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Registered number: 13111039
N-Kohs Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Modus Accountants Ltd
Unit 1c Church Green
Witney
OX28 4YR
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 13111039
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 241,027 6,300
241,027 6,300
CURRENT ASSETS
Debtors 5 81,941 53,194
Cash at bank and in hand 6,376 133,088
88,317 186,282
Creditors: Amounts Falling Due Within One Year 6 (357,156 ) (194,255 )
NET CURRENT ASSETS (LIABILITIES) (268,839 ) (7,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,812 ) (1,673 )
NET LIABILITIES (27,812 ) (1,673 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (27,813 ) (1,674 )
SHAREHOLDERS' FUNDS (27,812) (1,673)
Page 1
Page 2
For the year ending 31 January 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
J Nkoh
Director
16 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
N-Kohs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13111039 . The registered office is Unit 1c Eagle Industrial Estate, Church Green, Witney, Oxfordshire, OX28 4YR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
4. Investment Property
2024
£
Fair Value
As at 1 February 2023 6,300
Additions 234,727
As at 31 January 2024 241,027
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 81,941 53,194
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Amounts owed to group undertakings 355,500 193,500
Other creditors 1,140 755
Taxation and social security 517 -
357,156 194,255
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at the year end, the company owed the directors, Mr John W N Koh and Mrs Martiale A Batai , £3,230.48 by way of directors loan.
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr John Nkoh - - - - 1,530
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
As at the year end, the company owed  inter company balances of £355,500 to it's connected compananies, Hallam Removal & Storage Ltd of (£242,500) and A2B Removal & Storage Ltd of (£113,000).
The loans are unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr John Nkoh by virtue of his ownership of 100% of the issued share capital in the company.
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