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REGISTERED NUMBER: 03573318 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

KUDLIAN SOFTWARE LIMITED

KUDLIAN SOFTWARE LIMITED (REGISTERED NUMBER: 03573318)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KUDLIAN SOFTWARE LIMITED

COMPANY INFORMATION
for the year ended 30 June 2023







DIRECTOR: Mr R M Young





REGISTERED OFFICE: 3 Pegasus House, Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW





REGISTERED NUMBER: 03573318 (England and Wales)





ACCOUNTANTS: Pentlands Accountants and advisors Ltd
Chartered Certified Accountants
and Registered Auditors
3 & 4 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW

KUDLIAN SOFTWARE LIMITED (REGISTERED NUMBER: 03573318)

BALANCE SHEET
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 856 2,497

CURRENT ASSETS
Stocks 46,000 36,000
Debtors 5 3,480 2,996
Cash at bank and in hand 40,936 70,712
90,416 109,708
CREDITORS
Amounts falling due within one year 6 23,388 32,884
NET CURRENT ASSETS 67,028 76,824
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,884

79,321

PROVISIONS FOR LIABILITIES 147 455
NET ASSETS 67,737 78,866

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 67,687 78,816
SHAREHOLDERS' FUNDS 67,737 78,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

KUDLIAN SOFTWARE LIMITED (REGISTERED NUMBER: 03573318)

BALANCE SHEET - continued
30 June 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 director and authorised for issue on 4 March 2024 and were signed by:





Mr R M Young - Director


KUDLIAN SOFTWARE LIMITED (REGISTERED NUMBER: 03573318)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2023


1. STATUTORY INFORMATION

Kudlian Software 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.

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.
Improvements to property - 10% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

KUDLIAN SOFTWARE LIMITED (REGISTERED NUMBER: 03573318)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


4. TANGIBLE FIXED ASSETS
Improvements
to Motor Computer
property vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 2,725 1,000 41,298 45,023
Additions 428 - - 428
At 30 June 2023 3,153 1,000 41,298 45,451
DEPRECIATION
At 1 July 2022 2,078 1,000 39,448 42,526
Charge for year 315 - 1,754 2,069
At 30 June 2023 2,393 1,000 41,202 44,595
NET BOOK VALUE
At 30 June 2023 760 - 96 856
At 30 June 2022 647 - 1,850 2,497

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,608 2,117
Other debtors 1,872 879
3,480 2,996

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,924 5,098
Taxation and social security (1,326 ) 3,083
Other creditors 22,790 24,703
23,388 32,884

7. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by the Director; Mr R Young