Kimchi & Miso Ltd

	Page
Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3—4

Registered number: 15342613

		31 December 2025		31 December 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	179		56,197
Cash at bank and in hand		68,376		63,127

		68,555		119,324
Creditors: Amounts Falling Due Within One Year	5	(17,675 )		(54,181 )

NET CURRENT ASSETS (LIABILITIES)			50,880		65,143

TOTAL ASSETS LESS CURRENT LIABILITIES			50,880		65,143

NET ASSETS			50,880		65,143

CAPITAL AND RESERVES
Called up share capital	6		10		10
Profit and Loss Account			50,870		65,133

SHAREHOLDERS' FUNDS			50,880		65,143

For the year ending 31 December 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jacob Erland

Director

26/10/2026

The notes on pages 3 to 4 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 11 December 2023	-	-	-
Profit for the period and total comprehensive income	-	65,133	65,133

Arising on shares issued during the period	10	-	10

As at 31 December 2024 and 1 January 2025	10	65,133	65,143


Profit for the year and total comprehensive income	-	10,737	10,737

Dividends paid	-	(25,000)	(25,000)

As at 31 December 2025	10	50,870	50,880

1. General Information

Kimchi & Miso Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15342613 . The registered office is 1st Floor, 104 Oxford Street, London, Greater London, W1D 1LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Financial Instruments

Financial Instruments

The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

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.

3. Average Number of Employees

1Average number of employees, including directors, during the year was: 3 (2024: 3)

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Kimchi & Miso Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Prepayments and accrued income	-	55,094
Other debtors	-	556
VAT	179	547

	179	56,197

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	-	309
Corporation tax	2,675	15,451
Accruals and deferred income	-	38,421
Directors' loan accounts	15,000	-

	17,675	54,181

6. Share Capital

	31 December 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	10	10

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