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Company Registration No. 08830335 (England and Wales)
KAYA BROTHERS LIMITED Financial Statements for the year ended 31 January 2023
KAYA BROTHERS LIMITED Financial Statements Contents
Page
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KAYA BROTHERS LIMITED Company Information for the year ended 31 January 2023
Director
Mr Hasan Kaya
Company Number
08830335 (England and Wales)
Registered Office
101 CITY ROAD CARDIFF CF24 3BN
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KAYA BROTHERS LIMITED Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
345,376 
340,783 
Current assets
Inventories
50,125 
39,750 
Debtors
200,931 
- 
Cash at bank and in hand
412,520 
598,784 
663,576 
638,534 
Creditors: amounts falling due within one year
(34,150)
(85,677)
Net current assets
629,426 
552,857 
Total assets less current liabilities
974,802 
893,640 
Creditors: amounts falling due after more than one year
(126,169)
(138,764)
Net assets
848,633 
754,876 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
848,533 
754,776 
Shareholders' funds
848,633 
754,876 
For the year ending 31 January 2023 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 his 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 20 October 2023 and were signed on its behalf by
Mr Hasan Kaya Director Company Registration No. 08830335
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KAYA BROTHERS LIMITED Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
KAYA BROTHERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08830335. The registered office is 101 CITY ROAD, CARDIFF, CF24 3BN.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10%
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2022
307,972 
7,551 
85,563 
401,086 
Additions
- 
3,316 
12,134 
15,450 
At 31 January 2023
307,972 
10,867 
97,697 
416,536 
Depreciation
At 1 February 2022
- 
901 
59,402 
60,303 
Charge for the year
- 
1,087 
9,770 
10,857 
At 31 January 2023
- 
1,988 
69,172 
71,160 
Net book value
At 31 January 2023
307,972 
8,879 
28,525 
345,376 
At 31 January 2022
307,972 
6,650 
26,161 
340,783 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
200,931 
- 
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KAYA BROTHERS LIMITED Notes to the Accounts for the year ended 31 January 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
34,150 
85,677 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
126,169 
138,764 
8
Average number of employees
During the year the average number of employees was 25 (2022: 25).
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