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REGISTERED NUMBER: 08505698 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Kontri Ltd

Kontri Ltd (Registered number: 08505698)






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




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 4


Kontri Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Miss A Dacko





REGISTERED OFFICE: 49 Hevea Road
Burton-on-Trent
Staffordshire
DE13 0SH





REGISTERED NUMBER: 08505698 (England and Wales)





ACCOUNTANTS: M. J. Shapcott & Co. Limited
Chartered Accountants
Charter House, Wyvern Court
Stanier Way
Derby
DE21 6BF

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Kontri Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kontri Ltd for the year ended 30 April 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kontri Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kontri Ltd and state those matters that we have agreed to state to the director of Kontri Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kontri Ltd and its director for our work or for this report.

It is your duty to ensure that Kontri Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Kontri Ltd. You consider that Kontri Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kontri Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






M. J. Shapcott & Co. Limited
Chartered Accountants
Charter House, Wyvern Court
Stanier Way
Derby
DE21 6BF


18 November 2024

Kontri Ltd (Registered number: 08505698)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 737
Tangible assets 5 531 626
Investments 6 411 411
942 1,774

CURRENT ASSETS
Stocks 250,575 290,293
Debtors 7 531,194 529,092
Prepayments and accrued income 5,556 8,713
Cash at bank and in hand 136,597 97,355
923,922 925,453
CREDITORS
Amounts falling due within one year 8 388,962 274,231
NET CURRENT ASSETS 534,960 651,222
TOTAL ASSETS LESS CURRENT LIABILITIES 535,902 652,996

PROVISIONS FOR LIABILITIES - (157 )

ACCRUALS AND DEFERRED INCOME (3,798 ) (3,557 )
NET ASSETS 532,104 649,282

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 531,604 648,782
SHAREHOLDERS' FUNDS 532,104 649,282

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 18 November 2024 and were signed by:





Miss A Dacko - Director


Kontri Ltd (Registered number: 08505698)

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

1. STATUTORY INFORMATION

Kontri Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements have been prepared on a going concern basis.

Turnover
Turnover represents the retail value of goods supplied, less discounts given and VAT. Turnover is recognised when the company has transferred the significant risks and rewards of ownership of the goods to the buyer, when the amount of turnover can be measured reliably and when it is probable that the economic benefits associated with the transaction will flow to the company, typically on the delivery of goods.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 50% on reducing balance

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

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial assets
Financial assets are shown at market value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Kontri Ltd (Registered number: 08505698)

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

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 May 2023
and 30 April 2024 22,100
AMORTISATION
At 1 May 2023 21,363
Amortisation for year 737
At 30 April 2024 22,100
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 737

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 50 901 757 1,708
DEPRECIATION
At 1 May 2023 36 292 754 1,082
Charge for year 2 91 2 95
At 30 April 2024 38 383 756 1,177
NET BOOK VALUE
At 30 April 2024 12 518 1 531
At 30 April 2023 14 609 3 626

6. FINANCIAL ASSETS
Other
investments
£   
COST
At 1 May 2023
and 30 April 2024 411
NET BOOK VALUE
At 30 April 2024 411
At 30 April 2023 411

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 531,194 529,092

Kontri Ltd (Registered number: 08505698)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 342,286 82,270
Taxation and social security 36,539 186,534
Other creditors 10,137 5,427
388,962 274,231

9. RELATED PARTY DISCLOSURES

The company has purchased stock during the year from Kontri Sp. z.o.o of £8,368,023 (2023: £9,961,479) and has the creditor balance outstanding at the year end of £314,519 (2023: creditor of £55,863).
Kontri Sp. z.o.o is owned by the same shareholders as Kontri Limited.