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Registered number: 13837951
Kelu Sky Bar Ltd
Financial Statements
For The Year Ended 31 January 2024
Gravitate Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13837951
31 January 2024 31 January 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,621 33,748
23,621 33,748
CURRENT ASSETS
Debtors 5 - 2,199
Cash at bank and in hand 2,888 17,640
2,888 19,839
Creditors: Amounts Falling Due Within One Year 6 (153,844 ) (93,349 )
NET CURRENT ASSETS (LIABILITIES) (150,956 ) (73,510 )
TOTAL ASSETS LESS CURRENT LIABILITIES (127,335 ) (39,762 )
NET LIABILITIES (127,335 ) (39,762 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (127,337 ) (39,764 )
SHAREHOLDERS' FUNDS (127,335) (39,762)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Profit and Loss Account.
On behalf of the board
Ms Sarah Elliot
Director
24/10/2024
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
Kelu Sky Bar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13837951 . The registered office is Unit 3.1 Krynkl 294, Shalesmoor, Sheffield , S3 8UL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 33% Straight line
Plant & Machinery 33% Straight line
Fixtures & Fittings 33% Straight line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 4)
6 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2023 28,499 1,750 4,453 34,702
Additions - - 1,460 1,460
As at 31 January 2024 28,499 1,750 5,913 36,162
Depreciation
As at 1 February 2023 784 48 122 954
Provided during the period 9,404 578 1,605 11,587
As at 31 January 2024 10,188 626 1,727 12,541
...CONTINUED
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Page 4
Net Book Value
As at 31 January 2024 18,311 1,124 4,186 23,621
As at 1 February 2023 27,715 1,702 4,331 33,748
5. Debtors
31 January 2024 31 January 2023
£ £
Due within one year
Other debtors - 2,199
6. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 January 2023
£ £
Trade creditors 2,170 6,751
Other creditors 123,614 86,598
Taxation and social security 28,060 -
153,844 93,349
7. Share Capital
31 January 2024 31 January 2023
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 January 2024 31 January 2023
£ £
Not later than one year 41,951 41,951
Later than one year and not later than five years 3,495 45,447
45,446 87,398
9. Related Party Transactions
Included within Other Creditors are loans from related parties amounting to £118,345 (2023:£76,913). These loans are unsecured, interest free and repayable on demand.
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