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2022-07-31 13499860 1 2022-07-31 13499860 1 2021-07-08 2022-07-31 13499860 frs-core:LeasedAssets 2021-07-08 2022-07-31 13499860 frs-core:OwnedAssets 2021-07-08 2022-07-31 13499860 frs-core:CurrencyRisk 2021-07-08 2022-07-31 13499860 frs-core:MarketRisk 2021-07-08 2022-07-31 13499860 frs-core:InterestRateRisk 2021-07-08 2022-07-31 13499860 frs-core:DeferredTaxation 2021-07-08 2022-07-31 13499860 frs-core:DeferredTaxation 2021-07-07 13499860 frs-core:DeferredTaxation 2022-07-31 13499860 frs-core:OtherProvisionsContingentLiabilities 2021-07-08 2022-07-31 13499860 frs-core:OtherProvisionsContingentLiabilities 2021-07-07 13499860 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 13499860 frs-core:ProvisionsDeferredTax 2022-07-31 13499860 frs-core:OtherDeferredTax 2022-07-31 13499860 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 13499860 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 13499860 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 13499860 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-08 2022-07-31 13499860 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-07 13499860 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 13499860 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-08 2022-07-31 13499860 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-07 13499860 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 13499860 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-08 2022-07-31 13499860 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-07 13499860 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 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Registered number: 13499860
Kastroproperties Limited
Unaudited Financial Statements
For the Period 1 August 2022 to 28 February 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 13499860
28 February 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 400,918 400,918
400,918 400,918
CURRENT ASSETS
Debtors 5 207,216 100
Cash at bank and in hand 5,826 265
213,042 365
Creditors: Amounts Falling Due Within One Year 6 (624,990 ) (419,990 )
NET CURRENT ASSETS (LIABILITIES) (411,948 ) (419,625 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,030 ) (18,707 )
NET LIABILITIES (11,030 ) (18,707 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement (11,130 ) (18,807 )
SHAREHOLDERS' FUNDS (11,030) (18,707)
For the period ending 28 February 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 Income Statement.
On behalf of the board
Mr Ohad Kastro
Director
15/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kastroproperties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13499860 . The registered office is 24 Morgan Gardens , London, WD25 8BF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged their financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. 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 statement of financial position date.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Accounting Judgements and Key Sources of Estimation Uncerainity
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was:
28 February 2023 31 July 2022
Office and administration 1 1
1 1
4. Investment Property
28 February 2023
£
Fair Value
As at 1 August 2022 and 28 February 2023 400,918
5. Debtors
28 February 2023 31 July 2022
£ £
Due within one year
Other debtors 100 100
Intercompany - Kastro Properties Res Ltd 207,116 -
207,216 100
6. Creditors: Amounts Falling Due Within One Year
28 February 2023 31 July 2022
£ £
Intercompany - Oka Restaurant Limited - 412,000
Intercompany - Adva Food Services Limited 623,250 6,250
Accruals and deferred income 1,740 1,740
624,990 419,990
7. Share Capital
28 February 2023 31 July 2022
£ £
Allotted, Called up and fully paid 100 100
The nominal value per share is £1 and there are 100 Ordinary Shares in issue.
8. Related Party Transactions
The Amounts due from connected parties being Kastro Properties Res Ltd of £207,116 as at the period-end is a current asset, is interest free and repayable on demand.
The Amounts due to connected parties being Adva Food Services Limited of £623,250 as at the period-end is a current liability, is interest free and repayable on demand.
Page 3