1 November 2021 false No description of principal activity Taxfiler 2023.10 11631319business:PrivateLimitedCompanyLtd2021-11-012022-10-31 116313192021-10-31 116313192021-11-012022-10-31 11631319business:AuditExempt-NoAccountantsReport2021-11-012022-10-31 11631319business:FilletedAccounts2021-11-012022-10-31 116313192022-10-31 11631319business:Director12021-11-012022-10-31 11631319business:RegisteredOffice2021-11-012022-10-31 116313192021-10-31 11631319core:WithinOneYear2022-10-31 11631319core:WithinOneYear2021-10-31 11631319core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 11631319core:ShareCapitalcore:PreviouslyStatedAmount2021-10-31 11631319core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 11631319core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-10-31 11631319core:PreviouslyStatedAmount2022-10-31 11631319core:PreviouslyStatedAmount2021-10-31 11631319business:SmallEntities2021-11-012022-10-31 11631319countries:EnglandWales2021-11-012022-10-31 11631319core:ComputerEquipment2021-11-012022-10-31 11631319core:ComputerEquipment2021-10-31 11631319core:ComputerEquipment2022-10-31 116313192020-11-012021-10-31 iso4217:GBP xbrli:pure
Company Registration No. 11631319 (England and Wales)
KIVALUE LTD Unaudited accounts for the year ended 31 October 2022
KIVALUE LTD Unaudited accounts Contents
Page
- 2 -
KIVALUE LTD Company Information for the year ended 31 October 2022
Director
Anton Alexander PERSHIN
Company Number
11631319 (England and Wales)
Registered Office
OFFICE 1.01 411-413 OXFORD STREET LONDON W1C 2PE UNITED KINGDOM
Accountants
Q Accountants Ltd 411 Oxford Street Office 1.01 London W1C 2PE
- 3 -
KIVALUE LTD Statement of financial position as at 31 October 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
62 
812 
Current assets
Debtors
240,728 
534,302 
Cash at bank and in hand
2,144,260 
93,087 
2,384,988 
627,389 
Creditors: amounts falling due within one year
(1,749,083)
(493,778)
Net current assets
635,905 
133,611 
Net assets
635,967 
134,423 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
635,867 
134,323 
Shareholders' funds
635,967 
134,423 
For the year ending 31 October 2022 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 25 July 2023 and were signed on its behalf by
Anton Alexander PERSHIN Director Company Registration No. 11631319
- 4 -
KIVALUE LTD Notes to the Accounts for the year ended 31 October 2022
1
Statutory information
KIVALUE LTD is a private company, limited by shares, registered in England and Wales, registration number 11631319. The registered office is OFFICE 1.01 411-413, OXFORD STREET, LONDON, W1C 2PE, UNITED KINGDOM.
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
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:
Computer equipment
Computer equipment
These financial statements for the year ended 31 October 2022 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2020. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2021
1,499 
At 31 October 2022
1,499 
Depreciation
At 1 November 2021
687 
Charge for the year
750 
At 31 October 2022
1,437 
Net book value
At 31 October 2022
62 
At 31 October 2021
812 
- 5 -
KIVALUE LTD Notes to the Accounts for the year ended 31 October 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
- 
21,856 
Trade debtors
240,728 
512,446 
240,728 
534,302 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
VAT
36,786 
- 
Trade creditors
1,544,310 
298,081 
Taxes and social security
138,944 
31,238 
Deferred income
29,043 
164,459 
1,749,083 
493,778 
7
Average number of employees
During the year the average number of employees was 0 (2021: 0).
- 6 -