2022-12-012023-11-302023-11-30false13050547Kalpavriksha Group Limited2024-04-05iso4217:GBPxbrli:pure130505472022-12-01130505472023-11-30130505472022-12-012023-11-30130505472021-12-01130505472022-11-30130505472021-12-012022-11-3013050547bus:SmallEntities2022-12-012023-11-3013050547bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013050547bus:FullAccounts2022-12-012023-11-3013050547bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013050547core:WithinOneYear2023-11-3013050547core:AfterOneYear2023-11-3013050547core:WithinOneYear2022-11-3013050547core:AfterOneYear2022-11-3013050547core:ShareCapital2023-11-3013050547core:SharePremium2023-11-3013050547core:RevaluationReserve2023-11-3013050547core:OtherReservesSubtotal2023-11-3013050547core:RetainedEarningsAccumulatedLosses2023-11-3013050547core:ShareCapital2022-11-3013050547core:SharePremium2022-11-3013050547core:RevaluationReserve2022-11-3013050547core:OtherReservesSubtotal2022-11-3013050547core:RetainedEarningsAccumulatedLosses2022-11-3013050547core:LandBuildings2023-11-3013050547core:PlantMachinery2023-11-3013050547core:Vehicles2023-11-3013050547core:FurnitureFittings2023-11-3013050547core:OfficeEquipment2023-11-3013050547core:NetGoodwill2023-11-3013050547core:IntangibleAssetsOtherThanGoodwill2023-11-3013050547core:ListedExchangeTraded2023-11-3013050547core:UnlistedNon-exchangeTraded2023-11-3013050547core:LandBuildings2022-11-3013050547core:PlantMachinery2022-11-3013050547core:Vehicles2022-11-3013050547core:FurnitureFittings2022-11-3013050547core:OfficeEquipment2022-11-3013050547core:NetGoodwill2022-11-3013050547core:IntangibleAssetsOtherThanGoodwill2022-11-3013050547core:ListedExchangeTraded2022-11-3013050547core:UnlistedNon-exchangeTraded2022-11-3013050547core:LandBuildings2022-12-012023-11-3013050547core:PlantMachinery2022-12-012023-11-3013050547core:Vehicles2022-12-012023-11-3013050547core:FurnitureFittings2022-12-012023-11-3013050547core:OfficeEquipment2022-12-012023-11-3013050547core:NetGoodwill2022-12-012023-11-3013050547core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013050547core:ListedExchangeTraded2022-12-012023-11-3013050547core:UnlistedNon-exchangeTraded2022-12-012023-11-3013050547core:MoreThanFiveYears2022-12-012023-11-3013050547core:Non-currentFinancialInstruments2023-11-3013050547core:Non-currentFinancialInstruments2022-11-3013050547dpl:CostSales2022-12-012023-11-3013050547dpl:DistributionCosts2022-12-012023-11-3013050547core:LandBuildings2022-12-012023-11-3013050547core:PlantMachinery2022-12-012023-11-3013050547core:Vehicles2022-12-012023-11-3013050547core:FurnitureFittings2022-12-012023-11-3013050547core:OfficeEquipment2022-12-012023-11-3013050547dpl:AdministrativeExpenses2022-12-012023-11-3013050547core:NetGoodwill2022-12-012023-11-3013050547core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013050547dpl:GroupUndertakings2022-12-012023-11-3013050547dpl:ParticipatingInterests2022-12-012023-11-3013050547dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013050547core:ListedExchangeTraded2022-12-012023-11-3013050547dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013050547core:UnlistedNon-exchangeTraded2022-12-012023-11-3013050547dpl:CostSales2021-12-012022-11-3013050547dpl:DistributionCosts2021-12-012022-11-3013050547core:LandBuildings2021-12-012022-11-3013050547core:PlantMachinery2021-12-012022-11-3013050547core:Vehicles2021-12-012022-11-3013050547core:FurnitureFittings2021-12-012022-11-3013050547core:OfficeEquipment2021-12-012022-11-3013050547dpl:AdministrativeExpenses2021-12-012022-11-3013050547core:NetGoodwill2021-12-012022-11-3013050547core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3013050547dpl:GroupUndertakings2021-12-012022-11-3013050547dpl:ParticipatingInterests2021-12-012022-11-3013050547dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3013050547core:ListedExchangeTraded2021-12-012022-11-3013050547dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3013050547core:UnlistedNon-exchangeTraded2021-12-012022-11-3013050547core:NetGoodwill2023-11-3013050547core:IntangibleAssetsOtherThanGoodwill2023-11-3013050547core:LandBuildings2023-11-3013050547core:PlantMachinery2023-11-3013050547core:Vehicles2023-11-3013050547core:FurnitureFittings2023-11-3013050547core:OfficeEquipment2023-11-3013050547core:AfterOneYear2023-11-3013050547core:WithinOneYear2023-11-3013050547core:ListedExchangeTraded2023-11-3013050547core:UnlistedNon-exchangeTraded2023-11-3013050547core:ShareCapital2023-11-3013050547core:SharePremium2023-11-3013050547core:RevaluationReserve2023-11-3013050547core:OtherReservesSubtotal2023-11-3013050547core:RetainedEarningsAccumulatedLosses2023-11-3013050547core:NetGoodwill2022-11-3013050547core:IntangibleAssetsOtherThanGoodwill2022-11-3013050547core:LandBuildings2022-11-3013050547core:PlantMachinery2022-11-3013050547core:Vehicles2022-11-3013050547core:FurnitureFittings2022-11-3013050547core:OfficeEquipment2022-11-3013050547core:AfterOneYear2022-11-3013050547core:WithinOneYear2022-11-3013050547core:ListedExch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Kalpavriksha Group Limited

Registered Number
13050547
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

Kalpavriksha Group Limited
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Jai Suresh Kale

Company Secretary

Rajas Murlidhar Shanbhag

Registered Address

13 Barrow Hill Close
Snodland
ME6 5FX

Registered Number

13050547 (England and Wales)
Kalpavriksha Group Limited
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets371,22162,886
71,22162,886
Current assets
Stocks44,0005,000
Debtors520,25620,918
Cash at bank and on hand3,2333,749
27,48929,667
Creditors amounts falling due within one year6(126,838)(98,413)
Net current assets (liabilities)(99,349)(68,746)
Total assets less current liabilities(28,128)(5,860)
Creditors amounts falling due after one year7(107,079)(33,000)
Provisions for liabilities8(13,532)(11,948)
Net assets(148,739)(50,808)
Capital and reserves
Called up share capital200200
Profit and loss account(148,939)(51,008)
Shareholders' funds(148,739)(50,808)
The financial statements were approved and authorised for issue by the Director on 5 April 2024, and are signed on its behalf by:
Jai Suresh Kale
Director
Registered Company No. 13050547
Kalpavriksha Group Limited
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number is 13050547 and the registered office address is 13 Barrow Hill Close, Snodland, Kent, United Kingdom, ME6 5FX
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
Total liabilities exceed current assets at the balance sheet date. The directors consider, however that the company has sufficient liquid assets to meet its liabilities as and when they fall due and that the company has sufficient support from its creditors. Accordingly the director considers that it is appropriate to prepare the accounts on a going concern basis.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year75
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 December 2222,80949,7912,15974,759
Additions31,070--31,070
At 30 November 2353,87949,7912,159105,829
Depreciation and impairment
At 01 December 223,3278,18636011,873
Charge for year11,61410,40172022,735
At 30 November 2314,94118,5871,08034,608
Net book value
At 30 November 2338,93831,2041,07971,221
At 30 November 2219,48241,6051,79962,886
4.Stocks

2023

2022

££
Finished goods4,0005,000
Total4,0005,000
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables9732,351
Other debtors16,73316,733
Prepayments and accrued income2,5501,834
Total20,25620,918
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables7,3116,779
Taxation and social security9,8285,377
Other creditors109,69986,177
Accrued liabilities and deferred income-80
Total126,83898,413
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts33,379-
Other creditors73,70033,000
Total107,07933,000
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,53211,948
Total13,53211,948