IRIS Accounts Production v24.1.0.578 08621462 director 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086214622022-07-31086214622023-07-31086214622022-08-012023-07-31086214622021-07-31086214622021-08-012022-07-31086214622022-07-3108621462ns15:EnglandWales2022-08-012023-07-3108621462ns14:PoundSterling2022-08-012023-07-3108621462ns10:Director12022-08-012023-07-3108621462ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3108621462ns10:SmallEntities2022-08-012023-07-3108621462ns10:AuditExemptWithAccountantsReport2022-08-012023-07-3108621462ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3108621462ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3108621462ns10:FullAccounts2022-08-012023-07-3108621462ns10:RegisteredOffice2022-08-012023-07-3108621462ns5:CurrentFinancialInstruments2023-07-3108621462ns5:CurrentFinancialInstruments2022-07-3108621462ns5:ShareCapital2023-07-3108621462ns5:ShareCapital2022-07-3108621462ns5:RetainedEarningsAccumulatedLosses2023-07-3108621462ns5:RetainedEarningsAccumulatedLosses2022-07-3108621462ns5:FurnitureFittings2022-08-012023-07-3108621462ns5:ComputerEquipment2022-08-012023-07-3108621462ns5:FurnitureFittings2022-07-3108621462ns5:ComputerEquipment2022-07-3108621462ns5:FurnitureFittings2023-07-3108621462ns5:ComputerEquipment2023-07-3108621462ns5:FurnitureFittings2022-07-3108621462ns5:ComputerEquipment2022-07-3108621462ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3108621462ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 08621462 (England and Wales)














Unaudited Financial Statements for the Year Ended 31 July 2023

for

Kujenga Ltd

Kujenga Ltd (Registered number: 08621462)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

Kujenga Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: A E Hardman





REGISTERED OFFICE: Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW





REGISTERED NUMBER: 08621462 (England and Wales)





ACCOUNTANTS: Douglas Fairless Partnership
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW

Kujenga Ltd (Registered number: 08621462)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,727 5,209

CURRENT ASSETS
Debtors 5 2,074 -
Cash at bank 53,710 67,697
55,784 67,697
CREDITORS
Amounts falling due within one year 6 48,337 49,217
NET CURRENT ASSETS 7,447 18,480
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,174

23,689

PROVISIONS FOR LIABILITIES 708 990
NET ASSETS 10,466 22,699

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 10,456 22,689
SHAREHOLDERS' FUNDS 10,466 22,699

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 8 April 2024 and were signed by:





A E Hardman - Director


Kujenga Ltd (Registered number: 08621462)

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

1. STATUTORY INFORMATION

Kujenga Ltd 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
The turnover in the profit and loss account represents revenue recognised on services fully delivered during the period exclusive of value added tax.

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 - 15% on reducing balance
Computer equipment - 25% on cost

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.

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 1 (2022 - NIL ) .

Kujenga Ltd (Registered number: 08621462)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2022 619 12,229 12,848
Additions - 665 665
At 31 July 2023 619 12,894 13,513
DEPRECIATION
At 1 August 2022 352 7,287 7,639
Charge for year 40 2,107 2,147
At 31 July 2023 392 9,394 9,786
NET BOOK VALUE
At 31 July 2023 227 3,500 3,727
At 31 July 2022 267 4,942 5,209

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Directors' current accounts 239 -
Corporation tax 1,835 -
2,074 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 84 -
Corporation taxation - 1,835
Directors' current accounts 47,829 46,458
Accrued expenses 424 924
48,337 49,217

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Kujenga Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kujenga Ltd for the year ended 31 July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Kujenga Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kujenga Ltd and state those matters that we have agreed to state to the director of Kujenga Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Kujenga Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kujenga Ltd. You consider that Kujenga Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kujenga Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Douglas Fairless Partnership
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW


Date: .............................................