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Registered Number: 11667594
England and Wales

 

 

 

KOSAN(UK) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KOSAN (UK) LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rulesstandards/acca-rulebook.html. This report is made to the directors of  KOSAN (UK) LTD, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of  KOSAN (UK) LTD and state those matters that we have agreed to state to the directors of KOSAN (UK) LTD, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KOSAN (UK) LTD and its directors as a body for our work or for this report. It is your duty to ensure that KOSAN (UK) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of KOSAN (UK) LTD. You consider that KOSAN (UK) LTD 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 accounts of KOSAN (UK) LTD. For this reason, we have not verified the accuracy or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.



....................................................

Expedient Accountancy Ltd

25 Hanover Circle
Hayes
London
UB3 2TJ
30 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 10,562    7,873 
Cash at bank and in hand 3,627    2,267 
14,189    10,140 
Creditors: amount falling due within one year (4,417)   (4,967)
Net current assets 9,772    5,173 
 
Total assets less current liabilities 9,772    5,173 
Accruals and deferred income   (300)
Net assets 9,772    4,873 
 

Capital and reserves
     
Profit and loss account 9,772    4,873 
Shareholders' funds 9,772    4,873 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Zhivko Angushev
Director
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General Information
KOSAN(UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 11667594, registration address 11a Dawley Avenue, Uxbridge, London, UB8 3BS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees, including directors, during the year was as follows:


















Average number of employees during the year was 2 (2022 : 2).
3.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3