REGISTERED NUMBER: 14674142 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Kinoya Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

B Ng Jing De

P E Warden

REGISTERED OFFICE:

14 Ballast Quay Ballast Quay

London

SE10 9PD

REGISTERED NUMBER:

14674142 (England and Wales)

ACCOUNTANTS:

Solutions 4 Caterers Ltd

Westmead House

Westmead

Farnborough

Hampshire

GU14 7LP

FIXED ASSETS

Tangible assets

4

215,632

273,415

CURRENT ASSETS

Stocks

5

10,098

6,667

Debtors

6

371,001

239,230

Cash at bank

206,414

122,812

587,513

368,709

CREDITORS

Amounts falling due within one year

7

(917,500

)

(819,646

)

NET CURRENT LIABILITIES

(329,987

)

(450,937

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(114,355

)

(177,522

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(114,356

)

(177,523

)

SHAREHOLDERS' FUNDS

(114,355

)

(177,522

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

P E Warden - Director

1.	STATUTORY INFORMATION

Kinoya Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The previous accounting period was shortened to 11 months, therefore the comparative amounts presented in the financial statements (including the notes) are not entirely comparable with those for the current year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on cost

Leasehold improvements

-

20% on cost

Plant and machinery

-

20% on cost

The amounts included within short leasehold costs are in respect of a licence to occupy the business location used by the company.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Operating leases

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

Going concern

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Short

Leasehold

Plant and

leasehold

improvements

machinery

Totals

£

£

£

£

COST

At 1 February 2025

275,000

45,467

41,585

362,052

Additions

-

16,165

-

16,165

At 31 January 2026

275,000

61,632

41,585

378,217

DEPRECIATION

At 1 February 2025

68,938

11,877

7,822

88,637

Charge for year

55,000

10,302

8,646

73,948

At 31 January 2026

123,938

22,179

16,468

162,585

NET BOOK VALUE

At 31 January 2026

151,062

39,453

25,117

215,632

At 31 January 2025

206,062

33,590

33,763

273,415

5.

STOCKS

2026

2025

£

£

Stocks

10,098

6,667

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

690

690

Other debtors

330,402

194,428

Deferred tax asset

26,673

41,078

Prepayments

13,236

3,034

371,001

239,230

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

57,844

1,280

Social security and other taxes

35,177

13,657

VAT

83,127

48,779

Other creditors

240,165

220,266

Directors' current accounts

230,870

411,055

Accruals and deferred income

270,317

124,609

917,500

819,646

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 January 2026 and the period ended 31 January 2025:

2026

2025

£

£

B Ng Jing De

Balance outstanding at start of year

(411,055

)

(482,315

)

Amounts advanced

197,941

99,859

Amounts repaid

(17,756

)

(28,599

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(230,870

)

(411,055

)

The above loan is unsecured and repayable on demand. Interest has been charged at varying rates during the period and is included in the balance above.