2022-12-012023-11-302023-11-30false09882459KASPA'S (NORTH WEST) 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KASPA'S (NORTH WEST) LIMITED

Registered Number
09882459
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

KASPA'S (NORTH WEST) LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

AHSAN, Muhammad Rehan
AKHTAR, Javaid
ULLAH, Malik Rizwan

Registered Address

17a Rainforth Street
Manchester
M13 0RP

Registered Number

09882459 (England and Wales)
KASPA'S (NORTH WEST) LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3219,405226,774
219,405226,774
Current assets
Stocks412,80613,741
Debtors23,52011,170
Cash at bank and on hand1,8818,546
38,20733,457
Creditors amounts falling due within one year5(526,855)(338,798)
Net current assets (liabilities)(488,648)(305,341)
Total assets less current liabilities(269,243)(78,567)
Creditors amounts falling due after one year6-(11,667)
Provisions for liabilities7(13,707)(14,922)
Net assets(282,950)(105,156)
Capital and reserves
Called up share capital100100
Profit and loss account(283,050)(105,256)
Shareholders' funds(282,950)(105,156)
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
ULLAH, Malik Rizwan
Director
Registered Company No. 09882459
KASPA'S (NORTH WEST) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings15
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year2222
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 December 22157,268284,048441,316
Additions23,5257,82531,350
At 30 November 23180,793291,873472,666
Depreciation and impairment
At 01 December 2260,275154,267214,542
Charge for year18,07820,64138,719
At 30 November 2378,353174,908253,261
Net book value
At 30 November 23102,440116,965219,405
At 30 November 2296,993129,781226,774
4.Stocks

2023

2022

££
Raw materials and consumables12,80613,741
Total12,80613,741
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables227,205132,813
Bank borrowings and overdrafts13,00323,333
Amounts owed to related parties15,06227,353
Taxation and social security17,01027,903
Other creditors250,285121,905
Accrued liabilities and deferred income4,2905,491
Total526,855338,798
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts-11,667
Total-11,667
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)13,70714,922
Total13,70714,922