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REGISTERED NUMBER: 03157337 (England and Wales)















Unaudited Financial Statements For The Year Ended 31 December 2023

for

Kaybros Limited

Kaybros Limited (Registered number: 03157337)






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


Kaybros Limited

Company Information
For The Year Ended 31 December 2023







DIRECTOR: P Kumjim





REGISTERED OFFICE: Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE





REGISTERED NUMBER: 03157337 (England and Wales)





ACCOUNTANTS: Fuller Spurling
Mill House
58 Guildford Street
Chertsey
Surrey
KT16 9BE

Kaybros Limited (Registered number: 03157337)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 355 398

CURRENT ASSETS
Stocks - 73,650
Debtors 5 303,468 300,919
Cash at bank and in hand 188,086 124,656
491,554 499,225
CREDITORS
Amounts falling due within one year 6 52,570 65,485
NET CURRENT ASSETS 438,984 433,740
TOTAL ASSETS LESS CURRENT
LIABILITIES

439,339

434,138

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings 8 438,339 433,138
SHAREHOLDERS' FUNDS 439,339 434,138

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2024 and were signed by:





P Kumjim - Director


Kaybros Limited (Registered number: 03157337)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

Kaybros 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods are recognised when goods are delivered and legal title has passed to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stock are stated at the lower of cost and estimated selling price less costs to complete and sell.

Taxation
Taxation represents the sum of tax currently payable, and deferred tax if material.

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, where material, is recognised on all 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. 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.

Deferred tax assets and liabilities are measured at the 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Kaybros Limited (Registered number: 03157337)

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

2. ACCOUNTING POLICIES - continued

Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors
Creditors, provisions and accrued costs are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand
Cash at bank includes cash and short term highly liquid investments with a short maturity of three months or
less from the date of acquisition or opening of the deposit or similar account.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 1,200 6,589 7,789
Additions - 130 130
At 31 December 2023 1,200 6,719 7,919
DEPRECIATION
At 1 January 2023 1,184 6,207 7,391
Charge for year 4 169 173
At 31 December 2023 1,188 6,376 7,564
NET BOOK VALUE
At 31 December 2023 12 343 355
At 31 December 2022 16 382 398

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 67,066 64,036
Other debtors 34,977 35,458
102,043 99,494

Amounts falling due after more than one year:
Other debtors 201,425 201,425

Aggregate amounts 303,468 300,919

Kaybros Limited (Registered number: 03157337)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors - 2,814
Corporation tax 10,337 18,977
VAT 10,793 9,709
Directors' current accounts 28,620 31,505
Accrued expenses 2,820 2,480
52,570 65,485

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,000 Ordinary shares £1 1,000 1,000

8. RESERVES
Retained
earnings
£   

At 1 January 2023 433,138
Profit for the year 43,051
Dividends (37,850 )
At 31 December 2023 438,339