IRIS Accounts Production v24.3.0.553 08602252 director 28.7.22 27.7.23 27.7.23 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086022522022-07-27086022522023-07-27086022522022-07-282023-07-27086022522021-07-27086022522021-07-282022-07-27086022522022-07-2708602252ns15:EnglandWales2022-07-282023-07-2708602252ns14:PoundSterling2022-07-282023-07-2708602252ns10:Director12022-07-282023-07-2708602252ns10:PrivateLimitedCompanyLtd2022-07-282023-07-2708602252ns10:SmallEntities2022-07-282023-07-2708602252ns10:AuditExemptWithAccountantsReport2022-07-282023-07-2708602252ns10:SmallCompaniesRegimeForDirectorsReport2022-07-282023-07-2708602252ns10:SmallCompaniesRegimeForAccounts2022-07-282023-07-2708602252ns10:FullAccounts2022-07-282023-07-2708602252ns10:RegisteredOffice2022-07-282023-07-2708602252ns5:CurrentFinancialInstruments2023-07-2708602252ns5:CurrentFinancialInstruments2022-07-2708602252ns5:Non-currentFinancialInstruments2023-07-2708602252ns5:Non-currentFinancialInstruments2022-07-2708602252ns5:ShareCapital2023-07-2708602252ns5:ShareCapital2022-07-2708602252ns5:RetainedEarningsAccumulatedLosses2023-07-2708602252ns5:RetainedEarningsAccumulatedLosses2022-07-2708602252ns5:PlantMachinery2022-07-2708602252ns5:PlantMachinery2022-07-282023-07-2708602252ns5:PlantMachinery2023-07-2708602252ns5:PlantMachinery2022-07-2708602252ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-2708602252ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-27
REGISTERED NUMBER: 08602252 (England and Wales)















Financial Statements for the Year Ended 27 July 2023

for

Kata Developments Ltd

Kata Developments Ltd (Registered number: 08602252)






Contents of the Financial Statements
for the Year Ended 27 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Kata Developments Ltd

Company Information
for the Year Ended 27 July 2023







DIRECTOR: K Aslam





REGISTERED OFFICE: 61a Blagden Street
Sheffield
South Yorkshire





REGISTERED NUMBER: 08602252 (England and Wales)





ACCOUNTANTS: A H Accountancy Services
61A Blagden Street
Sheffield
South Yorkshire
S2 5QS

Kata Developments Ltd (Registered number: 08602252)

Balance Sheet
27 July 2023

27.7.23 27.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 250,947 187,709

CURRENT ASSETS
Debtors 5 1,774 37,542
Cash at bank 932 26,109
2,706 63,651
CREDITORS
Amounts falling due within one year 6 63,924 127,086
NET CURRENT LIABILITIES (61,218 ) (63,435 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

189,729

124,274

CREDITORS
Amounts falling due after more than one year 7 198,513 129,593
NET LIABILITIES (8,784 ) (5,319 )

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (8,984 ) (5,519 )
SHAREHOLDERS' FUNDS (8,784 ) (5,319 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The 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.

The financial statements were approved by the director and authorised for issue on 21 October 2024 and were signed by:




K Aslam - Director


Kata Developments Ltd (Registered number: 08602252)

Notes to the Financial Statements
for the Year Ended 27 July 2023

1. STATUTORY INFORMATION

Kata Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 28 July 2022 187,709
Additions 63,238
At 27 July 2023 250,947
NET BOOK VALUE
At 27 July 2023 250,947
At 27 July 2022 187,709

Kata Developments Ltd (Registered number: 08602252)

Notes to the Financial Statements - continued
for the Year Ended 27 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.7.23 27.7.22
£    £   
Other debtors 1,774 37,542

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.7.23 27.7.22
£    £   
Trade creditors 61,786 125,411
Other creditors 2,138 1,675
63,924 127,086

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
27.7.23 27.7.22
£    £   
Other creditors 198,513 129,593

Kata Developments Ltd

Report of the Accountants to the Director of
Kata Developments Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 27 July 2023 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






A H Accountancy Services
61A Blagden Street
Sheffield
South Yorkshire
S2 5QS


21 October 2024