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REGISTERED NUMBER: 09853299 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

KALLOSPHERE CREATIVE LIMITED

KALLOSPHERE CREATIVE LIMITED (REGISTERED NUMBER: 09853299)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KALLOSPHERE CREATIVE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: M D Levis-John
Mrs E R Levis-John





REGISTERED OFFICE: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 09853299 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

KALLOSPHERE CREATIVE LIMITED (REGISTERED NUMBER: 09853299)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,275 11,712

CURRENT ASSETS
Stocks 649 391
Debtors 5 656 756
Cash at bank 15,126 15,108
16,431 16,255
CREDITORS
Amounts falling due within one year 6 27,066 26,013
NET CURRENT LIABILITIES (10,635 ) (9,758 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,360

)

1,954

PROVISIONS FOR LIABILITIES 7 1,593 2,225
NET LIABILITIES (2,953 ) (271 )

CAPITAL AND RESERVES
Called up share capital 8 102 102
Retained earnings (3,055 ) (373 )
SHAREHOLDERS' FUNDS (2,953 ) (271 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KALLOSPHERE CREATIVE LIMITED (REGISTERED NUMBER: 09853299)

BALANCE SHEET - continued
31 OCTOBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2024 and were signed on its behalf by:




Mrs E R Levis-John - Director



M D Levis-John - Director


KALLOSPHERE CREATIVE LIMITED (REGISTERED NUMBER: 09853299)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Kallosphere Creative Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant, tools and equipment - 25% on reducing balance
Computer and office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

KALLOSPHERE CREATIVE LIMITED (REGISTERED NUMBER: 09853299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Computer
Plant, and
tools and office
equipment equipment Totals
£    £    £   
COST
At 1 November 2022 29,950 5,258 35,208
Additions 130 525 655
At 31 October 2023 30,080 5,783 35,863
DEPRECIATION
At 1 November 2022 21,284 2,212 23,496
Charge for year 2,199 893 3,092
At 31 October 2023 23,483 3,105 26,588
NET BOOK VALUE
At 31 October 2023 6,597 2,678 9,275
At 31 October 2022 8,666 3,046 11,712

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 125
Corporation tax 514 496
Prepayments 142 135
656 756

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 248 1,770
Directors' loan accounts 25,779 23,234
Accrued expenses 1,039 1,009
27,066 26,013

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,593 2,225

Deferred
tax
£   
Balance at 1 November 2022 2,225
Credit for for year (632 )
Balance at 31 October 2023 1,593

KALLOSPHERE CREATIVE LIMITED (REGISTERED NUMBER: 09853299)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary A £1 100 100
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
102 102