Company Registration No. 16162566 (England and Wales)
Kokoro Joy Ltd
Unaudited accounts
for the period from 3 January 2025 to 31 January 2026
Kokoro Joy Ltd
Unaudited accounts
Contents
Kokoro Joy Ltd
Company Information
for the period from 3 January 2025 to 31 January 2026
Directors
Young Sung Lee
Jong Ho Seo
Company Number
16162566 (England and Wales)
Registered Office
27 Lyon Road
Walton-on-Thames
KT12 3PU
England
Accountants
Basetax Limited
85 Tooting High Street
SW17 0SU
Kokoro Joy Ltd
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
66,987
Creditors: amounts falling due within one year
(304,614)
Net current liabilities
(211,350)
Total assets less current liabilities
50,734
Provisions for liabilities
Called up share capital
100
Profit and loss account
8,676
For the period ending 31 January 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 directors acknowledge their 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 of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by
Jong Ho Seo
Director
Company Registration No. 16162566
Kokoro Joy Ltd
Notes to the Accounts
for the period from 3 January 2025 to 31 January 2026
Kokoro Joy Ltd is a private company, limited by shares, registered in England and Wales, registration number 16162566. The registered office is 27 Lyon Road, Walton-on-Thames, KT12 3PU, England.
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.
These financial statements for the period from 3 January 2025 to 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 3 January 2025.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention.
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
20% SLM
Intangible fixed assets (including purchased goodwill) are included at cost less accumulated amortisation. They are amortised over 10 years on a straight-line basis.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Kokoro Joy Ltd
Notes to the Accounts
for the period from 3 January 2025 to 31 January 2026
4
Intangible fixed assets
Goodwill
Charge for the period
3,750
5
Tangible fixed assets
Fixtures & fittings
At 31 January 2026
265,000
Charge for the period
44,166
At 31 January 2026
220,834
Amounts falling due within one year
Accrued income and prepayments
10,269
7
Creditors: amounts falling due within one year
2026
Taxes and social security
5,213
Loans from directors
230,000
Kokoro Joy Ltd
Notes to the Accounts
for the period from 3 January 2025 to 31 January 2026
8
Average number of employees
During the period the average number of employees was 19.