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Registered Number: 08262150
England and Wales

 

 

 

KOTECHA MANAGEMENT SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2021

End date: 31 December 2022
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 354    264 
354    264 
Current assets      
Debtors 73,273    50,918 
Cash at bank and in hand 56,297    61,933 
129,570    112,851 
Creditors: amount falling due within one year (43,937)   (90,571)
Net current assets 85,633    22,280 
 
Total assets less current liabilities 85,987    22,544 
Creditors: amount falling due after more than one year (12,473)   (18,231)
Provisions for liabilities (67)  
Net assets 73,447    4,313 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 73,347    4,213 
Shareholder's funds 73,447    4,313 
 


For the period ended 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 September 2023 and were signed on its behalf by:


-------------------------------
Anish Kotecha
Director
1
General Information
KOTECHA MANAGEMENT SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 08262150, registration address C/O Shreem Accountants, 83 Integer House, BRE Innovation Campus, Bucknalls Lane, Watford, Hertfordshire, WD25 9XX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 30% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 28 (2021 : 39).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 November 2021 377    377 
Additions 242    242 
Disposals  
At 31 December 2022 619    619 
Depreciation
At 01 November 2021 113    113 
Charge for period 152    152 
On disposals  
At 31 December 2022 265    265 
Net book values
Closing balance as at 31 December 2022 354    354 
Opening balance as at 01 November 2021 264    264 


2