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REGISTERED NUMBER: 07448881 (England and Wales)














Financial Statements for the Year Ended 31 October 2023

for

K A H Electrical Limited

K A H Electrical Limited (Registered number: 07448881)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

K A H Electrical Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: Mr K A Harmer





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 07448881 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

K A H Electrical Limited (Registered number: 07448881)

Statement of Financial Position
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,583 5,111

CURRENT ASSETS
Debtors 5 22,169 27,300
Cash at bank 45,138 52,625
67,307 79,925
CREDITORS
Amounts falling due within one year 6 32,093 45,288
NET CURRENT ASSETS 35,214 34,637
TOTAL ASSETS LESS CURRENT LIABILITIES 39,797 39,748

CREDITORS
Amounts falling due after more than one
year

7

15,627

25,745
NET ASSETS 24,170 14,003

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 24,169 14,002
SHAREHOLDERS' FUNDS 24,170 14,003

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 director acknowledges his 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.

K A H Electrical Limited (Registered number: 07448881)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2024 and were signed by:





Mr K A Harmer - Director


K A H Electrical Limited (Registered number: 07448881)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

K A H Electrical 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

K A H Electrical Limited (Registered number: 07448881)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 337 8,594 2,398 11,329
Additions - - 999 999
At 31 October 2023 337 8,594 3,397 12,328
DEPRECIATION
At 1 November 2022 337 3,760 2,121 6,218
Charge for year - 1,208 319 1,527
At 31 October 2023 337 4,968 2,440 7,745
NET BOOK VALUE
At 31 October 2023 - 3,626 957 4,583
At 31 October 2022 - 4,834 277 5,111

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 21,258 27,300
Other debtors 911 -
22,169 27,300

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 9,070 9,000
Hire purchase contracts 1,747 2,095
Trade creditors 134 -
Taxation and social security 14,247 12,775
Other creditors 6,895 21,418
32,093 45,288

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans 15,627 24,000
Hire purchase contracts - 1,745
15,627 25,745

K A H Electrical Limited (Registered number: 07448881)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. RELATED PARTY DISCLOSURES

The director Mr K A Harmer is considered to be the key management personnel.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
K A H Electrical Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K A H Electrical Limited for the year ended 31 October 2023 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of K A H Electrical Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of K A H Electrical Limited and state those matters that we have agreed to state to the director of K A H Electrical Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K A H Electrical Limited and its director for our work or for this report.

It is your duty to ensure that K A H Electrical Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of K A H Electrical Limited. You consider that K A H Electrical Limited 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 financial statements of K A H Electrical Limited. 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 financial statements.






Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY


31 July 2024