2022-12-01 11682309 2023-11-30 11682309 2022-12-01 2023-11-30 11682309 2022-11-30 11682309 2021-12-01 2022-11-30 11682309 uk-core:WithinOneYear 2022-11-30 11682309 uk-core:WithinOneYear 2023-11-30 11682309 uk-core:ShareCapital 2023-11-30 11682309 uk-core:ShareCapital 2022-11-30 11682309 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 11682309 uk-core:RetainedEarningsAccumulatedLosses 2022-11-30 11682309 uk-bus:Director1 2022-12-01 2023-11-30 11682309 uk-core:ComputerEquipment 2022-12-01 2023-11-30 11682309 uk-core:FurnitureFittings 2022-12-01 2023-11-30 11682309 uk-core:ComputerEquipment 2022-11-30 11682309 uk-core:FurnitureFittings 2022-11-30 11682309 uk-core:FurnitureFittings 2023-11-30 11682309 uk-core:ComputerEquipment 2023-11-30 iso4217:GBP xbrli:pure 11682309 uk-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 11682309 uk-bus:FRS102 2022-12-01 2023-11-30 11682309 uk-bus:FilletedAccounts 2022-12-01 2023-11-30 11682309 uk-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30
Kiera Bridget Ltd
Registered Number:11682309
For the year ended 30 November 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 30 November 2023
Kiera Bridget Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
11682309
As at 30 November 2023
Kiera Bridget Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
5,261
6,189
2
5,261
6,189
Current assets
Trade and other receivables
-
1,931
3
19,360
Cash and cash equivalents
1,989
3,920
19,360
Trade and other payables: amounts falling due within one
year
(7,883)
(6,054)
4
11,477
(2,134)
Net current liabilities
Total assets less current liabilities
3,127
17,666
(1,000)
(1,200)
Provisions for liabilities
2,127
Net assets
16,466
Capital and reserves
Called up share capital
100
100
Retained earnings
2,027
16,366
2,127
16,466
Shareholders' funds
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.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Miss K. Workman Director
These financial statements were approved and authorised for issue by the Board on 25 September 2024 and were signed by:
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4
Registered Number :
11682309
For the year ended 30 November 2023
Kiera Bridget Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 30 November 2023
Kiera Bridget Ltd
Notes to the Financial Statements
Statutory Information
Kiera Bridget Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 11682309.
Registered address:
Omega Court
368 Cemetery Road
Sheffield
S11 8FT
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and
the Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Turnover is recognised on the completion of each large contract assignment or small job, in accordance with the contract terms.
Property, plant and equipment
Property, plant and equipment, 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:
20% Reducing balance
Computer Equipment
15% Reducing balance
Furniture and Fittings
Inventories
Income on work in progress contracts is recognised by reference to the valuation of time spent on each contract, at the year end. Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to fairly reflect the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs.
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6
For the year ended 30 November 2023
Kiera Bridget Ltd
Notes to the Financial Statements Continued
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 the 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 timing differences. 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 future profits.
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
£
£
£
Cost or
valuation
At 01 December 2022
11,358
8,817
2,541
At 30 November 2023
2,541
8,817
11,358
Provision for depreciation and impairment
At 01 December 2022
5,169
4,464
705
Charge for year
928
653
275
At 30 November 2023
6,097
5,117
980
At 30 November 2023
Net book value
1,561
3,700
5,261
At 30 November 2022
1,836
4,353
6,189
3. Trade and other receivables
2022
2023
£
£
Other debtors
1,931
-
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Taxation and social security
3,898
5,821
Other creditors
2,156
2,062
6,054
7,883
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7
For the year ended 30 November 2023
Kiera Bridget Ltd
Notes to the Financial Statements Continued
5. Related party transactions
The director is also a shareholder of the company. Dividends paid to Miss K. Workman, as director and
shareholder of the company, during the year (with the previous year shown in brackets) were £6,000 (£30,500).
6. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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