Komgree Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11498629

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		10,818		10,818

			10,818		10,818
CURRENT ASSETS
Debtors	5	1,148,270		920,954
Cash at bank and in hand		466		6,200

		1,148,736		927,154
Creditors: Amounts Falling Due Within One Year	6	(1,151,521 )		(871,205 )

NET CURRENT ASSETS (LIABILITIES)			(2,785 )		55,949

TOTAL ASSETS LESS CURRENT LIABILITIES			8,033		66,767

Creditors: Amounts Falling Due After More Than One Year	7		-		(4,410 )

NET ASSETS			8,033		62,357

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			7,933		62,257

SHAREHOLDERS' FUNDS			8,033		62,357

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Komgree Group Limited

Balance Sheet (continued)

As At 31 January 2026

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 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 Komgree Santatkollakarn

Director

29/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Komgree Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11498629 . The registered office is 50-52 Walmgate, York, YO1 9TJ.

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.

Preparation of consolidated financial statements

The financial statements contain information about Komgree Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.2. Turnover

Recharges of wages and expenses to group companies are shown as turnover.

2.3. Taxation

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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.4. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.5. Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 71 (2025: 88)

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Komgree Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Investments

	Subsidiaries	Associates	Total
	£	£	£
Cost
As at 1 February 2025	156	10,662	10,818

As at 31 January 2026	156	10,662	10,818

Provision
As at 1 February 2025	-	-	-

As at 31 January 2026	-	-	-

Net Book Value
As at 31 January 2026	156	10,662	10,818

As at 1 February 2025	156	10,662	10,818

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiaries

Phra Nakhon Ltd

Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	80.00

Phra Nakhon (Leeds)Ltd

Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	100.00

Tah Chang Ltd

Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	100.00

Rambuttri Limited

Registeredoffice:14CliftonMoorBusinessVillage,JamesNicolsonLink,York,UnitedKingdom, YO30 4XG

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	65.00

Associated companies

Khaosan Road Ltd

Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.

...CONTINUED

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Komgree Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Investments - continued

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	40.00

Rice Style Ltd

Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	30.00

Tah Tien Ltd

Registered office: 14 Clifton Moor Business Village, James Nicolson Link, York.

Nature of business: Licensed restaurant

	%
Class of shares:	holding
Ordinary	50.00

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	157,569	96,144
Amounts owed by participating interests	206,642	157,489
Other debtors	784,059	667,321

	1,148,270	920,954

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,459	2,515
Bank loans and overdrafts	4,410	10,404
Amounts owed to group undertakings	280,232	283,699
Amounts owed to participating interests	512,695	361,408
Other creditors	96,392	52,650
Taxation and social security	256,333	160,529

	1,151,521	871,205

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	4,410

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Komgree Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Komgree Santatkollakarn	6,762	78,691	(100,000 )	-	(14,547 )

The above loan is unsecured, interest free and repayable on demand.

10. Related Party Transactions

	2026	2025
	£	£
Income from associated companies	696,860	696,860

Loans to associated companies
At start of period	157,489	184,638
Advanced	105,328	-
Repaid	56.176	27,149
At end of period	206,642	157,489

Loans from associated companies
At start of period	361,408	230,275
Advanced	68,203	131,133
Repaid	219,490	-
At end of period	512,695	361,408

11. Ultimate Controlling Party

The ultimate controlling party of the company is K Santatkollakarn by virtue of their shareholding in the company.

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