Acorah Software Products - Accounts Production 15.0.400 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09767455 Mr Subramaniyam Kalaivanan Mrs Kirusnaveni Subramaniyam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09767455 2022-10-31 09767455 2023-10-31 09767455 2022-11-01 2023-10-31 09767455 frs-core:Non-currentFinancialInstruments 2023-10-31 09767455 frs-core:FurnitureFittings 2022-11-01 2023-10-31 09767455 frs-core:MotorVehicles 2022-11-01 2023-10-31 09767455 frs-core:ShareCapital 2023-10-31 09767455 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09767455 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09767455 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 09767455 frs-bus:SmallEntities 2022-11-01 2023-10-31 09767455 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09767455 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09767455 frs-bus:Director1 2022-11-01 2023-10-31 09767455 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 09767455 frs-countries:EnglandWales 2022-11-01 2023-10-31 09767455 2021-10-31 09767455 2022-10-31 09767455 2021-11-01 2022-10-31 09767455 frs-core:Non-currentFinancialInstruments 2022-10-31 09767455 frs-core:ShareCapital 2022-10-31 09767455 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 09767455
Kaj Trading Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Abridged Statement of Financial Position 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Statement of Financial Position
Registered number: 09767455
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,561 30,561
Tangible Assets 5 210,604 241,212
241,165 271,773
CURRENT ASSETS
Stocks 291,750 175,000
Debtors 546,997 443,603
Cash at bank and in hand 39,510 33,300
878,257 651,903
Creditors: Amounts Falling Due Within One Year (195,822 ) (180,663 )
NET CURRENT ASSETS (LIABILITIES) 682,435 471,240
TOTAL ASSETS LESS CURRENT LIABILITIES 923,600 743,013
Creditors: Amounts Falling Due After More Than One Year (264,147 ) (237,590 )
NET ASSETS 659,453 505,423
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Income Statement 658,453 504,423
SHAREHOLDERS' FUNDS 659,453 505,423
Page 1
Page 2
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 director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Subramaniyam Kalaivanan
Director
25/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kaj Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09767455 . The registered office is 58 Croydon Road, Caterham, Surrey, CR3 6QB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25%
Fixtures & Fittings 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2022: 15)
17 15
4. Intangible Assets
Total
£
Cost
As at 1 November 2022 30,561
As at 31 October 2023 30,561
Net Book Value
As at 31 October 2023 30,561
As at 1 November 2022 30,561
Page 3
Page 4
5. Tangible Assets
Total
£
Cost
As at 1 November 2022 382,727
Additions 9,155
As at 31 October 2023 391,882
Depreciation
As at 1 November 2022 141,515
Provided during the period 39,763
As at 31 October 2023 181,278
Net Book Value
As at 31 October 2023 210,604
As at 1 November 2022 241,212
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4