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2022-04-30 06214154 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 06214154 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 06214154 dpl-frs:Item7 2021-05-01 2022-04-30 06214154 dpl-frs:Item7 2021-04-30 06214154 dpl-frs:Item7 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 06214154 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 06214154 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 06214154 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 06214154 dpl-frs:Item8 2021-05-01 2022-04-30 06214154 dpl-frs:Item8 2021-04-30 06214154 dpl-frs:Item8 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 06214154 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 06214154 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 06214154 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 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dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 06214154 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 06214154 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 06214154 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 06214154 dpl-frs:Item12 2021-05-01 2022-04-30 06214154 dpl-frs:Item12 2021-04-30 06214154 dpl-frs:Item12 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 06214154 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 06214154 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 06214154 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 06214154 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 06214154 1 2021-05-01 2022-04-30 06214154 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 06214154
Kaybee (Liverpool) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06214154
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 29,521 36,901
29,521 36,901
CURRENT ASSETS
Stocks 6 183,120 177,635
Debtors 7 40,374 61,760
Cash at bank and in hand 28,612 86,399
252,106 325,794
Creditors: Amounts Falling Due Within One Year 8 (204,607 ) (222,432 )
NET CURRENT ASSETS (LIABILITIES) 47,499 103,362
TOTAL ASSETS LESS CURRENT LIABILITIES 77,020 140,263
Creditors: Amounts Falling Due After More Than One Year 9 (20,833 ) (30,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,609 ) (7,011 )
NET ASSETS 50,578 102,419
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 50,478 102,319
SHAREHOLDERS' FUNDS 50,578 102,419
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A Rosenblatt
Director
28 November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kaybee (Liverpool) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06214154 . The registered office is 20-26 Jamaica Street, Liverpool, Merseyside, L1 0AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are know-how, it is amortised to profit and loss account over its estimated economic life.
2.5. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
2.6. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.9. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Intangible Assets
Goodwill Know How Total
£ £ £
Cost
As at 1 May 2022 50,000 15,517 65,517
As at 30 April 2023 50,000 15,517 65,517
Amortisation
As at 1 May 2022 50,000 15,517 65,517
As at 30 April 2023 50,000 15,517 65,517
Net Book Value
As at 30 April 2023 - - -
As at 1 May 2022 - - -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2022 75,276 23,414 98,690
As at 30 April 2023 75,276 23,414 98,690
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 May 2022 53,360 8,429 61,789
Provided during the period 4,383 2,997 7,380
As at 30 April 2023 57,743 11,426 69,169
Net Book Value
As at 30 April 2023 17,533 11,988 29,521
As at 1 May 2022 21,916 14,985 36,901
6. Stocks
2023 2022
£ £
Stock 183,120 177,635
183,120 177,635
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 864 227
Other debtors 39,510 61,533
40,374 61,760
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 129,983 131,844
Bank loans and overdrafts 10,000 10,000
Other creditors 46,793 58,443
Taxation and social security 17,831 22,145
204,607 222,432
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,833 30,833
20,833 30,833
10. Secured Creditors
The loans held are 100% secured via the government-backed bounce back loan scheme.
2023 2022
£ £
Bank loans and overdrafts 30,833 40,833
Page 5
Page 6
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 26,666 31,249
Later than one year and not later than five years 103,000 103,917
Later than five years 12,875 38,625
142,541 173,791
13. Directors Advances, Credits and Guarantees
The director has a brought forward advance from the company of £22,359. During the year the director received advances totalling £29,592 (2022: £22,586) and repaid an amounts totalling £50,500 (2022: £Nil). All advances are repayable on demand. The advance carried forward is £1,451.
The above loan is unsecured, interest free and repayable on demand.
14. Related Party Transactions
The following related party transactions were undertaken during the year:
The director and shareholder, withdrew £29,592, introduced £50,500 (2022: withdrew £22,586 and introduced £Nil). The balance receivable as at the year end was £1,451 (2022: £22,359).
Dividends were paid to the directors in respect of their shareholders totalling £50,500 (2022: £42,000).
The aggregate remuneration paid to key management personnel for the year was £9,100 (2022: £8,865). A pension fund, in which the director is a beneficiary, charged and received rent of £25,750 (2022: £28,750).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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