Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31truefalse1false2022-11-01No description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09160549 2022-11-01 2023-10-31 09160549 2021-11-01 2022-10-31 09160549 2023-10-31 09160549 2022-10-31 09160549 c:Director1 2022-11-01 2023-10-31 09160549 d:CurrentFinancialInstruments 2023-10-31 09160549 d:CurrentFinancialInstruments 2022-10-31 09160549 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09160549 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 09160549 d:ShareCapital 2023-10-31 09160549 d:ShareCapital 2022-10-31 09160549 d:RetainedEarningsAccumulatedLosses 2023-10-31 09160549 d:RetainedEarningsAccumulatedLosses 2022-10-31 09160549 c:FRS102 2022-11-01 2023-10-31 09160549 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09160549 c:FullAccounts 2022-11-01 2023-10-31 09160549 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09160549 2 2022-11-01 2023-10-31 09160549 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 09160549









KIRAI LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
KIRAI LIMITED
REGISTERED NUMBER: 09160549

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
50,148
8,076

Cash at bank and in hand
 5 
36,464
54,247

  
86,612
62,323

Creditors: amounts falling due within one year
 6 
(35,901)
(21,502)

Net current assets
  
 
 
50,711
 
 
40,821

Total assets less current liabilities
  
50,711
40,821

  

Net assets
  
50,711
40,821


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
50,611
40,721

  
50,711
40,821

Page 1

 
KIRAI LIMITED
REGISTERED NUMBER: 09160549
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 July 2024.




Romana Scala
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 2

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

1.


General information

Kirai Limited is a private company, incorporated in England and Wales, registration number 09160549. The registered office is 30 Orange Street, London WC2H 7HF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

  
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

Interest income

Interest income is recognised in the Statement of income and retained earnings as received.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

  
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 3

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

4.


Debtors

2023
2022
£
£


Trade debtors
2,237
-

Amounts owed to connected company
-
1,198

Client Ledger accounts
47,266
6,878

Other debtors
645
-

50,148
8,076



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
36,464
54,247

36,464
54,247



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
10,714
12,220

Other creditors
1,187
5,282

Accruals and deferred income
24,000
4,000

35,901
21,502


 
Page 4