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REGISTERED NUMBER: 09577756 (England and Wales)

























Financial Statements

for the Year Ended 31 August 2023

for

Kegra Ltd

Kegra Ltd (Registered number: 09577756)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kegra Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTORS: Mrs A J E Graham
Mrs C M Keane





REGISTERED OFFICE: 61 Blenheim Road
Horsham
West Sussex
RH12 5AQ





REGISTERED NUMBER: 09577756 (England and Wales)





ACCOUNTANTS: Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR

Kegra Ltd (Registered number: 09577756)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,123 2,282

CURRENT ASSETS
Debtors 5 39,044 23,661
Cash at bank and in hand 12,522 21,674
51,566 45,335
CREDITORS
Amounts falling due within one year 6 93,199 83,126
NET CURRENT LIABILITIES (41,633 ) (37,791 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(37,510

)

(35,509

)

CREDITORS
Amounts falling due after more than one
year

7

33,635

27,695
NET LIABILITIES (71,145 ) (63,204 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (71,245 ) (63,304 )
SHAREHOLDERS' FUNDS (71,145 ) (63,204 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Kegra Ltd (Registered number: 09577756)

Balance Sheet - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2023 and were signed on its behalf by:




Mrs C M Keane - Director



Mrs A J E Graham - Director


Kegra Ltd (Registered number: 09577756)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Kegra Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2022 - 27 ) .

Kegra Ltd (Registered number: 09577756)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 10,345
Additions 5,307
Disposals (1,442 )
At 31 August 2023 14,210
DEPRECIATION
At 1 September 2022 8,063
Charge for year 3,466
Eliminated on disposal (1,442 )
At 31 August 2023 10,087
NET BOOK VALUE
At 31 August 2023 4,123
At 31 August 2022 2,282

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 8,208 9,876
Other debtors 30,836 13,785
39,044 23,661

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors - 1,362
Other creditors 93,199 81,764
93,199 83,126

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Other creditors 33,635 27,695