2022-12-01 2023-11-30 false Capium Accounts Production 1.1 10481778 bus:AbridgedAccounts 2022-12-01 2023-11-30 10481778 bus:FRS102 2022-12-01 2023-11-30 10481778 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 10481778 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 10481778 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10481778 2022-12-01 2023-11-30 10481778 2023-11-30 10481778 bus:RegisteredOffice 2022-12-01 2023-11-30 10481778 core:WithinOneYear 2023-11-30 10481778 core:AfterOneYear 2023-11-30 10481778 bus:Director1 2022-12-01 2023-11-30 10481778 bus:Director1 2023-11-30 10481778 bus:Director1 2021-12-01 2022-11-30 10481778 2021-12-01 10481778 bus:LeadAgentIfApplicable 2022-12-01 2023-11-30 10481778 2021-12-01 2022-11-30 10481778 2022-11-30 10481778 core:WithinOneYear 2022-11-30 10481778 core:AfterOneYear 2022-11-30 10481778 bus:EntityAccountantsOrAuditors 2021-12-01 2022-11-30 10481778 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 10481778 bus:OrdinaryShareClass1 2023-11-30 10481778 bus:OrdinaryShareClass1 2021-12-01 2022-11-30 10481778 bus:OrdinaryShareClass1 2022-11-30 10481778 core:LandBuildings 2022-12-01 2023-11-30 10481778 core:LandBuildings 2023-11-30 10481778 core:LandBuildings 2022-11-30 10481778 core:PlantMachinery 2022-12-01 2023-11-30 10481778 core:PlantMachinery 2023-11-30 10481778 core:PlantMachinery 2022-11-30 10481778 core:MotorCars 2022-12-01 2023-11-30 10481778 core:MotorCars 2023-11-30 10481778 core:MotorCars 2022-11-30 10481778 core:ComputerEquipment 2022-12-01 2023-11-30 10481778 core:ComputerEquipment 2023-11-30 10481778 core:ComputerEquipment 2022-11-30 10481778 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 10481778 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 10481778 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 10481778 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 10481778 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 10481778 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 10481778 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 10481778 core:Non-currentFinancialInstruments 2023-11-30 10481778 core:Non-currentFinancialInstruments 2022-11-30 10481778 core:ShareCapital 2023-11-30 10481778 core:ShareCapital 2022-11-30 10481778 core:RetainedEarningsAccumulatedLosses 2023-11-30 10481778 core:RetainedEarningsAccumulatedLosses 2022-11-30 10481778 dpl:Item1 2022-12-01 10481778 dpl:Item1 2023-11-30 10481778 dpl:Item1 2021-12-01 10481778 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10481778
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

KLOSEN UK LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 198,117    206,630 
198,117    206,630 
Current assets      
Stocks 35,000    8,250 
Debtors 164,461    46,283 
Cash at bank and in hand 21,396    39,393 
220,857    93,926 
Creditors: amount falling due within one year (415,135)   (280,068)
Net current assets (194,278)   (186,142)
 
Total assets less current liabilities 3,839    20,488 
Net assets 3,839    20,488 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 3,838    20,487 
Shareholders' funds 3,839    20,488 
 


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.

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 11 October 2024 and were signed on its behalf by:


-------------------------------
Michael John Meldrum
Director
1
General Information
Klosen UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 10481778, registration address Hudson Square, Northfields Industrial Estate, Market Deeping, PE6 8AQ.

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:
Land and Buildings 0% Reducing Balance
Plant and Machinery 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Computer Equipment 10% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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 5 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 125,000    58,750    65,190    1,572    250,512 
Additions        
Disposals        
At 30 November 2023 125,000    58,750    65,190    1,572    250,512 
Depreciation
At 01 December 2022   18,953    24,490    439    43,882 
Charge for year   3,980    4,420    113    8,513 
On disposals        
At 30 November 2023   22,933    28,910    552    52,395 
Net book values
Closing balance as at 30 November 2023 125,000    35,817    36,280    1,020    198,117 
Opening balance as at 01 December 2022 125,000    39,797    40,700    1,133    206,630 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2