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Company Registration No. SC764248 (Scotland)
KAAMOS TECH LTD Unaudited accounts for the period from 29 March 2023 to 31 March 2024
KAAMOS TECH LTD Unaudited accounts Contents
Page
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KAAMOS TECH LTD Company Information for the period from 29 March 2023 to 31 March 2024
Director
Mr TK Nihtila
Company Number
SC764248 (Scotland)
Registered Office
56 MCBAITH WAY DUNFERMLINE KY11 8YY SCOTLAND
Accountants
Added Accounting Ltd 8 Whitehouse Crescent Gorebridge EH23 4FT
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KAAMOS TECH LTD Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
11,398 
Current assets
Inventories
4,052 
Debtors
408 
Cash at bank and in hand
1,734 
6,194 
Creditors: amounts falling due within one year
(22,965)
Net current liabilities
(16,771)
Net liabilities
(5,373)
Capital and reserves
Called up share capital
1 
Profit and loss account
(5,374)
Shareholders' funds
(5,373)
For the period ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2024 and were signed on its behalf by
Mr TK Nihtila Director Company Registration No. SC764248
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KAAMOS TECH LTD Notes to the Accounts for the period from 29 March 2023 to 31 March 2024
1
Statutory information
KAAMOS TECH LTD is a private company, limited by shares, registered in Scotland, registration number SC764248. The registered office is 56 MCBAITH WAY, DUNFERMLINE, KY11 8YY, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line over 4 years
Computer equipment
Straight line over 3 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Going concern
The accounts have been prepared as a going concern due to the support to the company by the Director of the company and has deferred repayment of the Directors' Loan account until the company's assets exceeds its liabilities.
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KAAMOS TECH LTD Notes to the Accounts for the period from 29 March 2023 to 31 March 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 29 March 2023
- 
- 
- 
Additions
14,097 
786 
14,883 
At 31 March 2024
14,097 
786 
14,883 
Depreciation
Charge for the period
3,437 
48 
3,485 
At 31 March 2024
3,437 
48 
3,485 
Net book value
At 31 March 2024
10,660 
738 
11,398 
5
Debtors
2024 
£ 
Amounts falling due within one year
VAT
408 
6
Creditors: amounts falling due within one year
2024 
£ 
Loans from directors
22,552 
Accruals
413 
22,965 
7
Average number of employees
During the period the average number of employees was 1.
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