Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0 2025-02-08 false No description of principal activity true true false 16238320 2025-02-07 16238320 2025-02-08 2026-02-28 16238320 2024-02-08 2025-02-07 16238320 2026-02-28 16238320 c:Director1 2025-02-08 2026-02-28 16238320 d:PlantMachinery 2025-02-08 2026-02-28 16238320 d:PlantMachinery 2026-02-28 16238320 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-08 2026-02-28 16238320 d:CurrentFinancialInstruments 2026-02-28 16238320 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 16238320 d:ShareCapital 2026-02-28 16238320 d:RetainedEarningsAccumulatedLosses 2026-02-28 16238320 c:OrdinaryShareClass1 2025-02-08 2026-02-28 16238320 c:OrdinaryShareClass1 2026-02-28 16238320 c:FRS102 2025-02-08 2026-02-28 16238320 c:AuditExempt-NoAccountantsReport 2025-02-08 2026-02-28 16238320 c:FullAccounts 2025-02-08 2026-02-28 16238320 c:PrivateLimitedCompanyLtd 2025-02-08 2026-02-28 16238320 e:PoundSterling 2025-02-08 2026-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 16238320 KINYOBI BAKERY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 28 FEBRUARY 2026
KINYOBI BAKERY LIMITED REGISTERED NUMBER: 16238320 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 2,604
|  |  | 2,604
Current assets |  |  |
Stocks | 5 | 211 |
Cash at bank and in hand | 6 | 93 |
|  | 304 |
Creditors: amounts falling due within one year | 7 | (8,694) |
Net current liabilities |  |  | (8,390)
Total assets less current liabilities |  |  | (5,786)
Net liabilities |  |  | (5,786)
Capital and reserves |  |  |
Called up share capital | 8 |  | 2
Profit and loss account |  |  | (5,788)
|  |  | (5,786)
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KINYOBI BAKERY LIMITED REGISTERED NUMBER: 16238320 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
H Y Kong
Director
Date: 29 April 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
KINYOBI BAKERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
1. | General information
Kinyobi Bakery Limited is a private company, limited by shares, incorporated in England and Wales. The Company registration number is 16238320 and the registered office is 5 Pellum Drive, Bolton, BL3 3GR. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in £ sterling, the functional currency, rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company had net current liabilities of £8,390 and net liabilities of £5,786 at the balance sheet date. The financial statements have been prepared on a going concern basis as the director, has indicated their willingness and ability to support the Company in order that it is able to meet its working capital requirements for at least 12 months from the date of approval of the financial statements.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
KINYOBI BAKERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| Additions | 2,707
| At 28 February 2026 | 2,707
| Depreciation |
| Charge for the period | 103
| At 28 February 2026 | 103
| Net book value |
| At 28 February 2026 | 2,604
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KINYOBI BAKERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
5. | Stocks
|  |  |  |  | 2026
|  |  |  |  | £
| Raw materials and consumables | 211
6. | Cash and cash equivalents
|  |  |  |  | 2026
|  |  |  |  | £
| Cash at bank and in hand | 93
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Other creditors | 8,044
| Accruals and deferred income | 650
|  | 8,694
8. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 2 Ordinary shares of £1.00 each | 2
On incorporation, 2 Ordinary shares of £1.00 each were issued, allotted and fully paid at par.
9. | Controlling party
The Company is controlled by H Y Kong and W T Chau by virtue of their majority shareholdings.
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