KERIS ENTERPRISE LTD


Directors	LEE, Yap Koi
	PANG, Kuin Poi


Registered Address	The Sati Room
	12 John Princes Street
	London
	W1G 0JR


Place of Business	35-39 Inverness Terrace
	London
	W2 3JS


Registered Number	13976863 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		91,150		22,521
			91,150		22,521
Current assets
Debtors		162,637		161,937
Cash at bank and on hand		322,071		172,845
		484,708		334,782
Creditors amounts falling due within one year	4	(308,288)		(250,128)
Net current assets (liabilities)			176,420		84,654
Total assets less current liabilities			267,570		107,175
Net assets			267,570		107,175
Capital and reserves
Called up share capital			100		100
Profit and loss account			267,470		107,075
Shareholders' funds			267,570		107,175

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 December 2025, and are signed on its behalf by:

LEE, Yap Koi
Director
Registered Company No. 13976863

KERIS ENTERPRISE LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	34		25

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	19,341	-	17,591	36,932
Additions	12,752	58,200	28,061	99,013
At 31 March 25	32,093	58,200	45,652	135,945
Depreciation and impairment
At 01 April 24	8,462	-	5,949	14,411
Charge for year	5,908	14,550	9,926	30,384
At 31 March 25	14,370	14,550	15,875	44,795
Net book value
At 31 March 25	17,723	43,650	29,777	91,150
At 31 March 24	10,879	-	11,642	22,521

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	133,699	109,415
Bank borrowings and overdrafts	3,757	31,664
Taxation and social security	120,301	88,571
Accrued liabilities and deferred income	50,531	20,478
Total	308,288	250,128


	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.