1 June 2025 false Taxfiler 2024.6 09597216business:PrivateLimitedCompanyLtd2025-06-012026-05-31 095972162025-05-31 095972162025-06-012026-05-31 09597216business:AuditExemptWithAccountantsReport2025-06-012026-05-31 09597216business:FilletedAccounts2025-06-012026-05-31 095972162026-05-31 09597216business:Director12025-06-012026-05-31 09597216business:RegisteredOffice2025-06-012026-05-31 095972162025-05-31 09597216core:WithinOneYear2026-05-31 09597216core:WithinOneYear2025-05-31 09597216core:AfterOneYear2026-05-31 09597216core:AfterOneYear2025-05-31 09597216core:ShareCapitalcore:PreviouslyStatedAmount2026-05-31 09597216core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 09597216core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-05-31 09597216core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 09597216core:PreviouslyStatedAmount2026-05-31 09597216core:PreviouslyStatedAmount2025-05-31 09597216business:SmallEntities2025-06-012026-05-31 09597216countries:EnglandWales2025-06-012026-05-31 09597216core:WithinOneYear2025-06-012026-05-31 095972162024-06-012025-05-31 iso4217:GBP xbrli:pure
Company Registration No. 09597216 (England and Wales)
Ming (Kent) Limited Unaudited accounts for the year ended 31 May 2026
Ming (Kent) Limited Unaudited accounts Contents
Page
- 2 -
Ming (Kent) Limited Company Information for the year ended 31 May 2026
Director
Mr Duc Sing Lam
Company Number
09597216 (England and Wales)
Registered Office
16 Ingestre Place London W1F 0JJ United Kingdom
Accountants
ULM Ltd 16 Ingestre Place, London London W1F 0JJ
- 3 -
Ming (Kent) Limited Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Current assets
Inventories
2,624 
2,800 
Debtors
13,446 
315,646 
Cash at bank and in hand
112,975 
124,494 
129,045 
442,940 
Creditors: amounts falling due within one year
(40,172)
(85,221)
Net current assets
88,873 
357,719 
Total assets less current liabilities
88,873 
357,719 
Creditors: amounts falling due after more than one year
- 
(255,164)
Net assets
88,873 
102,555 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
88,870 
102,552 
Shareholders' funds
88,873 
102,555 
For the year ending 31 May 2026 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 his 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 28 August 2026 and were signed on its behalf by
Mr Duc Sing Lam Director Company Registration No. 09597216
- 4 -
Ming (Kent) Limited Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
Ming (Kent) Limited is a private company, limited by shares, registered in England and Wales, registration number 09597216. The registered office is 16 Ingestre Place, London, W1F 0JJ, United Kingdom.
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 year, 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.
4
Inventories
2026 
2025 
£ 
£ 
Raw materials
2,624 
2,800 
2,624 
2,800 
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
13,446 
315,646 
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
- 5 -
Ming (Kent) Limited Notes to the Accounts for the year ended 31 May 2026
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
2,174 
- 
Trade creditors
1,588 
1,484 
Taxes and social security
25,361 
29,245 
Other creditors
11,049 
54,492 
40,172 
85,221 
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.
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
255,164 
9
Pension commitments
Contributions to defined contribution plans are expensed in the period to which they relate.
10
Average number of employees
During the year the average number of employees was 11 (2025: 11).
- 6 -