KT Food & Wine Limited

KT Food & Wine Limited
Contents Page
For the Period 01 August 2024 to 31 May 2025

Company Information	1
Statement of Financial Position	2

KT Food & Wine Limited
Company Information
For the Period 01 August 2024 to 31 May 2025

Director	Thadshayan Sivasubramaniyam
Registered Number	12123759
Registered Office	Sloane Square Station Kt Food & Wine Limited Sloane Square London SW1W 8BB

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KT Food & Wine Limited
Statement of Financial Position
As at 31 May 2025

	2025		2024
	£	£	£	£
Fixed assets		206		56,675
Current assets	106,955		56,132
Prepayments and accrued income	15,225		15,225
Creditors: amount falling due within one year	(243,211)		(176,547)
Net current assets		(121,031)		(105,190)
Total assets less current liabilities		(120,825)		(48,515)
Creditors: amount falling due after more than one year		(130,883)		(132,430)
Net assets		(251,708)		(180,945)


Capital and reserves		(251,708)		(180,945)

NOTES TO THE ACCOUNTS

General Information

KT Food & Wine Limited is a private company, limited by shares, registered in England and Wales, registration number 12123759, registration address Sloane Square Station Kt Food & Wine Limited, Sloane Square, London, SW1W 8BB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.	Average number of employees Average number of employees during the period was 5 (2024 : 5).

For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 31 July 2026 and were signed by:

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Thadshayan Sivasubramaniyam
Director

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Registered Number: 12123759
England and Wales
KT FOOD & WINE LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 May 2025