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REGISTERED NUMBER: 05413231 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Kappa Training & Consulting Services
Limited

Kappa Training & Consulting Services
Limited (Registered number: 05413231)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kappa Training & Consulting Services
Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: O Houze





REGISTERED OFFICE: Military House
24 Castle Street
Chester
Cheshire
CH1 2DS





REGISTERED NUMBER: 05413231 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

Kappa Training & Consulting Services
Limited (Registered number: 05413231)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 28,987 37,270
28,987 37,270

CURRENT ASSETS
Debtors 6 1,749,309 1,365,216
Cash at bank and in hand 136,485 351,212
1,885,794 1,716,428
CREDITORS
Amounts falling due within one year 7 371,429 214,010
NET CURRENT ASSETS 1,514,365 1,502,418
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,543,352

1,539,688

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 1,543,252 1,539,588
SHAREHOLDERS' FUNDS 1,543,352 1,539,688

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

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

The director acknowledges his 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.

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 5 March 2024 and were signed by:



O Houze - Director


Kappa Training & Consulting Services
Limited (Registered number: 05413231)

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

1. STATUTORY INFORMATION

Kappa Training & Consulting Services 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.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

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:

Computer equipment - 33% on cost
Office equipment - 20% on cost

Taxation
Taxation for the year comprises current 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 10 ) .

Kappa Training & Consulting Services
Limited (Registered number: 05413231)

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2023
and 31 December 2023 2,444
AMORTISATION
At 1 January 2023
and 31 December 2023 2,444
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023 227,197
Additions 2,100
Disposals (34,677 )
At 31 December 2023 194,620
DEPRECIATION
At 1 January 2023 189,927
Charge for year 8,283
Eliminated on disposal (32,577 )
At 31 December 2023 165,633
NET BOOK VALUE
At 31 December 2023 28,987
At 31 December 2022 37,270

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 23,870 34,223
Amounts owed by group undertakings 1,626,879 1,246,849
Other debtors 98,560 84,144
1,749,309 1,365,216

Kappa Training & Consulting Services
Limited (Registered number: 05413231)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 130,850 116,834
Amounts owed to group undertakings 150,106 -
Taxation and social security 18,519 28,482
Other creditors 71,954 68,694
371,429 214,010

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100