Koinobori Ltd - Accounts

Koinobori Ltd
Director's Report
For the year ended 31 December 2025

Director's report and financial statements

The director presents annual report and the financial statements for the year ended 31 December 2025.

Principal activities

Principal activity of the company during the financial year was of restaurant.

Director

The director who served the company throughout the year was as follows:

Motoko Sakurai

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that year. In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Motoko Sakurai
Director

Date approved: 18 September 2026

Koinobori Ltd Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Koinobori Ltd for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Koinobori Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Koinobori Ltd , as a body, in accordance with the terms of our engagement letter dated 18 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Koinobori Ltd and state those matters that we have agreed to state to the Board of Directors of Koinobori Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Koinobori Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Koinobori Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Koinobori Ltd . You consider that Koinobori Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Koinobori Ltd . 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. .................................................... P and Co (Partners) LLP 18 Ensign Street London E1 8PA 18 September 2026 3

Koinobori Ltd
Accountants' Report
For the year ended 31 December 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Koinobori Ltd for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Koinobori Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Koinobori Ltd , as a body, in accordance with the terms of our engagement letter dated 18 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of Koinobori Ltd and state those matters that we have agreed to state to the Board of Directors of Koinobori Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Koinobori Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Koinobori Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Koinobori Ltd . You consider that Koinobori Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Koinobori Ltd . 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.

....................................................
P and Co (Partners) LLP
18 Ensign Street
London
E1 8PA
18 September 2026

Koinobori Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	19,744	23,992
Tangible fixed assets	4	82,777	106,802
		102,521	130,794
Current assets
Stocks	5	500	500
Debtors: amounts falling due within one year	6	114,590	136,959
Debtors: amounts falling due after one year	7	110,463	73,986
Cash at bank and in hand		1,056,011	849,646
		1,281,564	1,061,091
Creditors: amount falling due within one year	8	(296,307)	(285,535)
Net current assets		985,257	775,556

Total assets less current liabilities		1,087,778	906,350
Provisions for liabilities	9	(3,088)	(5,229)
Net assets		1,084,690	901,121

Capital and reserves
Called up share capital	10	1	1
Profit and loss account		1,084,689	901,120
Shareholders' funds		1,084,690	901,121

For the year ended 31 December 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 year 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 18 September 2026 and were signed by:

-------------------------------
Motoko Sakurai
Director

Koinobori Ltd
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Koinobori Ltd is a private company, limited by shares, registered in England and Wales, registration number 07876133, registration address 34-44 Tunstall Road, London, England, SW9 8DA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	6.25% Straight Line
Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 26 (2024 : 26).

Intangible fixed assets

Cost	Goodwill	Other	Total
	£	£	£
At 01 January 2025	60,000	4,975	64,975
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	60,000	4,975	64,975
Amortisation
At 01 January 2025	37,500	3,483	40,983
Charge for year	3,750	498	4,248
On disposals	-	-	-
At 31 December 2025	41,250	3,981	45,231
Net book values
At 31 December 2025	18,750	994	19,744
At 31 December 2024	22,500	1,492	23,992

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Land and Buildings	Total
	£	£	£	£	£	£
At 01 January 2025	110,494	31,530	142,575	11,490	1,800	297,889
Additions	-	-	8,865	2,046	-	10,911
Disposals	-	-	-	-	-	-
At 31 December 2025	110,494	31,530	151,440	13,536	1,800	308,800
Depreciation
At 01 January 2025	78,690	31,530	74,736	5,117	1,014	191,087
Charge for year	7,058	-	25,779	1,986	113	34,936
On disposals	-	-	-	-	-	-
At 31 December 2025	85,748	31,530	100,515	7,103	1,127	226,023
Net book values
Closing balance as at 31 December 2025	24,746	-	50,925	6,433	673	82,777
Opening balance as at 01 January 2025	31,804	-	67,839	6,373	786	106,802

The net book value of Land and Buildings includes £ 673 (2024 £786) in respect of assets leased under finance leases or hire purchase contracts.

Stocks

	2025 £		2024 £
Stocks	500		500
	500		500

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	130	17,195
Amount Owed by Group Undertakings	-	1,261
Prepayments & Accrued Income	21,897	19,328
Other Debtors	2,837	9,449
Directors' Current Accounts (Capital)	89,726	89,726
	114,590	136,959

Debtors: amounts falling due after one year

	2025 £	2024 £
Amount Owed by Group Undertakings	106,793	70,316
Deposits paid	3,670	3,670
	110,463	73,986

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	100,846	47,294
Corporation Tax	69,746	72,140
PAYE & Social Security	16,061	11,103
Accrued Expenses	7,541	6,267
Other Creditors	2,048	1,537
Wages & Salaries Control Account	56,064	44,954
Directors' Current Accounts	17,905	10,871
VAT	26,096	91,369
	296,307	285,535

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	3,088		5,229
	3,088		5,229

10.

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1