KAZA UK LIMITED

Company Registration Number:
SC532030 (Scotland)

Unaudited statutory accounts for the year ended 30 April 2023

Period of accounts

Start date: 1 May 2022

End date: 30 April 2023

KAZA UK LIMITED

Contents of the Financial Statements

for the Period Ended 30 April 2023

Balance sheet
Additional notes
Balance sheet notes

KAZA UK LIMITED

Balance sheet

As at 30 April 2023

Notes 2023 2022


£

£
Fixed assets
Intangible assets: 3 400 400
Tangible assets: 4 19,962 31,171
Total fixed assets: 20,362 31,571
Current assets
Stocks: 5 913,163 842,614
Debtors: 6 155,315 47,364
Cash at bank and in hand: 158,084 142,940
Total current assets: 1,226,562 1,032,918
Creditors: amounts falling due within one year: 7 ( 599,791 ) ( 670,272 )
Net current assets (liabilities): 626,771 362,646
Total assets less current liabilities: 647,133 394,217
Creditors: amounts falling due after more than one year: 8 ( 27,745 ) ( 41,904 )
Provision for liabilities: ( 4,990 ) ( 5,923 )
Total net assets (liabilities): 614,398 346,390
Capital and reserves
Called up share capital: 100 100
Share premium account: 614,298 346,290
Total Shareholders' funds: 614,398 346,390

The notes form part of these financial statements

KAZA UK LIMITED

Balance sheet statements

For the year ending 30 April 2023 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 22 September 2023
and signed on behalf of the board by:

Name: Mr Stephen Davidson
Status: Director

The notes form part of these financial statements

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the fair value of the consideration received for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/Value added tax, return, rebates and discounts.The company recognises revenue when:The amount of revenue can be reliably measured;it is probable that future economic benefits will flow to the entity;and specific have been met for each of the company's activities.

    Tangible fixed assets depreciation policy

    Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over the estimated useful lives, as follows:Plant and Machinery: 20% Straight lineOffice Equipment: 33% Straight LineMotor Vehicles: 25% Reducing Balance

    Intangible fixed assets amortisation policy

    Separately acquired trademarks and licenses are shown at historical cost.Trademarks, licenses and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 8 7

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 May 2022 400 400
Additions
Disposals
Revaluations
Transfers
At 30 April 2023 400 400
Amortisation
At 1 May 2022 0 0
Charge for year
On disposals
Other adjustments
At 30 April 2023 0 0
Net book value
At 30 April 2023 400 400
At 30 April 2022 400 400

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2022 45,016 31,419 76,435
Additions 1,525 1,525
Disposals ( 31,419 ) ( 31,419 )
Revaluations
Transfers
At 30 April 2023 46,541 0 46,541
Depreciation
At 1 May 2022 22,226 23,038 45,264
Charge for year 4,353 4,353
On disposals ( 23,038 ) ( 23,038 )
Other adjustments
At 30 April 2023 26,579 0 26,579
Net book value
At 30 April 2023 19,962 0 19,962
At 30 April 2022 22,790 8,381 31,171

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

5. Stocks

2023 2022
£ £
Stocks 913,163 842,614
Total 913,163 842,614

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

6. Debtors

2023 2022
£ £
Trade debtors 114,389 34,443
Prepayments and accrued income 795 512
Other debtors 40,131 12,409
Total 155,315 47,364

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

7. Creditors: amounts falling due within one year note

2023 2022
£ £
Bank loans and overdrafts 10,023 51,580
Amounts due under finance leases and hire purchase contracts 162
Trade creditors 445,324 492,244
Taxation and social security 77,376 89,567
Accruals and deferred income 12,337 4,731
Other creditors 54,569 32,150
Total 599,791 670,272

KAZA UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 April 2023

8. Creditors: amounts falling due after more than one year note

2023 2022
£ £
Bank loans and overdrafts 27,745 41,904
Total 27,745 41,904