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Registered Number: 12123759
England and Wales

 

 

 

KT FOOD & WINE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Director Thadshayan Sivasubramaniyam
Registered Number 12123759
Registered Office Sloane Square Station Kt Food & Wine Limited
Sloane Square
London
SW1W 8BB
1
  2023   2022
    £ £   £ £
Fixed assets   367      489 
Current assets 56,992      67,114   
Prepayments and accrued income     17,112   
Creditors: amount falling due within one year (109,353)     (67,759)  
Net current assets   (52,361)     16,467 
Total assets less current liabilities   (51,994)     16,956 
Creditors: amount falling due after more than one year   (34,905)     (40,493)
Net assets   (86,899)     (23,537)
 

         
Capital and reserves   (86,899)     (23,537)
 
NOTES TO THE ACCOUNTS

General Information
KT Food & Wine Limited is a private company, limited by shares, registered in England and Wales, registration number 12123759, registration address Sloane Square Station Kt Food & Wine Limited, Sloane Square, London, SW1W 8BB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.

Average number of employees

Average number of employees during the year was 13 (2022 : 13).


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 April 2024 and were signed by:


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Thadshayan Sivasubramaniyam
Director
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