ACCOUNTS - Final Accounts preparation

Registered number: 15690482

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2026

	KINTSUGI-INTERNATIONAL.COM LIMITED


KINTSUGI-INTERNATIONAL.COM LIMITED

COMPANY INFORMATION

Director	Dr S A Rosser Lewis


Registered number	15690482


Registered office	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


KINTSUGI-INTERNATIONAL.COM LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 5


KINTSUGI-INTERNATIONAL.COM LIMITED REGISTERED NUMBER:15690482

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	7,440		7,318
Cash at bank and in hand		12,975		17,161
		20,415		24,479
Creditors: amounts falling due within one year	5	(16,580)		(12,485)
Net current assets			3,835		11,994
Total assets less current liabilities			3,835		11,994

Net assets			3,835		11,994

Page 1


KINTSUGI-INTERNATIONAL.COM LIMITED REGISTERED NUMBER:15690482

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2026

		2026		2025
		£		£

Capital and reserves
Called up share capital	100	100
Profit and loss account	3,735	11,894
	3,835	11,994

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 year 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 income and retained earnings 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:

Dr S A Rosser Lewis

Director

Date: 30 June 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 2


KINTSUGI-INTERNATIONAL.COM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

Kintsugi-International.com Limited is a private company limited by shares, registered in England and Wales. The company's trading address is B3 Bulwark Daedalus Park, Daedalus Drive, Lee-On-The-Solent, Hampshire, PO13 9FX.

The prior period accounts covered the period from incorporation on 29 April 2024 to 30 April 2025 and therefore are not directly comparable with the current period.

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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3


KINTSUGI-INTERNATIONAL.COM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

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.

2.7

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.

2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 -1).

Page 4


KINTSUGI-INTERNATIONAL.COM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Debtors

					2026	2025
					£	£


Trade debtors	7,440	7,318
	7,440	7,318

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	1,350
Corporation tax	8,414	7,780
Other taxation and social security	5,604	1,105
Other creditors	312	-
Accruals and deferred income	2,250	2,250
	16,580	12,485

Page 5