Company Registration No. 14590370 (England and Wales)
Kokoro Harrow Ltd
Unaudited accounts
for the year ended 31 January 2026
Kokoro Harrow Ltd
Unaudited accounts
Contents
Kokoro Harrow Ltd
Company Information
for the year ended 31 January 2026
Company Number
14590370 (England and Wales)
Registered Office
Unit 16, St. George Shopping Centre
St. Anns Road
Harrow
Middlesex
HA1 1HS
England
Accountants
Basetax Limited
85 Tooting High Street
SW17 0SU
Kokoro Harrow Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
199,323
215,896
Cash at bank and in hand
28,618
29,596
Creditors: amounts falling due within one year
(110,719)
(122,359)
Net current liabilities
(44,893)
(64,312)
Total assets less current liabilities
154,430
151,584
Creditors: amounts falling due after more than one year
(338,250)
(330,000)
Provisions for liabilities
Deferred tax
(13,571)
(4,153)
Net liabilities
(197,391)
(182,569)
Called up share capital
100
100
Profit and loss account
(197,491)
(182,669)
Shareholders' funds
(197,391)
(182,569)
For the year 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 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 21 April 2026 and were signed on its behalf by
Tae In Yoon
Director
Company Registration No. 14590370
Kokoro Harrow Ltd
Notes to the Accounts
for the year ended 31 January 2026
Kokoro Harrow Ltd is a private company, limited by shares, registered in England and Wales, registration number 14590370. The registered office is Unit 16, St. George Shopping Centre, St. Anns Road, Harrow, Middlesex, HA1 1HS, England.
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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 year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024.
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 as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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% reducing balance
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.
Kokoro Harrow Ltd
Notes to the Accounts
for the year ended 31 January 2026
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
234,162
19,802
253,964
At 31 January 2026
234,162
21,476
255,638
At 1 February 2025
31,222
6,846
38,068
Charge for the year
15,611
2,636
18,247
At 31 January 2026
46,833
9,482
56,315
At 31 January 2026
187,329
11,994
199,323
At 31 January 2025
202,940
12,956
215,896
Amounts falling due within one year
Accrued income and prepayments
18,989
23,748
Kokoro Harrow Ltd
Notes to the Accounts
for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
36,507
36,778
Taxes and social security
7,762
5,980
Other creditors
39,604
46,375
Loans from directors
200
200
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Creditors: amounts falling due after more than one year
2026
2025
Other creditors
338,250
330,000
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Average number of employees
During the year the average number of employees was 19 (2025: 19).