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Registration number: 08865051

Kookie Enterprise Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2023

 

Kookie Enterprise Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Kookie Enterprise Limited

Company Information

Director

Miss Vidushi Prasad

Company secretary

Miss Vidushi Prasad

Registered office

133A Sutton Avenue North
Peacehaven
East Sussex
BN10 7QJ

Accountants

K & N Accounting Ltd
60 Windsor Avenue
London
South West London
SW19 2RR

 

Kookie Enterprise Limited

(Registration number: 08865051)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

5,909

1,830

Cash at bank and in hand

 

156

908

 

6,065

2,738

Creditors: Amounts falling due within one year

5

(3,128)

(2,285)

Net assets

 

2,937

453

Capital and reserves

 

Called up share capital

6

1

1

Retained earnings

2,936

452

Shareholders' funds

 

2,937

453

For the financial year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 25 October 2023
 

.........................................
Miss Vidushi Prasad
Company secretary and director

 

Kookie Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
133A Sutton Avenue North
Peacehaven
East Sussex
BN10 7QJ
England

These financial statements were authorised for issue by the director on 25 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Kookie Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Depreciation

Asset class

Depreciation method and rate

Office Equipment

33% Straightline

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Debtors

Current

2023
£

2022
£

Other debtors

5,909

1,830

 

Kookie Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

3,128

2,285

6

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

         

7

Dividends

   

2023

 

2022

   

£

 

£

Final dividend of £10,000.00 (2022 - £17,000.00) per ordinary share

 

10,000

 

17,000

         

8

Related party transactions

 

Kookie Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Transactions with the director

2023

At 1 April 2022
£

Advances to director
£

At 31 March 2023
£

Miss Vidushi Prasad

Advance

-

5,909

5,909

       
     

 

2022

At 1 April 2021
£

Advances to director
£

At 31 March 2022
£

Miss Vidushi Prasad

Advance

-

1,830

1,830

       
     

 

 

Kookie Enterprise Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Director's remuneration

The director's remuneration for the year was as follows:

2023
£

2022
£

Remuneration

10,475

8,380