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2021-08-01 2022-07-31 12083407 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 12083407 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 12083407 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 12083407 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 12083407 dpl-frs:Item8 2021-08-01 2022-07-31 12083407 dpl-frs:Item8 2021-07-31 12083407 dpl-frs:Item8 2022-07-31 12083407 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 12083407 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 12083407 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 12083407 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 12083407 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 12083407 dpl-frs:Item9 2021-08-01 2022-07-31 12083407 dpl-frs:Item9 2021-07-31 12083407 dpl-frs:Item9 2022-07-31 12083407 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 12083407 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 12083407 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 12083407 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Registered number: 12083407
KAV Couriers Ltd
Financial Statements
For The Year Ended 31 July 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12083407
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,606 21,114
3,606 21,114
CURRENT ASSETS
Debtors 5 71,428 82,439
Cash at bank and in hand 51,928 8,769
123,356 91,208
Creditors: Amounts Falling Due Within One Year 6 (106,865 ) (72,372 )
NET CURRENT ASSETS (LIABILITIES) 16,491 18,836
TOTAL ASSETS LESS CURRENT LIABILITIES 20,097 39,950
Creditors: Amounts Falling Due After More Than One Year 7 (19,908 ) (47,870 )
NET ASSETS/(LIABILITIES) 189 (7,920 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 188 (7,921 )
SHAREHOLDERS' FUNDS 189 (7,920)
Page 1
Page 2
For the year ending 31 July 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 Sukhdip Bhangal
Director
23 February 2024
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
KAV Couriers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12083407 . The registered office is Ckr House, 70 East Hill, Dartford, Kent, England, DA1 1RZ.
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. 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.
2.3. 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:
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 8,276 30,655 38,931
Disposals - (28,988 ) (28,988 )
As at 31 July 2023 8,276 1,667 9,943
Depreciation
As at 1 August 2022 4,171 13,646 17,817
Provided during the period 1,026 176 1,202
Disposals - (12,682 ) (12,682 )
As at 31 July 2023 5,197 1,140 6,337
Net Book Value
As at 31 July 2023 3,079 527 3,606
As at 1 August 2022 4,105 17,009 21,114
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 37,824 30,301
Corporation tax recoverable assets 12,917 12,917
Director's loan account 20,687 39,221
71,428 82,439
Page 4
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 4,010
Trade creditors 62,183 31,971
Bank loans and overdrafts 10,015 9,768
Corporation tax 18,639 14,944
VAT 14,661 9,912
Accruals and deferred income 1,367 1,767
106,865 72,372
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 17,948
Bank loans 19,908 29,922
19,908 47,870
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,010
Later than one year and not later than five years - 17,948
- 21,958
- 21,958
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr Sukhdip Bhangal 39,221 - 18,554 - 20,687
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
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11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 35,000 -
35,000 -
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