2023-02-01 2024-01-31 false Capium Accounts Production 1.1 13849942 bus:FullAccounts 2023-02-01 2024-01-31 13849942 bus:FRS102 2023-02-01 2024-01-31 13849942 bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13849942 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13849942 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13849942 2023-02-01 2024-01-31 13849942 2024-01-31 13849942 bus:RegisteredOffice 2023-02-01 2024-01-31 13849942 core:WithinOneYear 2024-01-31 13849942 core:AfterOneYear 2024-01-31 13849942 bus:Director1 2023-02-01 2024-01-31 13849942 bus:Director1 2024-01-31 13849942 bus:Director1 2022-01-14 2023-01-31 13849942 2022-01-14 13849942 bus:LeadAgentIfApplicable 2023-02-01 2024-01-31 13849942 2022-01-14 2023-01-31 13849942 2023-01-31 13849942 core:WithinOneYear 2023-01-31 13849942 core:AfterOneYear 2023-01-31 13849942 bus:EntityAccountantsOrAuditors 2022-01-14 2023-01-31 13849942 core:LandBuildings 2023-02-01 2024-01-31 13849942 core:LandBuildings 2024-01-31 13849942 core:LandBuildings 2023-01-31 13849942 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-31 13849942 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-01-31 13849942 core:CostValuation core:Non-currentFinancialInstruments 2024-01-31 13849942 core:CostValuation core:Non-currentFinancialInstruments 2023-01-31 13849942 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-01-31 13849942 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 13849942 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 13849942 core:Non-currentFinancialInstruments 2024-01-31 13849942 core:Non-currentFinancialInstruments 2023-01-31 13849942 core:ShareCapital 2024-01-31 13849942 core:ShareCapital 2023-01-31 13849942 core:RetainedEarningsAccumulatedLosses 2024-01-31 13849942 core:RetainedEarningsAccumulatedLosses 2023-01-31 13849942 dpl:Item1 2023-02-01 13849942 dpl:Item1 2024-01-31 13849942 dpl:Item1 2022-01-14 13849942 dpl:Item1 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13849942
England and Wales

 

 

 

KGGA FINE INDIAN FOOD LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 8,115    8,305 
8,115    8,305 
Current assets      
Stocks 4 4,645    4,325 
Cash at bank and in hand 26,392    5,828 
31,037    10,153 
Creditors: amount falling due within one year 5 (35,611)   (14,009)
Net current assets (4,574)   (3,856)
 
Total assets less current liabilities 3,541    4,449 
Net assets 3,541    4,449 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 3,441    4,349 
Shareholders' funds 3,541    4,449 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 30 October 2024 and were signed by:


-------------------------------
Gopal Prasad Aryal
Director
1
General Information
KGGA FINE INDIAN FOOD LTD is a private company, limited by shares, registered in England and Wales, registration number 13849942, registration address 70 Clapham Park Road, SW4 7BX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, 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:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 7 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 February 2023  
Additions 8,500    8,500 
Disposals  
At 31 January 2024 8,500    8,500 
Depreciation
At 01 February 2023 195    195 
Charge for year 190    190 
On disposals  
At 31 January 2024 385    385 
Net book values
Closing balance as at 31 January 2024 8,115    8,115 
Opening balance as at 01 February 2023 8,305    8,305 


4.

Stocks

2024
£
  2023
£
Stocks 4,645    4,325 
4,645    4,325 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax   1,004 
PAYE & Social Security 648    648 
Other Creditors 1    1 
Directors' Current Accounts 31,269    5,616 
VAT 3,693    6,740 
35,611    14,009 

2