KOPATRA LTD

Company Registration Number:
11671579 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2023

Period of accounts

Start date: 01 December 2022

End date: 30 November 2023

KOPATRA LTD

Contents of the Financial Statements

for the Period Ended 30 November 2023

Balance sheet
Notes

KOPATRA LTD

Balance sheet

As at 30 November 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 297 445
Total fixed assets: 297 445
Current assets
Stocks: 14,330 15,102
Cash at bank and in hand: 1,550 706
Total current assets: 15,880 15,808
Creditors: amounts falling due within one year: 4 (18,227) (17,170)
Net current assets (liabilities): (2,347) (1,362)
Total assets less current liabilities: (2,050) (917)
Total net assets (liabilities): (2,050) (917)
Capital and reserves
Called up share capital: 200 200
Profit and loss account: (2,250) (1,117)
Shareholders funds: (2,050) (917)

The notes form part of these financial statements

KOPATRA LTD

Balance sheet statements

For the year ending 30 November 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 August 2024
and signed on behalf of the board by:

Name: R W Ali
Status: Director

The notes form part of these financial statements

KOPATRA LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Valuation and information policy

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

Other accounting policies

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

KOPATRA LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

2. Employees

2023 2022
Average number of employees during the period 1 1

The director presents his report with the financial statements of the company for the year ended 30 November 2023. DIRECTOR R W Ali held office during the whole of the period from 1 December 2022 to the date of this report. STATEMENT OF DIRECTOR'S RESPONSIBILITIES The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgements and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. Directors The directors shown below have held office during the whole of the period from 01 December 2022 to 30 November 2023 R W Ali This report was approved by the board of directors on And Signed On Behalf Of The Board By: Name: R W Ali Status: Director 15 August 2024

KOPATRA LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

3. Tangible Assets

Total
Cost £
At 01 December 2022 667
At 30 November 2023 667
Depreciation
At 01 December 2022 222
Charge for year 148
At 30 November 2023 370
Net book value
At 30 November 2023 297
At 30 November 2022 445

KOPATRA LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

4. Creditors: amounts falling due within one year note

Taxation and social security - 0Other Creditors 18,227