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Registered number: 10096034
Kria Properties Limited
ABRIDGED Financial Statements
For The Year Ended 30 April 2023
Bailey Oster
Chartered Accountants
Mellor House
St Petersgate
Stockport
SK1 1DS
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10096034
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 523,587 523,587
523,587 523,587
CURRENT ASSETS
Debtors - 7,034
Cash at bank and in hand 96,646 14,654
96,646 21,688
Creditors: Amounts Falling Due Within One Year (1,858 ) (1,134 )
NET CURRENT ASSETS (LIABILITIES) 94,788 20,554
TOTAL ASSETS LESS CURRENT LIABILITIES 618,375 544,141
Creditors: Amounts Falling Due After More Than One Year (636,357 ) (568,607 )
NET LIABILITIES (17,982 ) (24,466 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (18,082 ) (24,566 )
SHAREHOLDERS' FUNDS (17,982) (24,466)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs April Davis
Director
30 January 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Kria Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10096034 . The registered office is Mellor House, 65-81 St Petersgate, Stockport, SK1 1DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date, the company's liabilities exceeded its assets. The company has received
assurance from the directors that they will continue to provide financial support to the company for
twelve months from the date of filing these financial statements.

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 May 2022 523,587
As at 30 April 2023 523,587
Net Book Value
As at 30 April 2023 523,587
As at 1 May 2022 523,587
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Related Party Transactions
Included in the year's repairs, renewals and maintenance costs is costs of £1,717 (2022 - £6,765) to April Davis, a director and shareholder. There was a balance of £NIL (2022 - £NIL) outstanding in respect of this at the balance sheet date. The transactions were carried out on an arms length basis.
Included in the year's repairs, renewals and maintenance costs is costs of £NIL (2022 - £7,150) to Ian Hannam, a director and shareholder. There was a balance of £NIL (2022 - £NIL) outstanding in respect of this at the balance sheet date. The transactions were carried out on an arms length basis.
Included in the year's repairs, renewals and maintenance costs is costs of £NIL (2022 - £560) to Andrew Davis, the son of April Davis, a director and shareholder. There was a balance of £NIL (2022 - £NIL) outstanding in respect of this at the balance sheet date. The transactions were carried out on an arms length basis.
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