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REGISTERED NUMBER: 06619358 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

KAS Perfect Vision Limited
T/A
Perfect Vision

KAS Perfect Vision Limited (Registered number: 06619358)
T/A Perfect Vision






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KAS Perfect Vision Limited
T/A Perfect Vision

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Mrs K A Shadbolt



SECRETARY: Mr B C Arnold



REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL



REGISTERED NUMBER: 06619358 (England and Wales)



ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL



BANKERS: Barclays Bank PLC
1 High Street
Canvey Island
Essex
SS8 7RA

KAS Perfect Vision Limited (Registered number: 06619358)
T/A Perfect Vision

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,867 3,267

CURRENT ASSETS
Stocks 20,032 13,193
Debtors 5 21,974 12,159
Prepayments and accrued income 3,621 2,644
Cash at bank 10,978 22,956
56,605 50,952
CREDITORS
Amounts falling due within one year 6 50,708 40,407
NET CURRENT ASSETS 5,897 10,545
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,764

13,812

CREDITORS
Amounts falling due after more than one
year

7

11,667

18,667
NET LIABILITIES (3,903 ) (4,855 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (3,905 ) (4,857 )
SHAREHOLDERS' FUNDS (3,903 ) (4,855 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

KAS Perfect Vision Limited (Registered number: 06619358)
T/A Perfect Vision

Balance Sheet - continued
30 June 2024


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 26 November 2024 and were signed by:





Mrs K A Shadbolt - Director


KAS Perfect Vision Limited (Registered number: 06619358)
T/A Perfect Vision

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

KAS Perfect Vision Limited 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.

Turnover
Turnover represents net sales of goods and services provided, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 7 ) .

KAS Perfect Vision Limited (Registered number: 06619358)
T/A Perfect Vision

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2023
and 30 June 2024 83,675
DEPRECIATION
At 1 July 2023 80,408
Charge for year 1,400
At 30 June 2024 81,808
NET BOOK VALUE
At 30 June 2024 1,867
At 30 June 2023 3,267

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 11,761 6,046
Other debtors 5,590 2,473
VAT 3,867 2,918
Prepayments 756 722
21,974 12,159

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 7,000 7,000
Trade creditors 32,237 27,294
Tax 1,888 1,275
Social security and other taxes 247 493
Other creditors 4,896 2,635
Directors' current accounts 389 210
Accrued expenses 4,051 1,500
50,708 40,407

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans - 1-2 years 7,000 7,000
Bank loans - 2-5 years 4,667 11,667
11,667 18,667