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Company Registration No. 10567547 (England and Wales)
Kayas York Limited Unaudited accounts for the year ended 31 March 2024
Kayas York Limited Unaudited accounts Contents
Page
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Kayas York Limited Company Information for the year ended 31 March 2024
Directors
Ahmet Adiguzel Ali Adiguzel Savas Adiguzel
Company Number
10567547 (England and Wales)
Registered Office
13A HIGH OUSEGATE YORK YO1 8RZ ENGLAND
Accountants
AAC Chartered Accountants Unit 2, Batley Business Park Technology Drive BATLEY WEST YORKSHIRE WF17 6ER
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Kayas York Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
9,332 
13,999 
Tangible assets
360,307 
408,728 
369,639 
422,727 
Current assets
Inventories
30,000 
30,000 
Debtors
100,000 
- 
Cash at bank and in hand
89,765 
44,155 
219,765 
74,155 
Creditors: amounts falling due within one year
(260,317)
(172,326)
Net current liabilities
(40,552)
(98,171)
Total assets less current liabilities
329,087 
324,556 
Creditors: amounts falling due after more than one year
(151,657)
(201,706)
Net assets
177,430 
122,850 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
177,330 
122,750 
Shareholders' funds
177,430 
122,850 
For the year 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 7 November 2024 and were signed on its behalf by
Ahmet Adiguzel Director Company Registration No. 10567547
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Kayas York Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Kayas York Limited is a private company, limited by shares, registered in England and Wales, registration number 10567547. The registered office is 13A HIGH OUSEGATE, YORK, YO1 8RZ, ENGLAND.
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 remained unchanged from the previous year, and also 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Land & buildings
20% on a straight line basis
Fixtures & fittings
33% on a straight line basis
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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Kayas York Limited Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Total 
£ 
Cost
At 1 April 2023
40,000 
At 31 March 2024
40,000 
Amortisation
At 1 April 2023
26,001 
Charge for the year
4,667 
At 31 March 2024
30,668 
Net book value
At 31 March 2024
9,332 
At 31 March 2023
13,999 
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2023
599,180 
At 31 March 2024
599,180 
Depreciation
At 1 April 2023
190,452 
Charge for the year
48,421 
At 31 March 2024
238,873 
Net book value
At 31 March 2024
360,307 
At 31 March 2023
408,728 
6
Average number of employees
During the year the average number of employees was 40 (2023: 40).
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