Company Registration No. 15408233 (England and Wales)
Kamon Ruean Tai Ltd
Unaudited accounts
for the year ended 31 January 2026
Kamon Ruean Tai Ltd
Unaudited accounts
Contents
Kamon Ruean Tai Ltd
Company Information
for the year ended 31 January 2026
Director
Kamonlak THONGPANDEE
Company Number
15408233 (England and Wales)
Registered Office
129a The Grove
London
London
E15 1EN
England
Accountants
May Collis Accounting Limited
175 Newport Road
Leyton
London
Greater London
E10 6PF
Kamon Ruean Tai Ltd
Accountants' report
Accountants' report to the director of Kamon Ruean Tai Ltd on the preparation of the unaudited statutory accounts for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Kamon Ruean Tai Ltd for the year ended
31 January 2026 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Kamon Ruean Tai Ltd, as a body, in accordance with the terms of our engagement letter dated 28 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Kamon Ruean Tai Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kamon Ruean Tai Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Kamon Ruean Tai 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 loss of Kamon Ruean Tai Ltd. You consider that Kamon Ruean Tai 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 Kamon Ruean Tai 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.
May Collis Accounting Limited
175 Newport Road
Leyton
London
Greater London
E10 6PF
28 October 2026
Kamon Ruean Tai Ltd
Statement of financial position
as at 31 January 2026
Called up share capital not paid
1
1
Cash at bank and in hand
950
593
Creditors: amounts falling due within one year
(60,491)
(954)
Net current (liabilities)/assets
(53,350)
1
Net (liabilities)/assets
(53,349)
2
Called up share capital
1
1
Profit and loss account
(53,350)
1
Shareholders' funds
(53,349)
2
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 her 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 28 October 2026 and were signed on its behalf by
Kamonlak THONGPANDEE
Director
Company Registration No. 15408233
Kamon Ruean Tai Ltd
Notes to the Accounts
for the year ended 31 January 2026
Kamon Ruean Tai Ltd is a private company, limited by shares, registered in England and Wales, registration number 15408233. The registered office is 129a The Grove, London, London, E15 1EN, England.
2
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities and under the historical cost convention.
The accounts are presented in £ sterling.
Turnover represents the fair value of the consideration received or receivable for massage and therapy services provided in the normal course of business, excluding discounts, value added tax and other sales taxes. Turnover is recognised when the service has been provided to the customer.
Intangible fixed assets - goodwill
Goodwill arising on the acquisition of a business is the difference between the cost of the acquisition and the fair value of the identifiable assets acquired. Goodwill is stated at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis over its estimated useful life, which is not more than 10 years. At each reporting date goodwill is reviewed for indications of impairment; where the carrying amount exceeds the recoverable amount, an impairment loss is recognised immediately in profit or loss. Goodwill acquired during the year has been fully impaired, as explained in the notes to the accounts.
The company made a loss of £53,351 for the year and at the balance sheet date its liabilities exceeded its assets by £53,349. The company is dependent on the continued support of its director and its creditors. The director has indicated that she is considering ceasing the company's trade and continuing the business in a different form, but no decision or date has been set. The director has confirmed that she will continue to support the company for at least twelve months from the date of approval of these financial statements, and the financial statements have therefore been prepared on a going concern basis. These conditions indicate the existence of a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.
Kamon Ruean Tai Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
Charge for the year
29,300
Goodwill of £29,300 arose on the purchase of the trade of a massage business during the year. At the year end the director reviewed the carrying amount of goodwill for impairment. In view of the trading losses incurred since acquisition and the uncertainty over the future of the business, the recoverable amount of the goodwill was assessed as nil and an impairment loss of £29,300 has been recognised in administrative expenses.
Amounts falling due within one year
Accrued income and prepayments
1,302
362
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
205
645
Taxes and social security
1,336
42
Loans from directors
-
(1,425)
Other creditors include £25,980 due to the vendor of the business acquired during the year and amounts due to third-party finance providers under business loan and revenue-based finance arrangements.
Kamon Ruean Tai Ltd
Notes to the Accounts
for the year ended 31 January 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Interest-free loan, repayable on demand
1,425
11,244
8,452
4,217
The overdrawn balance on the director's loan account at the year end was repaid in full within nine months of the year end.
8
Average number of employees
During the year the average number of employees was 2 (2025: 1).