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2023-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item7 2022-08-01 2023-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-08-01 2023-07-31 10864161 dpl-frs:Item8 2022-08-01 2023-07-31 10864161 dpl-frs:Item8 2022-07-31 10864161 dpl-frs:Item8 2023-07-31 10864161 dpl-frs:CostSales dpl-frs:Item8 2022-08-01 2023-07-31 10864161 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item8 2023-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item8 2022-08-01 2023-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-08-01 2023-07-31 10864161 dpl-frs:Item9 2022-08-01 2023-07-31 10864161 dpl-frs:Item9 2022-07-31 10864161 dpl-frs:Item9 2023-07-31 10864161 dpl-frs:CostSales dpl-frs:Item9 2022-08-01 2023-07-31 10864161 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item9 2023-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item9 2022-08-01 2023-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-08-01 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10864161 frs-core:ShareCapital 2022-07-31 10864161 frs-core:RetainedEarningsAccumulatedLosses 2021-08-01 2022-07-31 10864161 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-07-31 10864161 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 10864161 frs-core:RetainedEarningsAccumulatedLosses 2021-07-31 10864161 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 10864161 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-07-31 10864161 frs-countries:UnitedKingdom 2021-08-01 2022-07-31 10864161 frs-countries:Europe 2021-08-01 2022-07-31 10864161 frs-countries:NorthAmerica 2021-08-01 2022-07-31 10864161 frs-countries:SouthAmerica 2021-08-01 2022-07-31 10864161 frs-countries:Asia 2021-08-01 2022-07-31 10864161 frs-countries:RestWorldOutsideUK 2021-08-01 2022-07-31 10864161 frs-bus:HighestPaidDirector 2021-08-01 2022-07-31 10864161 frs-bus:PrivateLimitedCompanyLtd 2021-08-01 2022-07-31 10864161 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2022-07-31 10864161 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 10864161 frs-bus:OrdinaryShareClass5 2021-07-31 10864161 frs-bus:OrdinaryShareClass5 2022-07-31 10864161 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 10864161 frs-bus:PreferenceShareClass1 2021-07-31 10864161 frs-bus:PreferenceShareClass1 2022-07-31 10864161 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 10864161 frs-bus:PreferenceShareClass2 2021-07-31 10864161 frs-bus:PreferenceShareClass2 2022-07-31 10864161 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 10864161 frs-bus:PreferenceShareClass3 2021-07-31 10864161 frs-bus:PreferenceShareClass3 2022-07-31 10864161 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 10864161 frs-bus:PreferenceShareClass4 2021-07-31 10864161 frs-bus:PreferenceShareClass4 2022-07-31 10864161 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 10864161 frs-bus:PreferenceShareClass5 2021-07-31 10864161 frs-bus:PreferenceShareClass5 2022-07-31 10864161 1 2021-08-01 2022-07-31 10864161 1 2022-07-31 10864161 1 2021-08-01 2022-07-31 10864161 frs-core:LeasedAssets 2021-08-01 2022-07-31 10864161 frs-core:OwnedAssets 2021-08-01 2022-07-31 10864161 frs-core:CurrencyRisk 2021-08-01 2022-07-31 10864161 frs-core:MarketRisk 2021-08-01 2022-07-31 10864161 frs-core:InterestRateRisk 2021-08-01 2022-07-31 10864161 frs-core:DeferredTaxation 2021-08-01 2022-07-31 10864161 frs-core:DeferredTaxation 2021-07-31 10864161 frs-core:DeferredTaxation 2022-07-31 10864161 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 10864161 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 10864161 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 10864161 frs-core:ProvisionsDeferredTax 2022-07-31 10864161 frs-core:OtherDeferredTax 2022-07-31 10864161 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 10864161 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 10864161 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 10864161 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 10864161 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 10864161 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 10864161 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 10864161 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 10864161 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 10864161 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 10864161 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 10864161 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 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10864161 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 10864161 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 10864161 frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:ListedExchangeTraded 2021-07-31 10864161 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 10864161 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 10864161 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10864161 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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10864161 frs-bus:Director1 2021-08-01 2022-07-31 10864161 frs-bus:Director1 2021-07-31 10864161 frs-bus:Director1 2022-07-31 10864161 1 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 1 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 1 2022-07-31 10864161 2 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 2 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 2 2022-07-31 10864161 3 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 3 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 3 2022-07-31 10864161 4 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 4 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 4 2022-07-31 10864161 5 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 5 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 5 2022-07-31 10864161 6 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 6 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 6 2022-07-31 10864161 7 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 7 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 7 2022-07-31 10864161 8 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 8 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 8 2022-07-31 10864161 9 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 9 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 9 2022-07-31 10864161 10 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 10 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 10 2022-07-31 10864161 11 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 11 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 11 2022-07-31 10864161 12 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 12 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 12 2022-07-31 10864161 13 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 13 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 13 2022-07-31 10864161 14 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 14 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 14 2022-07-31 10864161 15 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 15 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 15 2022-07-31 10864161 16 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 16 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 16 2022-07-31 10864161 17 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 17 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10864161 18 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 18 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10864161 19 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 19 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10864161 20 2021-08-01 2022-07-31 10864161 frs-core:CurrentFinancialInstruments 20 2022-07-31 10864161 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10864161 dpl-frs:Item1 2021-08-01 2022-07-31 10864161 dpl-frs:Item1 2021-07-31 10864161 dpl-frs:Item1 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 10864161 dpl-frs:Item2 2021-08-01 2022-07-31 10864161 dpl-frs:Item2 2021-07-31 10864161 dpl-frs:Item2 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 10864161 dpl-frs:Item3 2021-08-01 2022-07-31 10864161 dpl-frs:Item3 2021-07-31 10864161 dpl-frs:Item3 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 10864161 dpl-frs:Item4 2021-08-01 2022-07-31 10864161 dpl-frs:Item4 2021-07-31 10864161 dpl-frs:Item4 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10864161 dpl-frs:Item5 2021-08-01 2022-07-31 10864161 dpl-frs:Item5 2021-07-31 10864161 dpl-frs:Item5 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10864161 dpl-frs:Item6 2021-08-01 2022-07-31 10864161 dpl-frs:Item6 2021-07-31 10864161 dpl-frs:Item6 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 10864161 dpl-frs:Item7 2021-08-01 2022-07-31 10864161 dpl-frs:Item7 2021-07-31 10864161 dpl-frs:Item7 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 10864161 dpl-frs:Item8 2021-08-01 2022-07-31 10864161 dpl-frs:Item8 2021-07-31 10864161 dpl-frs:Item8 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 10864161 dpl-frs:Item9 2021-08-01 2022-07-31 10864161 dpl-frs:Item9 2021-07-31 10864161 dpl-frs:Item9 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10864161 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2022-07-31 10864161 dpl-frs:Item12 2021-08-01 2022-07-31 10864161 dpl-frs:Item12 2021-07-31 10864161 dpl-frs:Item12 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10864161 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10864161 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10864161 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10864161 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10864161 1 2021-08-01 2022-07-31 10864161 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10864161
Kandu Partners Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Zenith Accounting & Business Solutions Ltd
Certified Accountants
DFO Consulting - Churchill House
120 Bunns Lane
Mill Hill
London
NW7 2AS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10864161
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2,393 3,753
2,393 3,753
Creditors: Amounts Falling Due Within One Year (18,019 ) (13,019 )
NET CURRENT ASSETS (LIABILITIES) (18,019 ) (13,019 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,626 ) (9,266 )
Creditors: Amounts Falling Due After More Than One Year - (5,000 )
NET LIABILITIES (15,626 ) (14,266 )
CAPITAL AND RESERVES
Called up share capital 4 1 1
Profit and Loss Account (15,627 ) (14,267 )
SHAREHOLDERS' FUNDS (15,626) (14,266)
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 Samuel Odupitan
Director
15 March 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
Kandu Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10864161 . The registered office is Dfo - Churchill House, 120 Bunns Lane, Mill Hill, London, NW7 2AS.
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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.

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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 15% Straight Line Method
Computer Equipment 20% Straight Line Method
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2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.


3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
Page 2
Page 3
4. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
5. Ultimate Controlling Party
The company's ultimate controlling party is Mr Ademolu Michael Adu by virtue of his ownership of 100% of the issued share capital in the company.

Page 3