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2021-08-01 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 08590240 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 08590240 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 08590240 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 08590240 dpl-frs:Item8 2021-08-01 2022-07-31 08590240 dpl-frs:Item8 2021-07-31 08590240 dpl-frs:Item8 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 08590240 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 08590240 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 08590240 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 08590240 dpl-frs:Item9 2021-08-01 2022-07-31 08590240 dpl-frs:Item9 2021-07-31 08590240 dpl-frs:Item9 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 08590240 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 08590240 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2022-07-31 08590240 dpl-frs:Item12 2021-08-01 2022-07-31 08590240 dpl-frs:Item12 2021-07-31 08590240 dpl-frs:Item12 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 08590240 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 08590240 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 08590240 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 08590240 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 08590240 1 2021-08-01 2022-07-31 08590240 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 08590240
Kaje Electrical Systems Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08590240
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 372 439
372 439
CURRENT ASSETS
Debtors 5 14,512 54,879
Cash at bank and in hand 602 2,755
15,114 57,634
Creditors: Amounts Falling Due Within One Year 6 (11,125 ) (21,710 )
NET CURRENT ASSETS (LIABILITIES) 3,989 35,924
TOTAL ASSETS LESS CURRENT LIABILITIES 4,361 36,363
Creditors: Amounts Falling Due After More Than One Year 7 (3,693 ) (7,693 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (71 ) (198 )
NET ASSETS 597 28,472
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 587 28,462
SHAREHOLDERS' FUNDS 597 28,472
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 Craig Borg
Director
19/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kaje Electrical Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08590240 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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 15% WDV
Computer Equipment 15% WDV
2.4. 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 years 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 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.
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.
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2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 1,000 838 1,838
As at 31 July 2023 1,000 838 1,838
Depreciation
As at 1 August 2022 769 630 1,399
Provided during the period 35 32 67
As at 31 July 2023 804 662 1,466
Net Book Value
As at 31 July 2023 196 176 372
As at 1 August 2022 231 208 439
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,822 46,770
Other debtors 59 59
VAT 631 8,050
14,512 54,879
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,349 2,150
Bank loans and overdrafts 2,000 -
Corporation tax 5,591 8,976
Other taxes and social security - 9,841
Other creditors 1,536 307
Director's loan account 649 436
11,125 21,710
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 3,693 7,693
3,693 7,693
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
Included in Other Creditors is an amount of £648.65 (2022 - £436.31) owed from the company director, Mr C Borg. This loan is interest free and no repayment terms have been agreed.
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