31 July 2024 false No description of principal activity Taxfiler 2024.6 SC636167business:PrivateLimitedCompanyLtd2024-07-312025-07-31 SC6361672024-07-30 SC6361672024-07-312025-07-31 SC636167business:AuditExemptWithAccountantsReport2024-07-312025-07-31 SC636167business:FilletedAccounts2024-07-312025-07-31 SC6361672025-07-31 SC636167business:Director12024-07-312025-07-31 SC636167business:RegisteredOffice2024-07-312025-07-31 SC6361672024-07-30 SC636167core:WithinOneYear2025-07-31 SC636167core:WithinOneYear2024-07-30 SC636167core:AfterOneYear2025-07-31 SC636167core:AfterOneYear2024-07-30 SC636167core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 SC636167core:ShareCapitalcore:PreviouslyStatedAmount2024-07-30 SC636167core:RevaluationReservecore:PreviouslyStatedAmount2025-07-31 SC636167core:RevaluationReservecore:PreviouslyStatedAmount2024-07-30 SC636167core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 SC636167core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-30 SC636167core:PreviouslyStatedAmount2025-07-31 SC636167core:PreviouslyStatedAmount2024-07-30 SC636167business:SmallEntities2024-07-312025-07-31 SC636167countries:Scotland2024-07-312025-07-31 SC636167core:FurnitureFittings2024-07-312025-07-31 SC636167core:FurnitureFittings2024-07-30 SC636167core:FurnitureFittings2025-07-31 SC6361672023-07-312024-07-30 iso4217:GBP xbrli:pure
Company Registration No. SC636167 (Scotland)
Kia Chere Limited Unaudited accounts for the period from 31 July 2024 to 31 July 2025
Kia Chere Limited Unaudited accounts Contents
Page
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Kia Chere Limited Company Information for the period from 31 July 2024 to 31 July 2025
Director
Miss Thiernkwan Jaroonrattanavanont
Company Number
SC636167 (Scotland)
Registered Office
Wellwood House West Moulin Road Pitlochry Perthshire PH16 5EA Scotland
Accountants
May Collis Accounting Limited 175 Newport Road Leyton London Greater London E10 6PF
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Kia Chere Limited Accountants' report
Accountants' report to the director of Kia Chere Limited on the preparation of the unaudited statutory accounts for the period from 31 July 2024 to 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kia Chere Limited for the period from 31 July 2024 to 31 July 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Kia Chere Limited, as a body, in accordance with the terms of our engagement letter dated 2 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of Kia Chere Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kia Chere Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Kia Chere Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Kia Chere Limited. You consider that Kia Chere Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Kia Chere Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
May Collis Accounting Limited 175 Newport Road Leyton London Greater London E10 6PF 23 July 2026
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Kia Chere Limited Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,202 
- 
Investment property
1,100,000 
1,100,000 
1,101,202 
1,100,000 
Current assets
Debtors
17,885 
14,159 
Cash at bank and in hand
2,163 
2,131 
20,048 
16,290 
Creditors: amounts falling due within one year
(28,874)
(22,873)
Net current liabilities
(8,826)
(6,583)
Total assets less current liabilities
1,092,376 
1,093,417 
Creditors: amounts falling due after more than one year
(1,150,366)
(1,140,564)
Net liabilities
(57,990)
(47,147)
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
214,918 
214,918 
Profit and loss account
(273,008)
(262,165)
Shareholders' funds
(57,990)
(47,147)
For the period ending 31 July 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 her 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 23 July 2026 and were signed on its behalf by
Miss Thiernkwan Jaroonrattanavanont Director Company Registration No. SC636167
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Kia Chere Limited Notes to the Accounts for the period from 31 July 2024 to 31 July 2025
1
Statutory information
Kia Chere Limited is a private company, limited by shares, registered in Scotland, registration number SC636167. The registered office is Wellwood House, West Moulin Road, Pitlochry, Perthshire, PH16 5EA, Scotland.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
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:
Fixtures & fittings
over their estimated useful lives on a straight-line basis.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 31 July 2024
- 
Additions
1,202 
At 31 July 2025
1,202 
Depreciation
At 31 July 2025
- 
Net book value
At 31 July 2025
1,202 
5
Investment property
2025 
£ 
Fair value at 31 July 2024
1,100,000 
At 31 July 2025
1,100,000 
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Kia Chere Limited Notes to the Accounts for the period from 31 July 2024 to 31 July 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
13,505 
8,505 
Accrued income and prepayments
4,380 
5,654 
17,885 
14,159 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Other creditors
20,474 
20,474 
Accruals
8,400 
2,399 
28,874 
22,873 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
1,150,366 
1,140,564 
9
Average number of employees
During the period the average number of employees was 0 (2024: 0).
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