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Company Registration No. 12757324 (England and Wales)
Kartuli Ltd Unaudited accounts for the year ended 31 July 2023
Kartuli Ltd Unaudited accounts Contents
Page
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Kartuli Ltd Company Information for the year ended 31 July 2023
Directors
Ekaterine Cox Richard Cox Tamila Jmukhadze
Company Number
12757324 (England and Wales)
Registered Office
65 LORDSHIP LANE LONDON SE22 8EP ENGLAND
Accountants
Bogatyij Ltd United House 39 - 41 North Road London N7 9DP
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Kartuli Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,681 
9,676 
Tangible assets
6,408 
18,129 
12,089 
27,805 
Current assets
Inventories
13,027 
13,770 
Debtors
52,231 
96,157 
Cash at bank and in hand
19,444 
17,980 
84,702 
127,907 
Creditors: amounts falling due within one year
(59,927)
(57,519)
Net current assets
24,775 
70,388 
Total assets less current liabilities
36,864 
98,193 
Creditors: amounts falling due after more than one year
(31,780)
(98,060)
Net assets
5,084 
133 
Capital and reserves
Profit and loss account
5,084 
133 
Shareholders' funds
5,084 
133 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 April 2024 and were signed on its behalf by
Ekaterine Cox Director Company Registration No. 12757324
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Kartuli Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Kartuli Ltd is a private company, limited by shares, registered in England and Wales, registration number 12757324. The registered office is 65 LORDSHIP LANE, LONDON, SE22 8EP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line method over 3 year period with the year of purchase apportioned on a monthly basis
Fixtures & fittings
Straight line method over 3 year period with the year of purchase apportioned on a monthly basis
Computer equipment
Straight line method over 3 year period with the year of purchase apportioned on a monthly basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2022
17,000 
At 31 July 2023
17,000 
Amortisation
At 1 August 2022
7,324 
Charge for the year
3,995 
At 31 July 2023
11,319 
Net book value
At 31 July 2023
5,681 
At 31 July 2022
9,676 
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Kartuli Ltd Notes to the Accounts for the year ended 31 July 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
9,293 
26,516 
683 
36,492 
Additions
- 
577 
- 
577 
At 31 July 2023
9,293 
27,093 
683 
37,069 
Depreciation
At 1 August 2022
4,663 
13,426 
274 
18,363 
Charge for the year
3,098 
8,972 
228 
12,298 
At 31 July 2023
7,761 
22,398 
502 
30,661 
Net book value
At 31 July 2023
1,532 
4,695 
181 
6,408 
At 31 July 2022
4,630 
13,090 
409 
18,129 
6
Inventories
2023 
2022 
£ 
£ 
Raw materials
6,257 
5,822 
Finished goods
6,770 
7,948 
13,027 
13,770 
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,135 
16,705 
Accrued income and prepayments
49,096 
48,952 
52,231 
65,657 
Amounts falling due after more than one year
Other debtors
- 
30,500 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
24,031 
24,248 
Trade creditors
24,951 
17,949 
Taxes and social security
10,945 
12,503 
Accruals
- 
2,819 
59,927 
57,519 
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Kartuli Ltd Notes to the Accounts for the year ended 31 July 2023
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
17,720 
23,960 
Loans from directors
14,060 
74,100 
31,780 
98,060 
10
Average number of employees
During the year the average number of employees was 14 (2022: 14).
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