IRIS Accounts Production v23.4.0.336 04875132 Board of Directors 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048751322022-08-31048751322023-08-31048751322022-09-012023-08-31048751322020-08-31048751322020-09-012022-08-31048751322022-08-3104875132ns15:EnglandWales2022-09-012023-08-3104875132ns14:PoundSterling2022-09-012023-08-3104875132ns10:Director12022-09-012023-08-3104875132ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3104875132ns10:SmallEntities2022-09-012023-08-3104875132ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3104875132ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3104875132ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3104875132ns10:FullAccounts2022-09-012023-08-3104875132ns10:Director22022-09-012023-08-3104875132ns10:CompanySecretary12022-09-012023-08-3104875132ns10:RegisteredOffice2022-09-012023-08-3104875132ns5:CurrentFinancialInstruments2023-08-3104875132ns5:CurrentFinancialInstruments2022-08-3104875132ns5:Non-currentFinancialInstruments2023-08-3104875132ns5:Non-currentFinancialInstruments2022-08-3104875132ns5:ShareCapital2023-08-3104875132ns5:ShareCapital2022-08-3104875132ns5:RetainedEarningsAccumulatedLosses2023-08-3104875132ns5:RetainedEarningsAccumulatedLosses2022-08-3104875132ns5:PlantMachinery2022-09-012023-08-3104875132ns5:MotorVehicles2022-09-012023-08-3104875132ns5:ComputerEquipment2022-09-012023-08-3104875132ns5:PlantMachinery2022-08-3104875132ns5:MotorVehicles2022-08-3104875132ns5:ComputerEquipment2022-08-3104875132ns5:PlantMachinery2023-08-3104875132ns5:MotorVehicles2023-08-3104875132ns5:ComputerEquipment2023-08-3104875132ns5:PlantMachinery2022-08-3104875132ns5:MotorVehicles2022-08-3104875132ns5:ComputerEquipment2022-08-3104875132ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3104875132ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: 04875132 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

KAISER DOORS LIMITED

KAISER DOORS LIMITED (REGISTERED NUMBER: 04875132)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KAISER DOORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: P B Smith
M Leavesley





SECRETARY: M Leavesley





REGISTERED OFFICE: Charter House
161 Newhall Street
Birmingham
West Midlands
B3 1SW





REGISTERED NUMBER: 04875132 (England and Wales)





ACCOUNTANTS: Prime
Chartered Accountants
161 Newhall Street
Birmingham
B3 1SW

KAISER DOORS LIMITED (REGISTERED NUMBER: 04875132)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 34,929 41,567

CURRENT ASSETS
Stocks 15,000 18,000
Debtors 5 117,136 160,430
Prepayments and accrued income 4,062 6,295
Cash at bank 372,251 240,871
508,449 425,596
CREDITORS
Amounts falling due within one year 6 136,551 161,846
NET CURRENT ASSETS 371,898 263,750
TOTAL ASSETS LESS CURRENT
LIABILITIES

406,827

305,317

CREDITORS
Amounts falling due after more than one
year

7

(13,500

)

(19,498

)

PROVISIONS FOR LIABILITIES (8,732 ) (7,898 )
NET ASSETS 384,595 277,921

CAPITAL AND RESERVES
Called up share capital 1,066 1,066
Retained earnings 383,529 276,855
384,595 277,921

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

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

The directors acknowledge their 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.

KAISER DOORS LIMITED (REGISTERED NUMBER: 04875132)

BALANCE SHEET - continued
31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2024 and were signed on its behalf by:





P B Smith - Director


KAISER DOORS LIMITED (REGISTERED NUMBER: 04875132)

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


1. STATUTORY INFORMATION

Kaiser Doors 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% 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 Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

KAISER DOORS LIMITED (REGISTERED NUMBER: 04875132)

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


2. ACCOUNTING POLICIES - continued

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 2 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2022 12,119 57,000 10,498 79,617
Additions - 3,250 1,980 5,230
At 31 August 2023 12,119 60,250 12,478 84,847
DEPRECIATION
At 1 September 2022 3,381 24,938 9,731 38,050
Charge for year 2,184 9,043 641 11,868
At 31 August 2023 5,565 33,981 10,372 49,918
NET BOOK VALUE
At 31 August 2023 6,554 26,269 2,106 34,929
At 31 August 2022 8,738 32,062 767 41,567

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 104,530 160,430
Other debtors 12,606 -
117,136 160,430

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 22,312 68,976
Taxation and social security 79,654 47,743
Other creditors 28,585 39,127
136,551 161,846

KAISER DOORS LIMITED (REGISTERED NUMBER: 04875132)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 13,500 19,498