 core:PreviouslyStatedAmount 2025-08-31 14544557 core:PreviouslyStatedAmount 2024-08-31 14544557 business:SmallEntities 2024-09-01 2025-08-31 14544557 countries:EnglandWales 2024-09-01 2025-08-31 14544557 core:PlantMachinery 2024-09-01 2025-08-31 14544557 core:FurnitureFittings 2024-09-01 2025-08-31 14544557 core:ComputerEquipment 2024-09-01 2025-08-31 14544557 core:PlantMachinery 2024-08-31 14544557 core:FurnitureFittings 2024-08-31 14544557 core:ComputerEquipment 2024-08-31 14544557 core:PlantMachinery 2025-08-31 14544557 core:FurnitureFittings 2025-08-31 14544557 core:ComputerEquipment 2025-08-31 14544557 2024-01-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 14544557 (England and Wales)
Kokoro Colchester Ltd Unaudited accounts for the year ended 31 August 2025
Kokoro Colchester Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Kokoro Colchester Ltd Company Information for the year ended 31 August 2025
Director
Hee Youl Kim
Company Number
14544557 (England and Wales)
Registered Office
27 Lyon Road Hersham KT12 3PU United Kingdom
Accountants
Basetax Limited 85 Tooting High Street SW17 0SU
- 3 -
Kokoro Colchester Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
125,644
156,471
Current assets
Inventories
5
5,000
5,000
Debtors
6
49,760
53,333
Cash at bank and in hand
17,395
37,455
72,155
95,788
Creditors: amounts falling due within one year
7
(25,357)
(18,719)
Net current assets
46,798
77,069
Total assets less current liabilities
172,442
233,540
Creditors: amounts falling due after more than one year
8
(173,234)
(267,786)
Net liabilities
(792)
(34,246)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(892)
(34,346)
Shareholders' funds
(792)
(34,246)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 November 2025 and were signed on its behalf by
Hee Youl Kim Director Company Registration No. 14544557
- 4 -
Kokoro Colchester Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Kokoro Colchester Ltd is a private company, limited by shares, registered in England and Wales, registration number 14544557. The registered office is 27 Lyon Road, Hersham, KT12 3PU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% reducing balance
- 5 -
Kokoro Colchester Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
92,060
142,646
-
234,706
Additions
-
-
500
500
At 31 August 2025
92,060
142,646
500
235,206
Depreciation
At 1 September 2024
30,687
47,548
-
78,235
Charge for the year
12,275
19,019
33
31,327
At 31 August 2025
42,962
66,567
33
109,562
Net book value
At 31 August 2025
49,098
76,079
467
125,644
At 31 August 2024
61,373
95,098
-
156,471
5
Inventories
2025
2024
£
£
Raw materials
5,000
5,000
5,000
5,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
43,613
53,333
Other debtors
6,147
-
49,760
53,333
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
16,596
14,387
Taxes and social security
1,896
1,606
Other creditors
638
359
Loans from directors
2,367
2,367
Accruals
3,860
-
25,357
18,719
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
65,568
90,831
Amounts owed to group undertakings and other participating interests
110,000
150,000
Other creditors
(32,334)
(43,045)
Loans from directors
30,000
70,000
173,234
267,786
- 6 -
Kokoro Colchester Ltd Notes to the Accounts for the year ended 31 August 2025
9
Average number of employees
During the year the average number of employees was 12 (2024: 12).
- 7 -