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Company Registration No. 13770662 (England and Wales)
Kaya Kaya Limited Unaudited accounts for the year ended 30 November 2023
Kaya Kaya Limited Unaudited accounts Contents
Page
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Kaya Kaya Limited Company Information for the year ended 30 November 2023
Director
Jean-Philippe Lardenais
Company Number
13770662 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Kaya Kaya Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
304 
380 
Current assets
Debtors
8,330 
7,000 
Cash at bank and in hand
24,113 
24,244 
32,443 
31,244 
Creditors: amounts falling due within one year
(19,300)
(23,577)
Net current assets
13,143 
7,667 
Net assets
13,447 
8,047 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,347 
7,947 
Shareholders' funds
13,447 
8,047 
For the year ending 30 November 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 August 2024 and were signed on its behalf by
Jean-Philippe Lardenais Director Company Registration No. 13770662
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Kaya Kaya Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Kaya Kaya Limited is a private company, limited by shares, registered in England and Wales, registration number 13770662. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on reducing value
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Kaya Kaya Limited Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
475 
At 30 November 2023
475 
Depreciation
At 1 December 2022
95 
Charge for the year
76 
At 30 November 2023
171 
Net book value
At 30 November 2023
304 
At 30 November 2022
380 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
8,330 
7,000 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,915 
4,026 
Taxes and social security
11,552 
12,422 
Loans from directors
2,833 
7,129 
19,300 
23,577 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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