ACCOUNTS - Final Accounts

Registered number: 13832357

KIMYAN ORIGINALITIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

KIMYAN ORIGINALITIES LIMITED

REGISTERED NUMBER: 13832357

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		200		200
Current assets
Debtors: amounts falling due within one year		15,000		-
Creditors: amounts falling due within one year	6	(15,100)		(100)
Net current liabilities			(100)		(100)

Net assets			100		100

Capital and reserves
Called up share capital	7	100	100
		100	100

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 his 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:

D Nicholson

Director

Date: 16 September 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

KIMYAN ORIGINALITIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Kimyan Originalities Limited is a private company limited by shares and incorporated in England and Wales. The company registered number is 13832357 and the registered office is Unit G1 Frome Business Park, Manor Road, Frome, Somerset, United Kingdom, BA11 4FN.

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 requirements 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

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.3

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.

2.4

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.

2.5

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 (2024 - 1).

Page 2

KIMYAN ORIGINALITIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Unlisted investments
		£
	Cost
	At 1 January 2025	200
	At 31 December 2025	200

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	15,000	-

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Other creditors	15,100	100

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary Shares shares of £1.00 each	100	100

8.	Related party transactions
	At the year end, a balance of £15,000 (2024 - £Nil) was due from an associated company. The loan is interest free and repayable on demand.

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