Company Registration No. 11652368 (England and Wales)
KOHANA ONE ( NW) LTD
Unaudited accounts
for the year ended 31 October 2023
KOHANA ONE ( NW) LTD
Unaudited accounts
Contents
KOHANA ONE ( NW) LTD
Company Information
for the year ended 31 October 2023
Directors
Mrs Shanthi Jayalath Perera
Mr Deyalage Kovinda Gimnada Perera
Company Number
11652368 (England and Wales)
Registered Office
44 WILLESDEN LANE
LONDON
NW6 7ST
ENGLAND
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
KOHANA ONE ( NW) LTD
Accountants' report
Accountants' report to the board of directors of KOHANA ONE ( NW) LTD on the preparation of the unaudited statutory accounts for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
KOHANA ONE ( NW) LTD for the year ended
31 October 2023 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of KOHANA ONE ( NW) LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of KOHANA ONE ( NW) LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KOHANA ONE ( NW) LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KOHANA ONE ( NW) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KOHANA ONE ( NW) LTD. You consider that KOHANA ONE ( NW) LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of KOHANA ONE ( NW) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
12 April 2024
KOHANA ONE ( NW) LTD
Statement of financial position
as at 31 October 2023
Tangible assets
638,169
638,169
Cash at bank and in hand
1,963
3,305
Creditors: amounts falling due within one year
(8,216)
(8,671)
Net current assets
50,739
53,481
Total assets less current liabilities
688,908
691,650
Creditors: amounts falling due after more than one year
(676,286)
(686,303)
Called up share capital
100
100
Profit and loss account
12,522
5,247
Shareholders' funds
12,622
5,347
For the year ending 31 October 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 12 April 2024 and were signed on its behalf by
Mrs Shanthi Jayalath Perera
Director
Company Registration No. 11652368
KOHANA ONE ( NW) LTD
Notes to the Accounts
for the year ended 31 October 2023
KOHANA ONE ( NW) LTD is a private company, limited by shares, registered in England and Wales, registration number 11652368. The registered office is 44 WILLESDEN LANE, LONDON, NW6 7ST, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks, and other third parties.
KOHANA ONE ( NW) LTD
Notes to the Accounts
for the year ended 31 October 2023
4
Tangible fixed assets
Land & buildings
At 1 November 2022
638,169
At 31 October 2023
638,169
At 31 October 2023
638,169
At 31 October 2022
638,169
Amounts falling due within one year
Accrued income and prepayments
124
109
Other debtors
56,868
58,738
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
1,706
1,231
Other creditors
2,830
2,800
7
Creditors: amounts falling due after more than one year
2023
2022
Other creditors
650,453
650,470
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).