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REGISTERED NUMBER: 08980500 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30th September 2023

for

Kumor Ltd

Kumor Ltd (Registered number: 08980500)

Contents of the Financial Statements
for the Year Ended 30th September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kumor Ltd

Company Information
for the Year Ended 30th September 2023







Director: Mrs K M Morar





Registered office: 100-102 Judd St
London
London
WC1H 9NT





Registered number: 08980500 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

Kumor Ltd (Registered number: 08980500)

Balance Sheet
30th September 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 44,172 35,298
Investments 6 48,500 -
92,672 35,298

Current assets
Stocks 7 11,215 10,016
Debtors 8 336,261 384,167
Cash at bank and in hand 248,717 83,544
596,193 477,727
Creditors
Amounts falling due within one year 9 159,890 156,071
Net current assets 436,303 321,656
Total assets less current liabilities 528,975 356,954

Creditors
Amounts falling due after more than one
year

10

52,041

74,370
Net assets 476,934 282,584

Capital and reserves
Called up share capital 11 100 100
Retained earnings 476,834 282,484
Shareholders' funds 476,934 282,584

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Kumor Ltd (Registered number: 08980500)

Balance Sheet - continued
30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th March 2024 and were signed by:





Mrs K M Morar - Director


Kumor Ltd (Registered number: 08980500)

Notes to the Financial Statements
for the Year Ended 30th September 2023


1. Statutory information

Kumor 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Kumor Ltd (Registered number: 08980500)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023


2. Accounting policies - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 NIL (2022 - 14 ).

4. Intangible fixed assets
Goodwill
£   
Cost
At 1st October 2022
and 30th September 2023 59,676
Amortisation
At 1st October 2022
and 30th September 2023 59,676
Net book value
At 30th September 2023 -
At 30th September 2022 -

5. Tangible fixed assets
Fixtures
and
fittings Equipment Totals
£    £    £   
Cost
At 1st October 2022 46,048 11,790 57,838
Additions 10,926 8,990 19,916
At 30th September 2023 56,974 20,780 77,754
Depreciation
At 1st October 2022 16,246 6,294 22,540
Charge for year 8,145 2,897 11,042
At 30th September 2023 24,391 9,191 33,582
Net book value
At 30th September 2023 32,583 11,589 44,172
At 30th September 2022 29,802 5,496 35,298

Kumor Ltd (Registered number: 08980500)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023


6. Fixed asset investments
Other
investments
£   
Cost
Additions 48,500
At 30th September 2023 48,500
Net book value
At 30th September 2023 48,500

7. Stocks
2023 2022
£    £   
Stocks 11,215 10,016

8. Debtors
2023 2022
£    £   
Amounts falling due within one year:
Other debtors 284,167 59,167

Amounts falling due after more than one year:
Other debtors 52,094 325,000

Aggregate amounts 336,261 384,167

9. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 20,804 36,376
Tax 63,022 52,859
Social security and other taxes 11,136 12,495
VAT 62,574 51,622
Directors' current accounts 404 769
Accrued expenses 1,950 1,950
159,890 156,071

10. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans more 5 yr by instal 36,167 50,167
Other loans - 2-5 years 15,874 24,203
52,041 74,370

Kumor Ltd (Registered number: 08980500)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2023


10. Creditors: amounts falling due after more than one year - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 36,167 50,167

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100