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REGISTERED NUMBER: 04647438 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

KISKY LIMITED

KISKY LIMITED (REGISTERED NUMBER: 04647438)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KISKY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Mrs Y M Hajiyianni





REGISTERED OFFICE: Solar House
282 Chase Road
London
N14 6NZ





REGISTERED NUMBER: 04647438 (England and Wales)





ACCOUNTANTS: Freemans Partnership LLP
Chartered Certifed Accountants
Solar House
282 Chase Road
London
N14 6NZ

KISKY LIMITED (REGISTERED NUMBER: 04647438)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 12,500
Tangible assets 5 729,319 714,843
729,319 727,343

CURRENT ASSETS
Stocks 6 6,450 6,750
Cash at bank and in hand 424,714 400,538
431,164 407,288
CREDITORS
Amounts falling due within one year 7 98,530 130,353
NET CURRENT ASSETS 332,634 276,935
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,061,953

1,004,278

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,061,853 1,004,178
SHAREHOLDERS' FUNDS 1,061,953 1,004,278

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

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

The director acknowledges her 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.

KISKY LIMITED (REGISTERED NUMBER: 04647438)

BALANCE SHEET - continued
31 MARCH 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2023 and were signed by:





Mrs Y M Hajiyianni - Director


KISKY LIMITED (REGISTERED NUMBER: 04647438)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Kisky Limited 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 represents amounts derived from the sale of goods to customers during the year, and is recognised at the date the risks and rewards of ownership of goods were transferred to the customer. This is stated after trade discounts, other sales taxes and net of VAT.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Fixtures Fittings & Equipment - 10% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 22 (2022 - 20 ) .

KISKY LIMITED (REGISTERED NUMBER: 04647438)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 250,000
AMORTISATION
At 1 April 2022 237,500
Amortisation for year 12,500
At 31 March 2023 250,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 12,500

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Fittings Motor Computer
property & Equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 686,808 105,617 - 3,453 795,878
Additions - - 23,050 - 23,050
At 31 March 2023 686,808 105,617 23,050 3,453 818,928
DEPRECIATION
At 1 April 2022 - 77,621 - 3,414 81,035
Charge for year - 2,800 5,762 12 8,574
At 31 March 2023 - 80,421 5,762 3,426 89,609
NET BOOK VALUE
At 31 March 2023 686,808 25,196 17,288 27 729,319
At 31 March 2022 686,808 27,996 - 39 714,843

6. STOCKS
31.3.23 31.3.22
£    £   
Goods for resale 6,450 6,750

KISKY LIMITED (REGISTERED NUMBER: 04647438)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 8,748 11,191
Trade creditors 35,245 38,963
Corporation tax 29,876 43,588
Social security and other taxes 3,678 3,444
VAT 17,397 15,174
Directors' loan accounts 227 15,165
Accrued expenses 3,359 2,828
98,530 130,353

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.23 31.3.22
£    £   
Bank loans 8,748 11,191

The bank loans and overdrafts are secured by legal charge over the freehold property of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary shares £1 100 100